World's Best Scientists 2026 revealed!
Journal of Accounting and Economics
H-index 23

Journal of Accounting and Economics

Ranking & Metrics

Discipline name Position Best Scientists Publications D-Index
Economics and Finance 67 39 61 23

Additional Metrics

Number of Best Scientists*: 43
Documents by Best Scientists*: 65
Top 100 Ranked Scientists*: 2
SCIMAGO H-index: 197
SCIMAGO SJR: 7.505
Impact Factor: 6.8

Overview

Top Research Topics at Journal of Accounting and Economics?

Accounting, Earnings, Monetary economics, Incentive and Finance are among the topics commonly tackled in Journal of Accounting and Economics. The majority of Accounting studies in it are focused on the subject of Audit. Quality audit is a major topic of Audit research.

Topics in Earnings explored in it were investigated in conjunction with research in Financial economics and Econometrics. The journal connects the study in Monetary economics with the closely related area of Equity (finance). The main emphasis of the journal is the subject of Incentive, focusing on Executive compensation.

The main emphasis of the journal is the research on Earnings response coefficient, emphasizing the topic of Post-earnings-announcement drift.

  • Accounting (37.01%)
  • Earnings (30.28%)
  • Monetary economics (19.01%)

What are the most cited papers published in the journal?

  • Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature $ (4152 citations)
  • THE ECONOMIC IMPLICATIONS OF CORPORATE FINANCIAL REPORTING (3774 citations)
  • Auditor size and audit quality (3545 citations)

Research areas of the most cited articles at Journal of Accounting and Economics:

The published articles are organized to reinforce research efforts on Earnings, Accounting, Monetary economics, Incentive and Accrual. While work presented in the most cited articles provide substantial information on Earnings, it also covers topics in Financial economics and Econometrics. The journal articles with studies in Accounting featured incorporate elements of Actuarial science and Corporate governance, Finance.

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

  • Law
  • Finance
  • Statistics

The previous edition focused in particular on these issues:

The journal investigates areas of study like Accounting, Earnings, Finance, Monetary economics and Loan. It centers on topics in Accounting, with a focus on Audit. Earnings management are all disciplines of Earnings that connect with topics in Context (language use).

The Finance study presented in it encompasses related topics like Equity (finance) and Mutual fund and also examines its connection to subjects such as Obfuscation and Index fund. In the journal, Corporate tax, Information transfer and Cost of capital are investigated in conjunction with one another to address concerns in Monetary economics research. While work presented in Journal of Accounting and Economics provided substantial information on Econometrics, it also covered topics in Investment (macroeconomics), Accounting research and Accrual.

The most cited articles from the last journal are:

  • The economics of misreporting and the role of public scrutiny (10 citations)
  • The economic effects of expanded compensation disclosures (8 citations)
  • Peer effects in corporate disclosure decisions (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.

The top authors publishing in Journal of Accounting and Economics (based on the number of publications) are:

  • Terry Shevlin (19 papers) published 2 papers at the last edition,
  • S.P. Kothari (18 papers) absent at the last edition,
  • David F. Larcker (17 papers) absent at the last edition,
  • Douglas J. Skinner (17 papers) absent at the last edition,
  • Thomas Z. Lys (17 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 Journal of Accounting and Economics (based on the number of publications) are:

  • University of Chicago (94 papers) published 3 papers at the last edition the same number as at the previous edition,
  • University of Pennsylvania (91 papers) published 5 papers at the last edition, 4 more than at the previous edition,
  • Stanford University (74 papers) published 7 papers at the last edition, 4 more than at the previous edition,
  • University of Southern California (58 papers) published 5 papers at the last edition, 2 more than at the previous edition,
  • University of Michigan (56 papers) published 1 paper at the last edition, 1 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, 1.56% of publications had an unrecognized affiliation. Out of the publications with recognized affiliations, 36.51% were posted by at least one author from the top 10 institutions publishing in the journal. Another 20.63% included authors affiliated with research institutions from the top 11-20 affiliations. Institutions from the 21-50 range included 23.81% of all publications and 19.05% 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.

Career Opportunities in Accounting and Economics

This domain has numerous career possibilities, today we want to highlight the avenues for those who aspire to become a Certified Public Accountant (CPA). If you're based in Wyoming or planning to move there, you may want to know about the best accounting schools in the state. The CPA licensure is a common career pathway pursued by students specializing in Accounting and Economics. It involves rigorous training and several examinations, but can lead to a successful and rewarding professional life.

Upon passing the CPA exams, certificate holders have the credential that opens a range of work possibilities in the sectors of corporate accounting, public accounting, tax consultation, auditing, and even the field of education. In addition, a CPA license holder may have the opportunity to provide services for different corporate clients, government entities, or even individual clients.

For those considering this path, or for current students of accounting in Wyoming, we encourage you to explore our resource on how to become a cpa in Wyoming. This resource provides valuable information about the best accounting schools in Wyoming, the process of obtaining CPA licensure, and some career paths to consider once you’re certified.

Top Publications

  • Where's the greenium?

    David F. Larcker;Edward M. Watts

    (2020)
    341 Citations
  • Shall we talk? The role of interactive investor platforms in corporate communication

    (2022)
    112 Citations
  • Seeing is believing? Executives' facial trustworthiness, auditor tenure, and audit fees

    Tien Shih Hsieh;Jeong Bon Kim;Ray R Wang;Zhihong Wang

    (2020)
    95 Citations
  • Increased market response to earnings announcements in the 21st century: An Empirical Investigation

    William H. Beaver;Maureen F. McNichols;Zach Z. Wang

    (2020)
    94 Citations
  • A review of China-related accounting research in the past 25 years

    (2022)
    78 Citations

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Best Scientists Contributing to This Journal