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Journal of Accounting Research
H-index 19

Journal of Accounting Research

Ranking & Metrics

Discipline name Position Best Scientists Publications D-Index
Economics and Finance 103 35 35 17
Business and Management 451 5 8 7

Additional Metrics

Number of Best Scientists*: 39
Documents by Best Scientists*: 39
Top 100 Ranked Scientists*: 0
SCIMAGO H-index: 179
SCIMAGO SJR: 8.396
Impact Factor: 6.3

Overview

Top Research Topics at Journal of Accounting Research?

Accounting, Earnings, Actuarial science, Audit and Econometrics are the subjects of interest in Journal of Accounting Research. The Accounting works featured in the journal incorporate elements from Incentive and Finance. The journal explores topics in Earnings which can be helpful for research in disciplines like Financial economics, Valuation (finance) and Monetary economics.

Audit studies presented include Auditor's report, Joint audit, Audit plan, Audit substantive test and Audit evidence. The Econometrics study featured in the journal draws connections with the study of Sample (statistics). The work on Accounting information system addressed in it expands to the thematically related Management accounting.

  • Accounting (36.10%)
  • Earnings (20.40%)
  • Actuarial science (17.99%)

What are the most cited papers published in the journal?

  • Earnings Management During Import Relief Investigations (5249 citations)
  • An empirical evaluation of accounting income numbers (4376 citations)
  • FINANCIAL RATIOS AND THE PROBABILISTIC PREDICTION OF BANKRUPTCY (3779 citations)

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

The published papers investigate studies in Accounting, Earnings, Actuarial science, Econometrics and Audit. While Accounting is the focus of the most cited papers, it also provides insights into the studies of Incentive, Sample (statistics) and Finance. Financial economics and Monetary economics are some topics wherein Earnings research discussed in the journal articles has an impact.

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

  • Law
  • Statistics
  • World War II

The previous edition focused in particular on these issues:

The journal investigates studies in Monetary economics, Accounting, Earnings, Audit and Voluntary disclosure. Topics in Monetary economics were tackled in line with various other fields like Dividend, Pessimism, Investment (macroeconomics) and Externality. Among the topics covered in it are Accounting and Consumer protection.

Incentive, Price discovery, Communication channel and Econometrics are some topics wherein Earnings research discussed in the journal have an impact. In Journal of Accounting Research, Competition (economics), Microeconomics, Listed company and Capital market are investigated in conjunction with one another to address concerns in Audit research. The work on Voluntary disclosure tackled in Journal of Accounting Research brings together disciplines like Crowding out, Corporate disclosure, Discretion, Investment efficiency and Enforcement.

The most cited articles from the last journal are:

  • How Does Financial-Reporting Regulation Affect Industry-Wide Resource Allocation? (9 citations)
  • Implied Equity Duration: A Measure of Pandemic Shutdown Risk (5 citations)
  • Do PCAOB Inspections Improve the Accuracy of Accounting Estimates (5 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 Research (based on the number of publications) are:

  • Joel S. Demski (22 papers) absent at the last edition,
  • William R. Kinney (20 papers) absent at the last edition,
  • Robert Libby (19 papers) absent at the last edition,
  • Robert E. Verrecchia (18 papers) absent at the last edition,
  • David F. Larcker (18 papers) published 1 paper 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 Research (based on the number of publications) are:

  • University of Chicago (84 papers) published 2 papers at the last edition, 2 less than at the previous edition,
  • University of Pennsylvania (54 papers) published 2 papers at the last edition, 1 less than at the previous edition,
  • Harvard University (42 papers) published 3 papers at the last edition, 1 more than at the previous edition,
  • Stanford University (37 papers) published 2 papers at the last edition the same number as at the previous edition,
  • University of Illinois at Urbana–Champaign (36 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, 5.56% of publications had an unrecognized affiliation. Out of the publications with recognized affiliations, 27.45% were posted by at least one author from the top 10 institutions publishing in the journal. Another 19.61% included authors affiliated with research institutions from the top 11-20 affiliations. Institutions from the 21-50 range included 29.41% of all publications and 23.53% 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.

Career Opportunities in Accounting

For those intrigued by the comprehensive resources and research topics provided in this journal, a career in accounting might be of consideration. Accounting is a powerful field that offers various opportunities for growth and development. While it provides a stable career path, an individual can choose a specialisation according to their interest from a diverse range of options. For instance, one can choose to be a public accountant, management accountant, government accountant, internal auditor, external auditor, and so forth. Crucial roles in accounting like a Certified Public Accountant (CPA), require certain qualifications and certifications along the way. If you're considering a career as a CPA and looking for the best accounting schools in Arizona that can set you up for success, take a look at this comprehensive list of the best accounting schools in Arizona . Finally, succeeding in an accounting career involves the continuous pursuit of knowledge. Staying in touch with well-regarded publications like the Journal of Accounting Research can provide valuable insights and help foster growth in your professional journey.

Top Publications

  • Executive Compensation Tied to ESG Performance: International Evidence

    (2023)
    140 Citations
  • Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data

    (2022)
    89 Citations
  • Asymmetric Cost Behavior and Dividend Policy

    Jie He;Xuan Tian;Huan Yang;Luo Zuo

    (2020)
    72 Citations
  • The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation

    (2023)
    71 Citations
  • Opening Up the “Black Box” of Audit Firms: The Effects of Audit Partner Ownership on Audit Adjustments

    Clive Lennox;Chunfei Wang;Xi Wu

    (2020)
    69 Citations

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Best Scientists Contributing to This Journal

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