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Journal of Accounting and Public Policy
H-index 12

Journal of Accounting and Public Policy

Ranking & Metrics

Discipline name Position Best Scientists Publications D-Index
Economics and Finance 190 25 32 11
Business and Management 465 11 13 6

Additional Metrics

Number of Best Scientists*: 38
Documents by Best Scientists*: 43
Top 100 Ranked Scientists*: 0
SCIMAGO H-index: 96
SCIMAGO SJR: 1.081
Impact Factor: 2.2

Overview

Top Research Topics at Journal of Accounting and Public Policy?

Journal of Accounting and Public Policy focuses on Accounting, Audit, Earnings, Actuarial science and Finance. While Accounting is the focus of Journal of Accounting and Public Policy, it also provided insights into the studies of Incentive and Corporate governance. The Corporate governance research dealing mostly with Shareholder is the focus of the journal.

Quality audit, Joint audit, Auditor independence, Auditor's report and External auditor are among the concentrations of Audit that garnered much attention in the journal. It is concerned with the study of Joint audit and Internal audit in general. It connects research in Earnings with the related topic of Monetary economics.

In the Accounting information system research discussed, Mark-to-market accounting, Accounting standard, Financial accounting and Positive accounting are all tackled.

  • Accounting (93.71%)
  • Audit (19.96%)
  • Earnings (17.03%)

What are the most cited papers published in the journal?

  • Corporate governance and voluntary disclosure (1374 citations)
  • The impact of culture and governance on corporate social reporting (1106 citations)
  • Exposure, legitimacy, and social disclosure (926 citations)

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

The most cited publications investigate studies in Accounting, Earnings, Audit, Corporate governance and Finance. Sample (statistics) and Actuarial science are some topics wherein Accounting research discussed in the published papers has an impact. While Earnings is the key highlight in the most cited articles, thet also covered some subjects on Accounting information system and Management accounting.

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

  • Law
  • Finance
  • Accounting

The previous edition focused in particular on these issues:

The primary areas of discussion in Journal of Accounting and Public Policy are Accounting, Audit, Earnings, Quality audit and Quality (business). The studies on Accounting discussed can also contribute to research in the domains of Institutional investor, Corporate governance, Commission, Monetary economics and Capital market. In addition to Audit research, Journal of Accounting and Public Policy aims to explore topics under Scrutiny and Value (ethics).

Issues in Earnings were discussed, taking into consideration concepts from other disciplines like Economic policy, Accounting research, Voluntary disclosure and Distributed lag. Auditor independence and Revenue are some topics wherein Quality audit research discussed in it have an impact. The concepts on Quality (business) presented in it can also apply to other research fields, including Income tax, Financial statement, Control (management), Accrual and Public sector.

The most cited articles from the last journal are:

  • The impact of climate risk on earnings management: International evidence (3 citations)
  • Political costs and corporate tax avoidance: Evidence from sin firms (2 citations)
  • The effect of disclosing audit quality control deficiencies on non-audit tax services: Evidence from Deloitte’s 2007 PCAOB Part II inspection report (2 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 Public Policy (based on the number of publications) are:

  • Lawrence A. Gordon (21 papers) absent at the last edition,
  • K. K. Raman (15 papers) absent at the last edition,
  • Martin P. Loeb (13 papers) absent at the last edition,
  • Stephen E. Loeb (11 papers) absent at the last edition,
  • Gary Giroux (8 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 Public Policy (based on the number of publications) are:

  • College of Business Administration (40 papers) published 1 paper at the last edition, 1 less than at the previous edition,
  • University of Maryland, College Park (23 papers) absent at the last edition,
  • University of Houston (17 papers) published 1 paper at the last edition the same number as at the previous edition,
  • Arizona State University (16 papers) published 1 paper at the last edition,
  • City University of Hong Kong (16 papers) published 2 papers at the last edition, 1 more 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, 0.00% of publications had an unrecognized affiliation. Out of the publications with recognized affiliations, 19.64% were posted by at least one author from the top 10 institutions publishing in the journal. Another 8.93% included authors affiliated with research institutions from the top 11-20 affiliations. Institutions from the 21-50 range included 28.57% of all publications and 42.86% 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 Paths for Accounting Researchers

Becoming an academic researcher in the field of accounting can pave the way to a rewarding career. Given the focus on audit, earnings, actuarial science, and finance in the Journal of Accounting and Public Policy, breaking into this field requires an advanced understanding of the accounting industry and principles.

Opting for advanced education, specifically, acquiring a degree from a well-regarded university could significantly elevate your career prospects. Universities like the ones listed as the best accounting schools in New Mexico could provide a comprehensive educational framework that would pave the way towards this career path.

However, to really stand out in accounting research, taking it a step further with a CPA certification can really make the difference. If you’re interested in maintaining cutting-edge knowledge and certifying your expertise in the field, read more about how to become a CPA in New Mexico.

By combining high-quality education, certification, and a passion for research, you can contribute to the wealth of knowledge in the field of accounting and public policy. Dive into accounting research and you may find yourself publishing in highly-cited journals, thus making a significant impact on the field.

Top Publications

  • Economic policy uncertainty and financial statement comparability

    Sandip Dhole;Li Liu;Gerald J. Lobo;Sagarika Mishra

    (2021)
    43 Citations
  • Audit fee lowballing: Determinants, recovery, and future audit quality

    Myojung Cho;Soo Young Kwon;Gopal V. Krishnan

    (2021)
    36 Citations
  • Abnormal disclosure tone and going concern modified audit reports

    Mahmud Hossain;Kannan Raghunandan;Dasaratha V. Rama

    (2020)
    35 Citations
  • Social trust and internal control extensiveness: Evidence from China

    (2022)
    33 Citations

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Best Scientists Contributing to This Journal

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