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Accounting Forum
H-index 10

Accounting Forum

0155-9982

Published by: Taylor & Francis

https://www.tandfonline.com/toc/racc20/current

Ranking & Metrics

Discipline name Position Best Scientists Publications D-Index
Economics and Finance 339 11 15 7
Business and Management 376 13 22 8

Additional Metrics

Number of Best Scientists*: 22
Documents by Best Scientists*: 32
Top 100 Ranked Scientists*: 1
SCIMAGO H-index: 66
SCIMAGO SJR: 0.923
Impact Factor: 3.4

Overview

Top Research Topics at Accounting Forum?

Accounting Forum facilitates discussions on Accounting, Public relations, Audit, Finance and Accountability. The journal focuses on Accounting as well as the interrelated topic of Corporate governance. Corporate social responsibility is a focus of the Public relations works in the journal.

Audit research is the primary subject tackled in the journal with a focus on Joint audit. Financial accounting and Mark-to-market accounting are among the areas of Accounting information system tackled. It concentrates on Financial accounting topics that focus on Comparison of management accounting and financial accounting and Accounting standard.

It focuses on Mark-to-market accounting research which is adjacent to topics in Fair value.

  • Accounting (96.93%)
  • Public relations (14.26%)
  • Audit (10.65%)

What are the most cited papers published in the journal?

  • A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes (688 citations)
  • Firms' Disclosure Reactions to Major Social Incidents: Australian Evidence (448 citations)
  • GRI and the camouflaging of corporate unsustainability (400 citations)

Research areas of the most cited articles at Accounting Forum:

The journal publications primarily tackle Accounting, Public relations, Accountability, Corporate social responsibility and Content analysis. The journal articles aim to bridge the gap between the study of Accounting and Environmental disclosure. The journal papers explore issues in Public relations which can be linked to other research areas like Sustainable development, Solid line reporting and Audit.

What topics the last edition of the journal is best known for?

  • Law
  • China
  • Finance

The previous edition focused in particular on these issues:

Accounting Forum tackles a plethora of topics, such as Accounting, Audit, Corporate governance, Tax avoidance and Affect (psychology). Earnings management is a major topic of Accounting research. Auditor independence studies in the realm of Audit interact with fields like Directive.

While Corporate governance is the focus of it, it also provided insights into the studies of Developing country, Voting, Agency (sociology) and East Asia. It focuses on Tax avoidance but the discussions also offer insight into other areas such as Transfer pricing, Corporate value and Law and economics. In addition to Affect (psychology) research, it aims to explore topics under Identity (social science), Organisational trust, Cash flow and Skepticism.

The most cited articles from the last journal are:

  • Can audit effort (hours) reduce a firm’s cost of capital? Evidence from South Korea (2 citations)
  • Implementation of the International Public Sector Accounting Standards in Europe. Variations on a Global Theme (1 citations)
  • Female directors on audit committees, the gender of financial experts, and internal control weaknesses: evidence from Iran (1 citations)

Papers citation over time

A key indicator for each journal is its effectiveness in reaching other researchers with the papers published at that venue.

The chart below presents the interquartile range (first quartile 25%, median 50% and third quartile 75%) of the number of citations of articles over time.

The top authors publishing in Accounting Forum (based on the number of publications) are:

  • Glen Lehman (26 papers) absent at the last edition,
  • Colin Haslam (19 papers) absent at the last edition,
  • Michael John Jones (12 papers) published 1 paper at the last edition,
  • Tord Andersson (11 papers) absent at the last edition,
  • Prem Sikka (10 papers) absent at the last edition.

The overall trend for top authors publishing in this journal is outlined below. The chart shows the number of publications at each edition of the journal for top authors.

Only papers with recognized affiliations are considered

The top affiliations publishing in Accounting Forum (based on the number of publications) are:

  • University of South Australia (37 papers) absent at the last edition,
  • University of Essex (32 papers) published 2 papers at the last edition,
  • University of Sydney (16 papers) published 1 paper at the last edition, 1 less than at the previous edition,
  • University of Dundee (15 papers) absent at the last edition,
  • University of Sheffield (15 papers) published 2 papers at the last edition, 1 more than at the previous edition.

The overall trend for top affiliations publishing in this journal is outlined below. The chart shows the number of publications at each edition of the journal for top affiliations.

Publication chance based on affiliation

The publication chance index shows the ratio of articles published by the best research institutions in the journal edition to all articles published within that journal. The best research institutions were selected based on the largest number of articles published during all editions of the journal.

The chart below presents the percentage ratio of articles from top institutions (based on their ranking of total papers).Top affiliations were grouped by their rank into the following tiers: top 1-10, top 11-20, top 21-50, and top 51+. Only articles with a recognized affiliation are considered.

During the most recent 2021 edition, 15.15% of publications had an unrecognized affiliation. Out of the publications with recognized affiliations, 25.00% were posted by at least one author from the top 10 institutions publishing in the journal. Another 3.57% included authors affiliated with research institutions from the top 11-20 affiliations. Institutions from the 21-50 range included 21.43% of all publications and 50.00% were from other institutions.

Returning Authors Index

A very common phenomenon observed among researchers publishing scientific articles is the intentional selection of journals they have already attended in the past. In particular, it is worth analyzing the case when the authors participate in the same journal from year to year.

The Returning Authors Index presented below illustrates the ratio of authors who participated in both a given as well as the previous edition of the journal in relation to all participants in a given year.

Returning Institution Index

The graph below shows the Returning Institution Index, illustrating the ratio of institutions that participated in both a given and the previous edition of the conference in relation to all affiliations present in a given year.

The experience to innovation index

Our experience to innovation index was created to show a cross-section of the experience level of authors publishing in a journal. The index includes the authors publishing at the last edition of a journal, grouped by total number of publications throughout their academic career (P) and the total number of citations of these publications ever received (C).

The group intervals were selected empirically to best show the diversity of the authors' experiences, their labels were selected as a convenience, not as judgment. The authors were divided into the following groups:

  • Novice - P < 5 or C < 25 (the number of publications less than 5 or the number of citations less than 25),
  • Competent - P < 10 or C < 100 (the number of publications less than 10 or the number of citations less than 100),
  • Experienced - P < 25 or C < 625 (the number of publications less than 25 or the number of citations less than 625),
  • Master - P < 50 or C < 2500 (the number of publications less than 50 or the number of citations less than 2500),
  • Star - P ≥ 50 and C ≥ 2500 (both the number of publications greater than 50 and the number of citations greater than 2500).

The chart below illustrates experience levels of first authors in cases of publications with multiple authors.

Apply Your Knowledge at Top Business Schools

While Accounting Forum brings fresh insights into a variety of fascinating research topics, it is essential to put that knowledge into practice to make the most out of it. Hence, we recommend considering furthering your finance and accounting studies at an esteemed institution. Among many credible options, the top 5 business schools in West Virginia offer comprehensive accounting programs.

These schools provide a strong educational foundation, and their rigorous curriculum focuses on developing students' theoretical knowledge and practical skills in finance, auditing, financial accounting and Tax avoidance, to name a few. Each institution is well-equipped with distinguished faculty members who bring vast academic and industry experience to the classrooms.

By enrolling in these programs, students significantly enrich their understanding of the topics discussed in the Accounting Forum. The robust education, coupled with the opportunity to participate in empowering discussions through forums like these, opens up many doors to an exciting career in finance and accounting.

Top Publications

  • Board Gender Diversity, Audit Committee and Financial Performance: Evidence from Nigeria

    Aruoriwo Marian Chijoke-Mgbame;Agyenim Boateng;Chijoke Oscar Mgbame

    (2020)
    127 Citations
  • Accounting in times of the COVID-19 pandemic: a forum for academic research

    Leonardo Rinaldi;Charles H. Cho;Sumit K. Lodhia;Giovanna Michelon

    (2020)
    72 Citations
  • IFRS adoption and firm value: African evidence

    (2020)
    62 Citations
  • Implementation of the International Public Sector Accounting Standards in Europe. Variations on a Global Theme

    Tobias Polzer;Giuseppe Grossi;Giuseppe Grossi;Christoph Reichard

    (2021)
    57 Citations
  • Institutional factors and the impact of international financial reporting standards: the Central and Eastern European experience

    Nadia Albu;Cătălin N. Albu;Sidney J. Gray

    (2020)
    32 Citations
  • Non-financial reporting in non-profit organisations: the case of risk and governance disclosures in UK higher education institutions

    (2023)
    18 Citations

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Best Scientists Contributing to This Journal

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