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Accounting Review
H-index 30

Accounting Review

0001-4826

Published by: American Accounting Association

https://aaahq.org/Research/Journals/The-Accounting-Review

Ranking & Metrics

Discipline name Position Best Scientists Publications D-Index
Economics and Finance 36 61 104 29
Business and Management 232 18 25 14

Additional Metrics

Number of Best Scientists*: 73
Documents by Best Scientists*: 113
Top 100 Ranked Scientists*: 1
SCIMAGO H-index: 206
SCIMAGO SJR: 4.045
Impact Factor: 4.4

Overview

Top Research Topics at The Accounting Review?

The Accounting Review is mainly concerned with subjects like Accounting, Earnings, Audit, Monetary economics and Incentive. In the journal, Quality (business), Control (management), Actuarial science and Sample (statistics) are investigated in conjunction with one another to address concerns in Accounting research. While work presented in The Accounting Review provided substantial information on Earnings, it also covered topics in Financial economics and Econometrics.

The studies tackled, which mainly focus on Audit, apply to Affect (psychology) as well. The in-depth study on Monetary economics also explores topics in the intersecting field of Equity (finance). The Accounting Review features Incentive research that overlaps with concepts in Finance.

  • Accounting (36.11%)
  • Earnings (20.54%)
  • Audit (18.05%)

What are the most cited papers published in the journal?

  • Do Stock Prices Fully Reflect Information in Accruals and Cash flows about Future Earnings (3044 citations)
  • The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (3044 citations)
  • Real and Accrual‐Based Earnings Management in the Pre‐ and Post‐Sarbanes‐Oxley Periods (1583 citations)

Research areas of the most cited articles at The Accounting Review:

The journal articles cover a variety of subjects, including Accounting, Earnings, Audit, Accrual and Earnings management. While work presented in the journal articles provide substantial information on Accounting, it also covers topics in Quality (business), Control (management) and Actuarial science. While the journal publications focused on Earnings, they were also able to explore topics like Econometrics, Sample (statistics), Monetary economics and Demographic economics.

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

  • Law
  • Finance
  • Statistics

The previous edition focused in particular on these issues:

The main points discussed in the journal deals with Accounting, Audit, Monetary economics, Earnings and Incentive. The Accounting research presented in it explores the relationship between Quality (business) and the closely related topic of Finance. In addition to Audit research, it aims to explore topics under Information asymmetry and Reputation.

Monetary economics research in it involves the investigation of Shareholder studies, all of which are linked to disciplines such as Litigation risk analysis. Earnings research presented in it encompasses a variety of subjects, including Cash flow, Equity (finance) and Debt. The Accounting Review focuses on Incentive but the discussions also offer insight into other areas such as Actuarial science, Public economics and Econometrics.

The most cited articles from the last journal are:

  • Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings (12 citations)
  • Government Procurement and Changes in Firm Transparency (12 citations)
  • Policy Uncertainty and Accounting Quality (10 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 The Accounting Review (based on the number of publications) are:

  • Hun-Tong Tan (12 papers) published 1 paper at the last edition,
  • Mary E. Barth (12 papers) published 1 paper at the last edition, 1 less than at the previous edition,
  • Steven J. Kachelmeier (11 papers) published 1 paper at the last edition,
  • Gerald J. Lobo (10 papers) absent at the last edition,
  • Mohan Venkatachalam (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 The Accounting Review (based on the number of publications) are:

  • University of Texas at Austin (73 papers) published 5 papers at the last edition, 2 more than at the previous edition,
  • Indiana University (60 papers) published 4 papers at the last edition, 1 less than at the previous edition,
  • University of Illinois at Urbana–Champaign (60 papers) published 2 papers at the last edition, 3 less than at the previous edition,
  • Stanford University (53 papers) published 4 papers at the last edition the same number as at the previous edition,
  • University of Southern California (48 papers) published 7 papers at the last edition, 4 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, 40.49% of publications had an unrecognized affiliation. Out of the publications with recognized affiliations, 36.08% were posted by at least one author from the top 10 institutions publishing in the journal. Another 12.37% included authors affiliated with research institutions from the top 11-20 affiliations. Institutions from the 21-50 range included 27.84% of all publications and 23.71% 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.

Top Accounting Schools in Nebraska

Knowing how essential a good education in accounting can be for aspiring accountants and financial professionals, there are various institutions across different regions that provide top-level education in these fields. In Nebraska, for example, several schools have been recognized for their outstanding accounting programs. These institutions provide a comprehensive curriculum and combine theory with practical knowledge, preparing students to excel in their professional lives. Check out this list of the best accounting programs in Nebraska. These programs offer various degrees, from bachelor's to master's and doctorate degrees, providing students with ample opportunities, no matter their academic aspiration. Additionally, the robust curriculum in these institutions aids students in grasping the current research topics of The Accounting Review, enabling them to remain updated in the ever-evolving field of accounting.

Top Publications

  • Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings

    Dane M. Christensen;George Serafeim;Anywhere Sikochi

    (2021)
    603 Citations
  • Evolution in Value Relevance of Accounting Information

    (2022)
    259 Citations
  • Theory Testing and Process Evidence in Accounting Experiments

    Unknown

    (2021)
    189 Citations
  • The Role of Social Media in Corporate Governance

    James S. Ang;Charles Youyang Hsu;Di Tang;Chaopeng Wu

    (2021)
    94 Citations
  • Institutional Investor Attention and Firm Disclosure

    Inna Abramova;John E. Core;Andrew Sutherland

    (2020)
    93 Citations

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Best Scientists Contributing to This Journal