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British Accounting Review
H-index 22

British Accounting Review

Ranking & Metrics

Discipline name Position Best Scientists Publications D-Index
Economics and Finance 100 40 65 17
Business and Management 181 29 53 17

Additional Metrics

Number of Best Scientists*: 61
Documents by Best Scientists*: 98
Top 100 Ranked Scientists*: 5
SCIMAGO H-index: 94
SCIMAGO SJR: 1.544
Impact Factor: 9.4

Overview

Top Research Topics at British Accounting Review?

British Accounting Review is mainly concerned with subjects like Accounting, Management, Law and economics, Management accounting and Finance. Corporate governance and Public relations are some topics wherein Accounting research discussed in British Accounting Review have an impact. The journal focused on Law and economics research but expanded to cover Economic history.

The main emphasis of it is the research on Audit, emphasizing the topic of Joint audit. The works on Accounting information system deal in particular with Financial accounting.

  • Accounting (44.59%)
  • Management (10.23%)
  • Law and economics (8.78%)

What are the most cited papers published in the journal?

  • What do we know about audit quality (833 citations)
  • CORPORATE SOCIAL REPORTING PRACTICES IN WESTERN EUROPE: LEGITIMATING CORPORATE BEHAVIOUR?☆☆☆ (754 citations)
  • Researching management accounting practice: The role of case study methods (716 citations)

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

The most cited articles primarily focus on research topics in Accounting, Audit, Corporate governance, Public relations and Actuarial science. The most cited papers explore topics in Accounting which can be helpful for research in disciplines like Environmental disclosure, Sample (statistics) and Finance. While Actuarial science is the focus of the most cited papers, it also provides insights into the studies of Quality (business) and Index (economics).

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

  • Law
  • World War II
  • Finance

The previous edition focused in particular on these issues:

British Accounting Review mostly deals with topics like Accounting, Corporate governance, Context (language use), Earnings and Earnings management. British Accounting Review covers research in Accounting, particularly Audit and how they are related with concepts in Unification. Concepts in Management accounting, as well as related topics in Positive economics, Practice theory and Information technology, are covered in the Corporate governance research presented in British Accounting Review.

The presented Context (language use) research provided insight into the related

  • Relevance (law) which is related to area like Discipline, Accounting research, Value (ethics) and Green accounting,
  • Politics that intertwine with fields like Comparative historical research and Accounting information system.. The overlapping concepts between Affect (psychology) and Cost–benefit analysis, Financial economics, Variety (cybernetics) and Eco-innovation are the key highlights of Earnings study. British Accounting Review explores research in Earnings management alongside concepts in Accrual and other areas of study in Labour economics and Interpersonal ties.

The most cited articles from the last journal are:

  • Does the market value greenhouse gas emissions? Evidence from multi-country firm data (9 citations)
  • Corporate environmental disclosure and political connection in regulatory and leadership changes: The case of China (7 citations)
  • Inter- And Intra-Organizational Stakeholder Arrangements In Carbon Management Accounting (6 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 British Accounting Review (based on the number of publications) are:

  • Vivien Beattie (18 papers) absent at the last edition,
  • Lydia Thomson (14 papers) absent at the last edition,
  • Michael John Jones (12 papers) absent at the last edition,
  • Pauline Weetman (12 papers) absent at the last edition,
  • Alan Sangster (12 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 British Accounting Review (based on the number of publications) are:

  • University of Manchester (48 papers) published 1 paper at the last edition, 1 less than at the previous edition,
  • University of Glasgow (30 papers) published 3 papers at the last edition, 2 more than at the previous edition,
  • Cardiff University (29 papers) published 1 paper at the last edition,
  • University of Dundee (27 papers) absent at the last edition,
  • Lancaster University (26 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, 6.56% of publications had an unrecognized affiliation. Out of the publications with recognized affiliations, 14.04% were posted by at least one author from the top 10 institutions publishing in the journal. Another 28.07% included authors affiliated with research institutions from the top 11-20 affiliations. Institutions from the 21-50 range included 21.05% of all publications and 36.84% 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.

Application in Practice: Accounting in Mississippi

One of the applied sides of the profound knowledge available in journals such as the British Accounting Review can be thoroughly observed in career navigation and development. Specifically, if an accounting research enthusiast or professional is located in Mississippi, the U.S, they could greatly benefit from these principles and concepts. For instance, the issues discussed under Corporate Governance can immensely contribute to accomplishing the goal of becoming a Certified Public Accountant (CPA), given the complexity and essentiality of this topic in the CPA exam and profession. Notably, getting a formal education through reputable accounting programs is usually the first step in this process. Therefore, one might want to explore the best accounting schools in Mississippi. Moreover, pass rates and exam content regarding how to be a CPA in Mississippi clandestinely echo a lot of what is discussed under the "law" and "management" research areas of the review. As such, engaging with this level of scholarship will likely fortify one's preparation to become a CPA in the region. The vast array of topics in this journal offers insightful perspective and in-depth understanding that will directly augment anyone's career path in accounting, guiding them towards a more successful and informed professional journey.

Top Publications

  • Environmental, Social, and Governance (ESG) disclosure: A literature review

    Unknown

    (2022)
    591 Citations
  • European firms’ corporate biodiversity disclosures and board gender diversity from 2002 to 2016

    Faizul Haque;Michael John Jones

    (2020)
    120 Citations
  • Materiality in an integrated reporting setting: Insights using an institutional logics framework

    Dannielle Cerbone;Warren Maroun

    (2020)
    90 Citations
  • Do peer firms influence innovation

    Michael Machokoto;Daniel Gyimah;Collins G. Ntim

    (2021)
    57 Citations
  • Politically connected boards, family and business group affiliations, and cost of capital: Evidence from Indonesia

    Joni Joni;Kamran Ahmed;Jane Hamilton

    (2020)
    52 Citations

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Best Scientists Contributing to This Journal