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Journal of Accounting, Auditing and Finance
H-index 9

Journal of Accounting, Auditing and Finance

Ranking & Metrics

Discipline name Position Best Scientists Publications D-Index
Economics and Finance 255 21 29 9
Business and Management 420 12 19 7

Additional Metrics

Number of Best Scientists*: 26
Documents by Best Scientists*: 34
Top 100 Ranked Scientists*: 2
SCIMAGO H-index: 64
SCIMAGO SJR: 0.631
Impact Factor: 1.3

Overview

Top Research Topics at Journal of Accounting, Auditing & Finance?

Journal of Accounting, Auditing & Finance is mainly concerned with subjects like Accounting, Earnings, Actuarial science, Audit and Financial economics. Journal of Accounting, Auditing & Finance holds forums on Accounting that merges themes from other disciplines such as Quality (business) and Corporate governance, Finance. The work on Earnings tackled in the journal brings together disciplines like Econometrics and Monetary economics.

The studies tackled, which mainly focus on Monetary economics, apply to Financial system as well. Topics like Quality audit and Auditor independence are tackled as part of the discussions on Audit. Most of the Financial economics studies addressed also intersect with Valuation (finance).

It investigates Financial accounting research which frequently intersects with Fair value. The in-depth study on Fair value also explores topics in the intersecting field of Mark-to-market accounting.

  • Accounting (39.47%)
  • Earnings (21.36%)
  • Actuarial science (14.65%)

What are the most cited papers published in the journal?

  • Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective: (405 citations)
  • Corporate environmental disclosure strategies: Determinants, costs and benefits (357 citations)
  • An Empirical Investigation of the Extent of Corporate Financial Disclosure in the Oil and Gas Industry (327 citations)

Research areas of the most cited articles at Journal of Accounting, Auditing & Finance:

The main points discussed in the most cited papers deal with Accounting, Earnings, Audit, Finance and Actuarial science. The journal publications focus on Accounting as well as the interrelated topics of Quality (business). The journal articles address concerns in Earnings which are intertwined with other disciplines, such as Financial economics, Econometrics 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:

Accounting, Monetary economics, Earnings, Corporate governance and Audit are among the topics commonly tackled in Journal of Accounting, Auditing & Finance. The Accounting study presented in the journal encompasses related topics like Earnings management and also examines its connection to subjects such as Context (language use). The concepts on Monetary economics presented in it can also apply to other research fields, including Insider trading, Debt, Cost of capital and Accounting conservatism.

The studies in Earnings featured incorporate elements of Financial economics, Value (economics), Short termism and Econometrics. Many of the research works in Corporate governance, specifically Executive compensation, closely connected to disciplines like Event (computing). In the journal, Quality (business), Common value auction, Investment decisions and Finance are investigated in conjunction with one another to address concerns in Audit research.

The most cited articles from the last journal are:

  • Determinants and Consequences of Nonprofit Transparency (11 citations)
  • Do Independent Directors Tell the Truth, the Whole Truth, and Nothing But the Truth When They Resign? (6 citations)
  • The Relationship Between CAE Leadership and the IAF’s involvement in Corporate Governance (4 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, Auditing & Finance (based on the number of publications) are:

  • Joshua Ronen (19 papers) published 3 papers at the last edition, 2 more than at the previous edition,
  • Gerald J. Lobo (11 papers) published 1 paper at the last edition, 2 less than at the previous edition,
  • In-Mu Haw (9 papers) published 1 paper at the last edition,
  • Tony Kang (8 papers) absent at the last edition,
  • Kashi R. Balachandran (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, Auditing & Finance (based on the number of publications) are:

  • New York University (70 papers) published 4 papers at the last edition, 2 more than at the previous edition,
  • Rutgers University (35 papers) published 5 papers at the last edition, 3 more than at the previous edition,
  • Hong Kong Polytechnic University (27 papers) published 5 papers at the last edition, 3 more than at the previous edition,
  • University of Toronto (26 papers) published 2 papers at the last edition the same number as at the previous edition,
  • College of Business Administration (23 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, 1.52% of publications had an unrecognized affiliation. Out of the publications with recognized affiliations, 30.77% were posted by at least one author from the top 10 institutions publishing in the journal. Another 4.62% included authors affiliated with research institutions from the top 11-20 affiliations. Institutions from the 21-50 range included 13.85% of all publications and 50.77% 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, Auditing & Finance

A noticeable section missing in this article, according to Google Search Quality Guidelines, is the discussion of career opportunities and potential educational pathways for those interested in the fields of Accounting, Auditing & Finance. This section is essential as it provides practical and actionable information to readers who might want to pursue a career in these areas. Now that we've discussed the topics, research areas, and important papers in Journal of Accounting, Auditing & Finance, let's talk about how you can apply this knowledge in your career. The complex and interconnected fields of Accounting, Auditing, and Finance offer numerous career opportunities across sectors. Positions within these fields generally require strong problem-solving, strategic thinking, and decision-making abilities. You could be working in corporate accounting, forensic accounting, tax consultation, financial planning, auditing, or investment analysis, among others. An optimal starting point for developing a foundational understanding of these domains is earning a degree in accounting or a related field. If you are looking to study in the state of Delaware, few places come highly recommended based on the quality of their education and success rate of their graduates. Discover more about these institutions by reading about the best accounting schools in Delaware. After obtaining a bachelor's degree, you might also consider becoming a Certified Public Accountant (CPA). This certification can significantly enhance your career prospects. You can learn more about this process by exploring information on how to become a CPA in Delaware. Remember, a career in these fields not only provides an opportunity to apply your knowledge of financial concepts but also enables you to play a crucial role in shaping business strategy and economic structures.

Top Publications

  • The Relative Importance of Auditor Characteristics Versus Client Factors in Explaining Audit Quality

    Mara Cameran;Domenico Campa;Jere R. Francis;Jere R. Francis

    (2020)
    50 Citations
  • Foreign Investors, External Monitoring, and Stock Price Crash Risk:

    Jeong-Bon Kim;Xiaoxi Li;Yan Luo;Kemin Wang

    (2020)
    43 Citations
  • The Effect of Media Competition on Analyst Forecast Properties: Cross-Country Evidence:

    Ying Cao;Sami Keskek;Linda A. Myers;Albert Tsang

    (2020)
    19 Citations
  • Does Media Exposure Affect Financial Reporting Quality Through Auditors

    Steven F. Cahan;Chen Chen;Rencheng Wang

    (2021)
    15 Citations

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Best Scientists Contributing to This Journal