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Accounting in Europe
H-index 4

Accounting in Europe

1744-9480

Published by: Taylor & Francis

https://www.tandfonline.com/toc/raie20/current

Ranking & Metrics

Discipline name Position Best Scientists Publications D-Index
Economics and Finance 587 5 6 3
Business and Management 698 4 5 3

Additional Metrics

Number of Best Scientists*: 6
Documents by Best Scientists*: 7
Top 100 Ranked Scientists*: 0
SCIMAGO H-index: 32
SCIMAGO SJR: 0.949
Impact Factor: 4.3

Overview

Top Research Topics at Accounting in Europe?

Accounting in Europe facilitates discussions on Accounting, International Financial Reporting Standards, Financial accounting, Accounting information system and International accounting. The journal focuses on Accounting research which is adjacent to topics in Finance. The featured Finance works encompass concepts such as Equity (finance) and examines them in conjunction with Conceptual framework.

The research on Financial accounting discussed in the journal draws on the closely related field of Balance sheet. Accounting in Europe holds forums on Accounting information system that merges themes from other disciplines such as Management accounting and Financial ratio. Joint audit, Auditor's report and Quality audit are Audit topics of special interest in it.

As a part of it, discussions in Joint audit involve topics like Audit plan, Audit evidence and Auditor independence. The study on Mark-to-market accounting presented is investigated in conjunction with research in Fair value. Most of the Positive accounting studies addressed also intersect with Accounting research.

  • Accounting (99.63%)
  • International Financial Reporting Standards (18.35%)
  • Financial accounting (17.60%)

What are the most cited papers published in the journal?

  • Have IFRS Affected Earnings Management in the European Union (151 citations)
  • Stewardship and the Objectives of Financial Statements: A Comment on IASB's Preliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information 1 (132 citations)
  • Effects of Adoption of International Financial Reporting Standards in Belgium: The Evidence from BEL-20 Companies (114 citations)

Research areas of the most cited articles at Accounting in Europe:

The journal publications cover a variety of subjects, including Accounting, Accounting information system, Financial accounting, Mark-to-market accounting and International Financial Reporting Standards. The most cited articles address concerns in Accounting information system which are intertwined with other disciplines, such as Management accounting and Finance. The studies on International Financial Reporting Standards discussed at the most cited publications can also contribute to research in the domains of Scope (project management) and Audit.

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

  • Finance
  • Accounting
  • Management

The previous edition focused in particular on these issues:

Accounting, Directive, Audit, Fair value and Goodwill are among the topics commonly tackled in the journal. In addition to Accounting research, the journal aims to explore topics under Institutional theory and Turnover. The journal tackles research in Directive and various other disciplines, including Obligation, Member states, Compliance (psychology), Historical cost and Argument.

Accounting in Europe dives deep in exploring the relationship between the study of Audit and International Financial Reporting Standards. It explores research in Fair value and the adjacent study of Econometrics. The studies in Goodwill featured incorporate elements of Depreciation and International accounting.

The most cited articles from the last journal are:

  • From voluntary to mandatory non-financial disclosure following Directive 2014/95/EU: an Italian case study (2 citations)
  • Prudence and Directive 34 – Reality and Rhetoric in Accounting Regulation (1 citations)
  • The Quest for Audit Quality in the Public Sector (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 in Europe (based on the number of publications) are:

  • Peter Walton (12 papers) absent at the last edition,
  • Christopher Nobes (9 papers) published 1 paper at the last edition,
  • David Alexander (7 papers) published 1 paper at the last edition,
  • Paul André (6 papers) absent at the last edition,
  • Jan Marton (6 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 in Europe (based on the number of publications) are:

  • ESSEC Business School (18 papers) published 2 papers at the last edition,
  • Open University (10 papers) absent at the last edition,
  • University of Birmingham (9 papers) published 1 paper at the last edition,
  • Royal Holloway, University of London (7 papers) published 1 paper at the last edition,
  • University of Graz (6 papers) absent 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, 5.56% of publications had an unrecognized affiliation. Out of the publications with recognized affiliations, 23.53% were posted by at least one author from the top 10 institutions publishing in the journal. Another 23.53% included authors affiliated with research institutions from the top 11-20 affiliations. Institutions from the 21-50 range included 29.41% of all publications and 23.53% 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.

Academic Opportunities in Accounting

The topic of accounting is not just renowned for its relevance in business operations, but also for its potential in academic explorations. There are various academic disciplines within accounting that can pique the interest of enthusiastic scholars. College students can gain analytical thinking skills and exceptional competence in dealing with financial matters through rigorous coursework and practical training. Many prestigious institutions offer specialized courses in financial accounting, international financial reporting standards, and accounting information system. These programs are designed to guide students in becoming skilled professionals capable of overcoming complex financial challenges in the corporate world. In Vermont, for example, there are top-rated institutions recognized for their standout accounting programs. Consider exploring the [best accounting programs in Vermont](https://research.com/degrees/best-accounting-schools-in-vermont) if you are interested in pursuing an academic career in this field. Continuing in the field of accounting post-graduation can also open doors to various research opportunities. As shown in this article, academic journals like 'Accounting in Europe' are platforms where researchers can publish and discuss their findings on accounting topics. These platforms are not only beneficial for the author's career advancement but also contribute to the advancement of knowledge in the accounting discipline. Hence, whether you are contemplating taking accounting as a major or planning to further your studies in this field, the academic path in accounting promises valuable learning experiences and promising career opportunities.

Top Publications

  • The Value Relevance of Fair Value Levels: Time Trends under IFRS and U.S. GAAP

    Andrei Filip;Ahmad Hammami;Zhongwei Huang;Anne Jeny

    (2021)
    6 Citations
  • On Translating Goodwill

    Christopher Nobes;Christopher Nobes

    (2021)
    5 Citations
  • What exactly do we mean by audit quality?

    (2023)
    5 Citations
  • Convergence in Motion: A Review of Fair Value Levels’ Relevance

    Andrei Filip;Ahmad Hammami;Zhongwei Huang;Anne Jeny

    (2021)
    2 Citations

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