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Australian Accounting Review
H-index 11

Australian Accounting Review

Ranking & Metrics

Discipline name Position Best Scientists Publications D-Index
Economics and Finance 267 11 15 9
Business and Management 357 12 15 9

Additional Metrics

Number of Best Scientists*: 19
Documents by Best Scientists*: 25
Top 100 Ranked Scientists*: 1
SCIMAGO H-index: 50
SCIMAGO SJR: 0.847
Impact Factor: 3.3

Overview

Top Research Topics at Australian Accounting Review?

Australian Accounting Review tackles a plethora of topics, such as Accounting, Audit, Finance, Public relations and Actuarial science. The research on Accounting discussed in it draws on the closely related field of Corporate governance. The Corporate governance study featured in the journal draws connections with the study of Stakeholder.

Australian Accounting Review concentrated on Audit research, specifically Joint audit, Auditor independence, Quality audit and External auditor. The Joint audit research discussed is included in the broader subject of Internal audit. Positive accounting is a major topic of Accounting information system research presented in Australian Accounting Review.

It facilitated presentations on Financial accounting research, particularly Accounting standard, Mark-to-market accounting and Comparison of management accounting and financial accounting. Australian Accounting Review dives deep in exploring the relationship between the study of Mark-to-market accounting and Fair value.

  • Accounting (97.63%)
  • Audit (16.01%)
  • Finance (15.30%)

What are the most cited papers published in the journal?

  • Towards a Comprehensive Framework for Environmental Management Accounting - Links Between Business Actors and Environmental Management Accounting Tools (308 citations)
  • Integrated Reporting: An Opportunity for Australia's Not-for-Profit Sector (194 citations)
  • A Survey of Sustainability Reporting Practices of Australian Reporting Entities (179 citations)

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

The journal publications mainly tackle studies in Accounting, Public relations, Accounting information system, Accounting standard and Finance. The published papers facilitate discussions on Accounting that incorporate concepts from other fields like Public sector, Sample (statistics) and Corporate governance. The study of Finance in the published papers encompasses disciplines such as Accounting management, as well as fields such as Actuarial science, all of which overlap with one another.

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 main research concerns discussed in Australian Accounting Review are Accounting, Control (management), Business combinations, Higher education and Risk analysis (engineering). The presented Accounting study covers related areas such as Financial performance and also touches on topics like Comparability. Higher education research featured in it incorporates concerns from various other topics such as Risk aversion, Narrative, Politics and Sustainable development.

The concepts on Corporate social responsibility presented in the journal can also apply to other research fields, including Comprehensive income, Integrated reporting and Investor protection. The research on Corporate governance tackled can also make contributions to studies in the areas of Private sector and Materiality (law). Aside from discussions in Finance, it also deals with the subject of Business economics which intersects with Sustainability reporting disciplines.

The most cited articles from the last journal are:

  • Do Relatively More Efficient Firms Demand Additional Audit Effort (Hours) (5 citations)
  • Relationship Between Controlling Shareholders’ Participation in Share Pledging and Accounting Conservatism in China (5 citations)
  • Determinants of Carbon Emission Disclosures and UN Sustainable Development Goals: The Case of UK Higher Education Institutions (4 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 Australian Accounting Review (based on the number of publications) are:

  • Michael E. Bradbury (20 papers) published 3 papers at the last edition the same number as at the previous edition,
  • Bryan Howieson (16 papers) published 2 papers at the last edition, 1 less than at the previous edition,
  • Roger Simnett (14 papers) absent at the last edition,
  • Linda English (13 papers) absent at the last edition,
  • Stephen L. Taylor (11 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 Australian Accounting Review (based on the number of publications) are:

  • University of Sydney (38 papers) published 1 paper at the last edition,
  • Macquarie University (37 papers) absent at the last edition,
  • University of New South Wales (33 papers) absent at the last edition,
  • University of Western Australia (29 papers) absent at the last edition,
  • Massey University (20 papers) published 1 paper at the last edition, 2 less 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, 15.38% of publications had an unrecognized affiliation. Out of the publications with recognized affiliations, 13.64% were posted by at least one author from the top 10 institutions publishing in the journal. Another 18.18% included authors affiliated with research institutions from the top 11-20 affiliations. Institutions from the 21-50 range included 31.82% of all publications and 36.36% 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.

Benefits of Studying Business in Relation to Accounting and Finance

When venturing into the field of accounting and finance, gaining a solid foundation in business studies can set you on the right path. Deeper knowledge of business principles can contribute immensely in understanding and analyzing financial statements, making investment decisions, and even in setting financial strategies for an organization. Therefore, considering a business degree can be a smart decision when building an accounting or finance career. To kickstart your career in accounting and finance, you might want to consider some of the best business schools in Virginia. These academic institutions offer comprehensive programs that are specifically designed to equip students with strong business acumen, coupled with specialized knowledge and practical skills in accounting and finance. Moreover, a deeper understanding of business concepts can also enhance your research work in the field of accounting and finance, such as those presented in the Australian Accounting Review. By linking your accounting and finance knowledge with business principles, you can gain more insights and conduct more in-depth analysis on various topics. Remember, gaining expertise in business can be an asset in your accounting and finance career. It's not only useful for practical purposes such as making financial decisions, but it can also improve your ability to conduct research and contribute to the field.

Top Publications

  • It's 2020: What is Accounting Today?

    Garry Carnegie;Lee Parker;Eva Tsahuridu

    (2021)
    193 Citations
  • Accounting as Technical, Social and Moral Practice: The Monetary Valuation of Public Cultural, Heritage and Scientific Collections in Financial Reports

    (2022)
    49 Citations
  • Fair value exposure, changes in fair value and audit fees: Evidence from the Australian real estate industry

    Pinprapa Sangchan;Ahsan Habib;Haiyan Jiang;Md. Borhan Uddin Bhuiyan

    (2020)
    33 Citations
  • Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective

    (2023)
    22 Citations
  • The Importance of Mutual Understanding Between External Accountants and Owner–Managers of SMEs

    Stefanie De Bruyckere;Frederik Verplancke;Patricia Everaert;Gerrit Sarens

    (2020)
    21 Citations

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Best Scientists Contributing to This Journal