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International Journal of Accounting and Information Management
H-index 19

International Journal of Accounting and Information Management

1834-7649

Published by: Emerald Publishing

https://www.emeraldgrouppublishing.com/journal/ijaim

Ranking & Metrics

Discipline name Position Best Scientists Publications D-Index
Economics and Finance 91 9 34 18
Business and Management 399 6 15 8

Additional Metrics

Number of Best Scientists*: 14
Documents by Best Scientists*: 40
Top 100 Ranked Scientists*: 1
SCIMAGO H-index: 41
SCIMAGO SJR: 0.991
Impact Factor: 4.9

Overview

Top Research Topics at International Journal of Accounting and Information Management?

International Journal of Accounting and Information Management mainly tackles studies in Accounting, Corporate governance, Earnings, Audit and Earnings management. Topics in Accounting explored in it were investigated in conjunction with research in Actuarial science, Finance and Sample (statistics). The research on Actuarial science discussed in the journal draws on the closely related field of Value (economics).

Attendees of it participated in discussions that delve into both Value (economics) and Originality. In addition to Corporate governance research, International Journal of Accounting and Information Management aims to explore topics under Emerging markets, Panel data and Corporate social responsibility. While Earnings is the focus of International Journal of Accounting and Information Management, it also provided insights into the studies of Cash flow, Valuation (finance) and Capital market.

International Journal of Accounting and Information Management tackles issues in Audit, particularly in the topics of Quality audit, Auditor independence, Joint audit, Auditor's report and External auditor. International Journal of Accounting and Information Management explores research in Accrual and the adjacent study of Quality (business). International Journal of Accounting and Information Management investigates International Financial Reporting Standards research which frequently intersects with Equity (finance).

  • Accounting (96.53%)
  • Corporate governance (17.98%)
  • Earnings (16.09%)

What are the most cited papers published in the journal?

  • The determinants of corporate disclosure: a meta‐analysis (75 citations)
  • Forward performance measurement and management integrated frameworks (63 citations)
  • The pervasive nature of IT controls (57 citations)

Research areas of the most cited articles at International Journal of Accounting and Information Management:

The journal papers investigate areas of study like Accounting, Corporate governance, Actuarial science, Sample (statistics) and Quality (business). The published papers explore issues in Accounting which can be linked to other research areas like Stock exchange and Value (economics). The published Corporate governance works encompass concepts such as Gender diversity and examines them in conjunction with Civil law (legal system).

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

  • Finance
  • Management
  • Accounting

The previous edition focused in particular on these issues:

International Journal of Accounting and Information Management aims to foster the development of research in Accounting, Corporate governance, Gender diversity, Accrual and Independence. International Journal of Accounting and Information Management facilitates discussions on Accounting that incorporate concepts from other fields like Value (economics), Principal–agent problem and Cost of capital. While Cost of capital is the key highlight in it, it also covered some subjects on Financing cost and Quality (business) and Public economics.

It focuses on Corporate governance but the discussions also offer insight into other areas such as Enterprise value, External financing, Depreciation and Diversity (business). Topics in Accrual were tackled in line with various other fields like Mergers and acquisitions, Conservatism, Operating cash flow and Capital market. While work presented in it provided substantial information on Independence, it also covered topics in Dividend policy and Remuneration.

The most cited articles from the last journal are:

  • Board diversity: female director participation and corporate innovation (2 citations)
  • The adoption of e-learning beyond MOOCs for higher education (1 citations)
  • IFRS adoption and unconditional conservatism: an accrual-based analysis (0 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 International Journal of Accounting and Information Management (based on the number of publications) are:

  • Kamran Ahmed (8 papers) published 1 paper at the last edition, 1 less than at the previous edition,
  • Ling Liu (6 papers) absent at the last edition,
  • Muhammad Jahangir Ali (5 papers) absent at the last edition,
  • Khaled Hussainey (5 papers) published 2 papers at the last edition, 1 less than at the previous edition,
  • Khaldoon Albitar (5 papers) published 3 papers at the last edition, 1 more than at the previous 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 International Journal of Accounting and Information Management (based on the number of publications) are:

  • University of Wisconsin–Eau Claire (6 papers) absent at the last edition,
  • University of New Mexico (5 papers) absent at the last edition,
  • La Trobe University (5 papers) absent at the last edition,
  • University of Huddersfield (5 papers) published 3 papers at the last edition, 2 more than at the previous edition,
  • Loyola University New Orleans (4 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, 74.07% of publications had an unrecognized affiliation. Out of the publications with recognized affiliations, 57.14% were posted by at least one author from the top 10 institutions publishing in the journal. Another 0.00% included authors affiliated with research institutions from the top 11-20 affiliations. Institutions from the 21-50 range included 14.29% of all publications and 28.57% 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.

Contributions to the Field of Accounting in Louisiana

International Journal of Accounting and Information Management conducts numerous detailed studies that have substantial implications in real-world application, particularly in the area of accounting. In the context of how it relates to the local environment, let's look at Louisiana. Louisiana houses some of the best accounting schools in Louisiana offering impressive accounting programs - equipping students and professionals with the knowledge, skills, and an optimal understanding of the complexities of accounting and information management. Therefore, the research and scholarly articles found in this journal give the progression of accounting an invaluable boost, providing a great resource for educators, students, and professionals in the field.

Whether it's finance, earnings management, or corporate governance - core topics covered in the journal, Louisiana accounting programs can bring the theoretical aspects into reality by implementing these advanced techniques into their curriculum. Further, the research on emerging markets and corporate social responsibility in this journal holds potential cues for startups, corporations, and non-profit organizations operating in Louisiana.

Lastly, an in-depth understanding of the topics covered in this journal can certainly help the accounting professionals in Louisiana gain an edge in their field, not just locally but internationally too. The International Journal of Accounting and Information Management's contribution, hence, extends far beyond academic circles - influencing minds and affecting change.

Top Publications

  • ESG disclosure and firm performance before and after IR: The moderating role of governance mechanisms

    Khaldoon Albitar;Khaled Hussainey;Nasir Kolade;Ali Meftah Gerged

    (2020)
    339 Citations
  • Auditing in times of social distancing: the effect of COVID-19 on auditing quality

    Khaldoon Albitar;Ali Meftah Gerged;Ali Meftah Gerged;Hassan Kikhia;Khaled Hussainey

    (2020)
    251 Citations
  • CSR disclosure, corporate governance and firm value: a study on GCC Islamic banks

    Mohd Shukor Harun;Khaled Hussainey;Khairul Ayuni Mohd Kharuddin;Omar Al Farooque

    (2020)
    143 Citations
  • Corporate Governance, Ownership Structure And Capital Structure: Evidence From Chinese Real Estate Listed Companies

    Yi Feng;Abeer Hassan;Ahmed A. Elamer;Ahmed A. Elamer

    (2020)
    108 Citations
  • The influence of corporate governance on corporate sustainability: new evidence using panel data in the Iberian macroeconomic environment

    Beatriz Lopes Cancela;Maria Elisabete Duarte Neves;Lúcia Lima Rodrigues;António Carlos Gomes Dias

    (2020)
    67 Citations

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Best Scientists Contributing to This Journal