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I am grateful for helpful feedback and suggestions from Linda Bamber, Jean Bedard, and Tracie Majors on an earlier version of this report, though I assume full responsibility. I also thank Mary Capps for painstakingly checking the current affiliations in the Appendix of ad hoc reviewers. Annual Report and Editorial Commentary for The Accounting Review
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Stored only when both papers are in the corpus — 34 citations exist upstream.
Papers that cite the same references — the relational fallback while embeddings are still backfilling.
Imported from OpenAlex (CC0) — nothing here is generated.