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Journal of International Accounting Research
H-index 4

Journal of International Accounting Research

1542-6297

Published by: American Accounting Association

https://aaahq.org/IA/Journal

Ranking & Metrics

Discipline name Position Best Scientists Publications D-Index
Economics and Finance 538 15 15 3

Additional Metrics

Number of Best Scientists*: 19
Documents by Best Scientists*: 22
Top 100 Ranked Scientists*: 1
SCIMAGO H-index: 31
SCIMAGO SJR: 0.365
Impact Factor: 1

Overview

Top Research Topics at Journal of International Accounting Research?

Accounting, Earnings, Monetary economics, Corporate governance and Audit are among the topics commonly tackled in the journal. The concepts on Accounting presented in it can also apply to other research fields, including Quality (business) and Finance. Commission is a key component of Finance research discussed in the journal.

Earnings response coefficient and Earnings quality research are fields of study within Earnings but they also intertwine with concepts in Sample (statistics). Research on Monetary economics addressed in the journal frequently intersections with the field of Endogeneity. Research on Audit presented in Journal of International Accounting Research focuses, in particular, on Quality audit and Joint audit.

Attendees of the journal participated in discussions that delve into both International Financial Reporting Standards and Comparability.

  • Accounting (60.15%)
  • Earnings (20.30%)
  • Monetary economics (12.03%)

What are the most cited papers published in the journal?

  • An Analysis of Disclosure in the Annual Reports of U.K. and Dutch Companies (189 citations)
  • Empirical Evidence on Jurisdictions That Adopt Ifrs (177 citations)
  • The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany (175 citations)

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

The journal publications mostly deal with topics like Accounting, Earnings management, International Financial Reporting Standards, Earnings and Quality (business). The journal papers explore issues in Accounting which can be linked to other research areas like Corporate governance, German and Capital market. The journal articles hold forums on Earnings management that merge themes from other disciplines such as Actuarial science and Fair value.

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

  • Finance
  • Accounting
  • Social psychology

The previous edition focused in particular on these issues:

The scientific interests tackled in the journal are Accounting, Earnings, Financial system, Corporate social responsibility and Corporate governance. The journal covers various topics on Accounting such as Quality audit and Audit. While Earnings is the focus of Journal of International Accounting Research, it also provided insights into the studies of Multinational corporation, Value (economics), Monetary economics and Expropriation.

Some problems in Financial system that were presented in the journal overlapped with concepts under Market liquidity, Cash and Investment (macroeconomics). Topics in Corporate social responsibility explored in Journal of International Accounting Research were investigated in conjunction with research in Tax avoidance and Affect (psychology). The featured works in Incentive alignment and Executive compensation, which all belong in the domain if Corporate governance, also overlaps with concepts under Transparency (behavior).

The most cited articles from the last journal are:

  • Political Patronage, Audit Quality, and the Properties of Analysts' Earnings Forecasts in Malaysia (1 citations)
  • The State Expropriation Risk and the Pricing of Foreign Earnings (1 citations)
  • CEO media coverage and corporate investment (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 Journal of International Accounting Research (based on the number of publications) are:

  • Phyllis Lai Lan Mo (5 papers) published 1 paper at the last edition,
  • C.S. Agnes Cheng (5 papers) published 1 paper at the last edition, 1 less than at the previous edition,
  • Tony Kang (5 papers) absent at the last edition,
  • K. Hung Chan (5 papers) absent at the last edition,
  • Francesco Bova (5 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 International Accounting Research (based on the number of publications) are:

  • Hong Kong Polytechnic University (14 papers) published 4 papers at the last edition, 2 more than at the previous edition,
  • City University of Hong Kong (8 papers) published 1 paper at the last edition,
  • Oklahoma State University–Stillwater (8 papers) absent at the last edition,
  • University of Toronto (8 papers) absent at the last edition,
  • Macquarie University (7 papers) published 1 paper 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, 0.00% of publications had an unrecognized affiliation. Out of the publications with recognized affiliations, 47.06% were posted by at least one author from the top 10 institutions publishing in the journal. Another 5.88% included authors affiliated with research institutions from the top 11-20 affiliations. Institutions from the 21-50 range included 11.76% of all publications and 35.29% 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.

How Can These Research Interests Apply to Accounting Education and Career?

Understanding the research interests of the Journal of International Accounting Research is not only beneficial for contributing authors, but can also provide valuable insights for students and professionals within the Accounting field. The key research topics such as Accounting, Earnings, Monetary economics, Corporate governance and Audit are relevant areas of study in best accounting schools in North Carolina and other accounting programs nationwide. These areas, which are integral parts of the accounting profession, provide a comprehensive base that students need to master as part of their education. Understanding the underlying theories and principles of these topics can better prepare students for a variety of roles within the accounting industry post-graduation. Furthermore, professionals in the accounting field can utilize this research to stay current, pushing the boundaries of their own knowledge as they look for meaningful improvement within their career or organization. Learning does not end after graduation, and these research topics provide a wealth of information that can help professionals continuously grow and adapt in the dynamic field of accounting. In summary, the relevance of the research topics within the Journal of International Accounting can be applied widely, providing meaningful insights for both students and professionals within the Accounting field.

Top Publications

  • Do Big 4 Auditors Enhance Audit Quality in China? A “Behind the Scenes Look”

    (2022)
    12 Citations
  • Do Locally Based Independent Directors Reduce Corporate Misconduct? Evidence from Chinese Listed Firms

    Claire Deng;Kiridaran Kanagaretnam;Zejiang Zhou

    (2020)
    7 Citations
  • The Effect of Reporting Key Audit Matters on Audit Fees and Financial Reporting Quality: Evidence from Hong Kong

    (2023)
    3 Citations
  • Financial Transparency, Labor Productivity, and Real Wages: Evidence from Mandatory IFRS Adoption

    (2023)
    3 Citations
  • Inside the “Black Box” of Ownership Structures in Russia: Evidence from Stock Price Synchronicity

    Mohay Uddin Khan Khattak;Asheq Rahman;Ahsan Habib

    (2020)
    2 Citations
  • Reflections on the 20-Year Anniversary of Worldwide IFRS Adoption

    (2023)
    2 Citations

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