European Accounting Review

Top Research Topics at European Accounting Review?

European Accounting Review is organized to address concerns in the fields of Accounting, Audit, Management accounting, Finance and Accounting information system. Topics in Accounting explored in European Accounting Review were investigated in conjunction with research in Actuarial science and Sample (statistics). Joint audit, Quality audit, Auditor independence and External auditor studies are all carried out as a component of the study in Audit presented.

Joint audit research presented falls under the umbrella topic of Internal audit. Specifically, studies on Social accounting are prevalent in the Management accounting works discussed. The Accounting information system study tackling the subject of Accounting management is the focus of the journal.

Earnings response coefficient and Accrual are all areas of Earnings tackled in European Accounting Review. Mark-to-market accounting and Accounting standard are all subfields of Financial accounting research that were featured in the journal.

• Accounting (95.83%)
• Audit (16.33%)
• Management accounting (10.51%)

What are the most cited papers published in the journal?

• The determinants of voluntary financial disclosure by Swiss listed companies (657 citations)
• The influence of company characteristics and accounting regulation on information disclosed by Spanish firms (652 citations)
• Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions? (597 citations)

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

The most cited papers mostly deal with topics like Accounting, Management accounting, Accounting information system, Positive accounting and Finance. While Accounting is the focus of the journal articles, it also provides insights into the studies of Sample (statistics) and Public relations. In addition to Accounting information system research, the journal papers aim to explore topics under International Financial Reporting Standards and Fair value.

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:

European Accounting Review focuses on Accounting, Audit, Sample (statistics), Earnings and Corporate governance. In particular, the Accounting works presented emphasize discussions on Quality audit. The close relationship between Context (language use) and Selection (linguistics) and Reputation is one of the points of interest dissected in Audit research.

While the journal focused on Sample (statistics), it was also able to explore topics like Predictive modelling, International Financial Reporting Standards, Corporate innovation and Econometrics. The featured works in Accrual, which all belong in the domain if Earnings, also overlaps with concepts under Forward looking. Institution, Agency (sociology), Accounting history, Statutory law and Politics are some topics wherein Corporate governance research discussed in the journal have an impact.

The most cited articles from the last journal are:

• Political Uncertainty and Accounting Conservatism (13 citations)
• Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information (12 citations)
• When Do Investors Value Key Audit Matters (7 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.

Top authors and change over time

The top authors publishing in European Accounting Review (based on the number of publications) are:

• Christopher Humphrey (11 papers) published 1 paper at the last edition,
• Pat Sucher (8 papers) absent at the last edition,
• Christopher Nobes (8 papers) absent at the last edition,
• Ann Vanstraelen (8 papers) absent at the last edition,
• David Alexander (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.

Top affiliations and change over time

Only papers with recognized affiliations are considered

The top affiliations publishing in European Accounting Review (based on the number of publications) are:

• University of Manchester (22 papers) published 3 papers at the last edition, 1 more than at the previous edition,
• Bocconi University (21 papers) published 4 papers at the last edition, 3 more than at the previous edition,
• HEC Paris (17 papers) published 1 paper at the last edition the same number as at the previous edition,
• WHU - Otto Beisheim School of Management (15 papers) published 4 papers at the last edition, 3 more than at the previous edition,
• Copenhagen Business School (14 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, 1.45% of publications had an unrecognized affiliation. Out of the publications with recognized affiliations, 19.12% were posted by at least one author from the top 10 institutions publishing in the journal. Another 16.18% included authors affiliated with research institutions from the top 11-20 affiliations. Institutions from the 21-50 range included 16.18% of all publications and 48.53% 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.

Potential Careers and Opportunities in Accounting and Auditing

The extent and intricacy of research topics in the European Accounting Review speak volumes about the potentials for a rewarding career in the field of accounting and auditing. There are numerous companies, government institutions, and individuals in need of these expert services. An accounting degree could pave the way to a variety of careers in the public and private sectors. By completing an undergraduate or postgraduate degree at one of the best accounting schools in Georgia, you gain specialized knowledge and skills that can be applied in areas such as tax accounting, financial management, auditing, and financial advisory. Moreover, involvement in academic research—such as contributing to renowned journals such as the European Accounting Review—helps to maximize your professional growth. Publishing research in this field promotes the development and application of new accountancy practices, contributing to the evolution and improvement of the industry. It is therefore vital to consider enhancing your professional skills through continuous learning and research, which can significantly assist in keeping abreast with the dynamic accounting landscape. So whether you're an aspiring accountant, an auditing firm looking to up your game, or an academic contemplating topics for your next research paper, the world of accounting indeed offers vast opportunities for growth and development.