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Advances in Accounting
H-index 5

Advances in Accounting

Ranking & Metrics

Discipline name Position Best Scientists Publications D-Index
Economics and Finance 504 8 9 4

Additional Metrics

Number of Best Scientists*: 14
Documents by Best Scientists*: 17
Top 100 Ranked Scientists*: 0
SCIMAGO H-index: 46
SCIMAGO SJR: 0.457
Impact Factor: 1.5

Overview

Top Research Topics at Advances in Accounting?

The journal tackles a plethora of topics, such as Accounting, Earnings, Audit, Actuarial science and Finance. While work presented in the journal provided substantial information on Accounting, it also covered topics in Quality (business), Sample (statistics) and Corporate governance. Advances in Accounting is focused mainly on Corporate governance, particularly Audit committee.

The journal facilitates discussions on Earnings that incorporate concepts from other fields like Incentive, Cash flow and Econometrics. It features studies on Cash flow, including topics such as Operating cash flow. In the Audit research discussed, Joint audit, Quality audit, Auditor independence, Auditor's report and External auditor are all tackled.

Joint audit studies tackled cover an aspect of the field of Internal audit.

  • Accounting (93.45%)
  • Earnings (23.45%)
  • Audit (20.00%)

What are the most cited papers published in the journal?

  • Voluntary disclosure in the annual reports of an emerging country: The case of Qatar (202 citations)
  • The extent of corporate governance disclosure and its determinants in a developing market: The case of Egypt (202 citations)
  • Financial Reporting Factors Affecting Donations to Charitable Organizations (156 citations)

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

The published articles aim to foster the development of research in Accounting, Audit, Earnings, Corporate governance and Accounting information system. While Accounting is the focus of the published papers, it also provides insights into the studies of Finance and Shareholder. The journal publications explore topics in Earnings which can be helpful for research in disciplines like Executive compensation and Cash flow.

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 journal investigates studies in Accounting, Audit, Earnings, Corporate governance and Earnings management. The research on Accounting tackled can also make contributions to studies in the areas of Incentive, Productivity and Investment (macroeconomics). The Incentive works featured in it incorporate elements from Actuarial science, Statistical dispersion, Health care and Bad debt.

Specifically, studies on Financial statement are prevalent in the Audit works discussed. Advances in Accounting explores research in Auditor's report and overlapping concepts in Accrual, Litigation risk analysis and Smoothing to expand the discourse in Earnings. The presented Going concern research focuses mostly on Audit committee and, on occasion, topics in Affect (psychology).

The most cited articles from the last journal are:

  • The effect of suppliers' corporate social responsibility concerns on customers' stock price crash risk (1 citations)
  • A horse race of models and estimation methods for predicting bankruptcy (1 citations)
  • Is academic performance a zero-sum game? Exploring the nexus between research and education outcomes of U.S. accounting programs (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 Advances in Accounting (based on the number of publications) are:

  • Philip M.J. Reckers (17 papers) absent at the last edition,
  • Govind S. Iyer (10 papers) absent at the last edition,
  • Alan Reinstein (9 papers) published 1 paper at the last edition the same number as at the previous edition,
  • Kenneth S. Lorek (9 papers) absent at the last edition,
  • Chris Patel (7 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 Advances in Accounting (based on the number of publications) are:

  • Arizona State University (27 papers) absent at the last edition,
  • College of Business Administration (26 papers) absent at the last edition,
  • Macquarie University (14 papers) absent at the last edition,
  • University of North Texas (10 papers) absent at the last edition,
  • University at Albany, SUNY (10 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, 9.52% of publications had an unrecognized affiliation. Out of the publications with recognized affiliations, 10.53% were posted by at least one author from the top 10 institutions publishing in the journal. Another 10.53% included authors affiliated with research institutions from the top 11-20 affiliations. Institutions from the 21-50 range included 31.58% of all publications and 47.37% 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.

Career Opportunities in the Field of Accounting

While this article details the rich landscape of research conducted in the field of accounting, it does not discuss the career opportunities that exist for those who wish to take their academic knowledge into a practical setting. It could be beneficial for readers to understand the opportunities that may be available to them once they have obtained their qualifications and are looking to work as a CPA. Certified Public Accountants (CPA's) are trained financial professionals who can find work in various sectors. Some of the popular industries include corporate business, government organizations, and nonprofit sectors. Many CPA's also opt for roles in education, consulting, or run their own private practices. If you're an aspiring accountant based in Arizona, it's crucial that you remain current with the specific requirements for becoming a CPA in your state. Here's more about how to be a CPA in Arizona. The link will guide you through the steps you need to take, such as understanding the educational requirements, taking the Uniform CPA Examination, and meeting the required work experience in the accounting field. Entering the field of accounting opens a multitude of career paths that can lead to rewarding experiences and financial success. With the knowledge gained from the "Advances in Accounting" journal, you can stay abreast of the latest topics, issues, and trends that impact the accounting world. It is an invaluable resource for both researchers and practising accountants alike.

Top Publications

  • Firm life cycle and financial statement comparability

    (2022)
    22 Citations
  • Military directors, governance and firm behavior

    Chen Cai;Iftekhar Hasan;Iftekhar Hasan;Iftekhar Hasan;Yinjie Shen;Shuai Wang

    (2021)
    10 Citations
  • Short selling threat and real activity manipulation: Evidence from a natural experiment

    Huimin (Amy) Chen;Qiang Wu

    (2021)
    7 Citations
  • Cost stickiness and bank loan contracting

    (2023)
    5 Citations
  • Auditor interventions that reduce auditor liability judgments

    (2022)
    4 Citations

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Best Scientists Contributing to This Journal

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