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Accounting Horizons
H-index 12

Accounting Horizons

0888-7993

Published by: American Accounting Association

https://aaahq.org/Research/Journals/Accounting-Horizons

Ranking & Metrics

Discipline name Position Best Scientists Publications D-Index
Economics and Finance 188 29 34 11
Business and Management 310 20 25 10

Additional Metrics

Number of Best Scientists*: 40
Documents by Best Scientists*: 46
Top 100 Ranked Scientists*: 1
SCIMAGO H-index: 94
SCIMAGO SJR: 1.333
Impact Factor: 2.2

Overview

Top Research Topics at Accounting Horizons?

The foci of Accounting Horizons are Accounting, Audit, Finance, Actuarial science and Financial accounting. Topics in Accounting explored in it were investigated in conjunction with research in Quality (business) and Public relations. Accounting Horizons explores research in Audit and the adjacent study of Corporate governance.

Finance research is concerned with Financial ratio in particular. Accounting Horizons explores topics in Financial accounting which can be helpful for research in disciplines like Financial statement and Fair value. Accounting management is a focus of the Accounting information system works in Accounting Horizons.

Joint audit studies covered in Accounting Horizons falls within the purview of Internal audit. Most of the works presented in it deals with Chief audit executive but it intersects with the subject of Audit committee.

  • Accounting (97.29%)
  • Audit (30.63%)
  • Finance (12.92%)

What are the most cited papers published in the journal?

  • Conservatism in Accounting Part I: Explanations and Implications (1701 citations)
  • Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part II (1487 citations)
  • Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (1113 citations)

Research areas of the most cited articles at Accounting Horizons:

The main points discussed in the published papers deal with Accounting, Audit, Actuarial science, Earnings and Finance. Many of the studies tackled in the journal publications connect Accounting with a similar field of study like Quality (business). The journal papers focus on Audit but the discussions also offer insight into other areas such as Commission, Public relations and Earnings management.

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

  • Law
  • Finance
  • Accounting

The previous edition focused in particular on these issues:

The topics of Accounting, Audit, Quality audit, Quality (business) and Finance are the focal point of discussions in Accounting Horizons. The work on Accounting addressed in it expands to the thematically related Knowledge management. The studies in Audit featured incorporate elements of Spillover effect, Liability, Reputation, Convertible bond and Position (finance).

The tackled Quality audit research is interrelated with China which concerns subjects like Rent-seeking. Quality (business) research featured in Accounting Horizons incorporates concerns from various other topics such as Affect (psychology), Perception, Data science and Online research methods. Topics in Finance were tackled in line with various other fields like Government, Local government, Executive board and Organizational culture.

The most cited articles from the last journal are:

  • Improving the Statistical Power and Reliability of Research Using Amazon Mechanical Turk (4 citations)
  • Accountant as Digital Innovator: Roles and Competencies in the Age of Automation (2 citations)
  • The Debate Over Subsequent Accounting for Goodwill (2 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 Horizons (based on the number of publications) are:

  • Robert H. Herz (20 papers) absent at the last edition,
  • Kannan Raghunandan (19 papers) published 1 paper at the last edition the same number as at the previous edition,
  • Shyam Sunder (16 papers) absent at the last edition,
  • Stephen G. Ryan (16 papers) published 1 paper at the last edition,
  • Kathy R. Petroni (16 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 Horizons (based on the number of publications) are:

  • Florida International University (28 papers) published 1 paper at the last edition, 1 less than at the previous edition,
  • Brigham Young University (22 papers) published 6 papers at the last edition,
  • Bentley University (20 papers) published 3 papers at the last edition,
  • University of Alabama (17 papers) absent at the last edition,
  • University of Texas at Austin (16 papers) published 1 paper at the last 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, 30.65% of publications had an unrecognized affiliation. Out of the publications with recognized affiliations, 37.21% were posted by at least one author from the top 10 institutions publishing in the journal. Another 11.63% included authors affiliated with research institutions from the top 11-20 affiliations. Institutions from the 21-50 range included 20.93% of all publications and 30.23% 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.

Educational Opportunities Related to Accounting Horizons Topics

For those interested in pursuing research or a career in the fields of accounting, finance, or audit discussed in Accounting Horizons, quality education is critical. Choosing the right institution for tertiary education is instrumental in gaining a strong foundation and understanding of these topics. In addition to offering comprehensive courses on accounting, audit, and finance, many top-ranking institutions provide an opportunity for students to participate in research work, giving them a hands-on understanding of these subjects. This can prove to be beneficial for those aspiring to contribute to journals such as Accounting Horizons in the future. For instance, the state of Oregon has some excellent universities that offer highly-rated accounting programs. Those interested in accounting research may find the programs offered by these universities to be quite impressive and suitable for their goals. Here is a comprehensive list of best accounting schools in Oregon. High-quality education from these institutions might be the first step towards making a prolific contribution to journals like Accounting Horizons. The versatility and depth of accounting education received can significantly impact a individual's understanding and proficiency in the field, potentially even influencing their future contributions to journals and research publications in the field. Therefore, choosing the right educational institution and program becomes not just a stepping stone but a world of opportunity for aspiring students in this field.

Top Publications

  • An Exploratory Study into the Use of Audit Data Analytics on Audit Engagements

    Aasmund Eilifsen;Finn Kinserdal;William F. Messier;Thomas E. McKee;Thomas E. McKee

    (2020)
    92 Citations
  • Corporate Social Responsibility (CSR) Disclosure and the Choice between Bank Debt and Public Debt

    Weiqiang Tan;Albert Tsang;Wenming Wang;Wenlan Zhang

    (2020)
    60 Citations
  • The Future of Assurance in Capital Markets: Reclaiming the Economic Imperative of the Auditing Profession

    W. Robert Knechel;W. Robert Knechel;W. Robert Knechel

    (2021)
    44 Citations
  • Is Corporate Social Responsibility Performance Related to Conditional Accounting Conservatism

    Qing L. Burke;Po-Chang Chen;Gerald J. Lobo

    (2020)
    34 Citations
  • Act or Be Acted Upon: Revolutionizing Accounting Curriculums with Data Analytics

    Vernon J. Richardson;Vernon J. Richardson;Marcia Weidenmier Watson

    (2021)
    32 Citations

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Best Scientists Contributing to This Journal

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