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Contemporary Accounting Research
H-index 30

Contemporary Accounting Research

Ranking & Metrics

Discipline name Position Best Scientists Publications D-Index
Economics and Finance 37 42 76 29
Business and Management 152 26 49 20

Additional Metrics

Number of Best Scientists*: 60
Documents by Best Scientists*: 93
Top 100 Ranked Scientists*: 6
SCIMAGO H-index: 133
SCIMAGO SJR: 3.069
Impact Factor: 3.8

Overview

Top Research Topics at Contemporary Accounting Research?

The main points discussed in Contemporary Accounting Research deals with Accounting, Audit, Earnings, Welfare economics and Actuarial science. The Accounting works featured in the journal incorporate elements from Quality (business), Corporate governance and Incentive. While Audit is the focus of Contemporary Accounting Research, it also provided insights into the studies of Finance and Humanities.

Topics in Earnings were tackled in line with various other fields like Econometrics, Financial economics and Monetary economics. Studies on Welfare economics discussed in it link to the field of Economy.

  • Accounting (30.30%)
  • Audit (22.83%)
  • Earnings (17.86%)

What are the most cited papers published in the journal?

  • Earnings, Book Values, and Dividends in Equity Valuation* (3642 citations)
  • Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (3031 citations)
  • The Effect of Audit Quality on Earnings Management (2184 citations)

Research areas of the most cited articles at Contemporary Accounting Research:

The most cited publications investigate studies in Accounting, Audit, Earnings, Actuarial science and Accrual. The works on Accounting tackled in the most cited publications bring together disciplines like Quality (business) and Corporate governance, Finance. The journal papers facilitate discussions on Earnings that incorporate concepts from other fields like Financial economics, Welfare economics and Monetary 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:

Contemporary Accounting Research primarily tackles Audit, Accounting, Incentive, Welfare economics and Quality (business). The studies in Audit featured incorporate elements of Actuarial science, Liability and Humanities. The close relationship between Shareholder and Sample (statistics) and Regression discontinuity design is one of the points of interest dissected in Accounting research.

Topics in Incentive were tackled in line with various other fields like Public economics, Earnings management, Compensation (psychology), Stock market and Empirical research. It tackles studies in Monetary economics and the interrelated subject of Investment (macroeconomics) to gain insights into Earnings management. While Welfare economics is the focus of the journal, it also provided insights into the studies of Earnings and Tax planning, Tax avoidance.

The most cited articles from the last journal are:

  • Auditor Responses to Shareholder Activism (10 citations)
  • The Effect of Humanizing Robo-Advisors on Investor Judgments (9 citations)
  • Improving Complex Audit Judgments: A Framework and Evidence (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 Contemporary Accounting Research (based on the number of publications) are:

  • Jean C. Bedard (20 papers) absent at the last edition,
  • Gordon D. Richardson (16 papers) absent at the last edition,
  • Hun-Tong Tan (16 papers) published 1 paper at the last edition the same number as at the previous edition,
  • Dan S. Dhaliwal (16 papers) absent at the last edition,
  • John S. Hughes (14 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 Contemporary Accounting Research (based on the number of publications) are:

  • University of Illinois at Urbana–Champaign (73 papers) published 7 papers at the last edition, 1 less than at the previous edition,
  • University of Waterloo (69 papers) absent at the last edition,
  • University of Washington (60 papers) published 2 papers at the last edition, 1 less than at the previous edition,
  • University of Texas at Austin (57 papers) published 3 papers at the last edition, 1 more than at the previous edition,
  • University of Toronto (57 papers) published 3 papers 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, 0.00% of publications had an unrecognized affiliation. Out of the publications with recognized affiliations, 21.19% were posted by at least one author from the top 10 institutions publishing in the journal. Another 17.80% included authors affiliated with research institutions from the top 11-20 affiliations. Institutions from the 21-50 range included 23.73% of all publications and 37.29% 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.

Best Accounting Programs for Aspiring Accountants

The field of accounting is dynamic and ever-evolving, with various research topics ongoing in its development. Whether you are considering a career in audit, earnings management, or welfare economics, the first step is always the right education. New Jersey offers an array of institutions providing comprehensive programs for aspiring accountants. These programs equip students with the tools to understand and apply the principles of accounting in practical scenarios. The best accounting programs in New Jersey not only delve into the theory behind these essential concepts, but provide students with an understanding of their real-world applications. Students are often exposed to the latest research topics in accounting, gaining insights into areas like corporate governance, incentives, and more. The selected institution should have a strong track record in academic excellence, a wide range of courses available, and a faculty of experienced accounting professionals. This ensures that the education received is well-rounded, encompassing all critical aspects of the field. As you explore your options, consider how each program aligns with your career goals and interests. Good luck on your journey towards becoming a part of this dynamic and influential field!

Top Publications

  • Political Uncertainty and Cost Stickiness: Evidence from National Elections around the World

    Woo Jong Lee;Jeffrey Pittman;Walid Saffar

    (2020)
    138 Citations
  • China's Anti-Corruption Campaign and Financial Reporting Quality

    Ole‐Kristian Hope;Heng Yue;Qinlin Zhong

    (2020)
    134 Citations
  • Moving the Conceptual Framework Forward: Accounting for Uncertainty

    Richard Barker;Stephen Penman;Thomas J. Linsmeier;Stephen Cooper

    (2020)
    109 Citations
  • Product Market Competition and Voluntary Corporate Social Responsibility Disclosures

    Ji Woo Ryou;Albert Tsang;Kun Tracy Wang

    (2021)
    90 Citations

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Best Scientists Contributing to This Journal

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