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Review of Accounting Studies
H-index 23

Review of Accounting Studies

1380-6653

Published by: Springer

https://www.springer.com/journal/11142

Ranking & Metrics

Discipline name Position Best Scientists Publications D-Index
Economics and Finance 73 46 67 22

Additional Metrics

Number of Best Scientists*: 51
Documents by Best Scientists*: 71
Top 100 Ranked Scientists*: 4
SCIMAGO H-index: 107
SCIMAGO SJR: 5.817
Impact Factor: 5.8

Overview

Top Research Topics at Review of Accounting Studies?

The journal generally zeroes in on subjects such as Corporate finance, Public finance, Earnings, Accounting and Monetary economics. Research in Corporate finance tackled falls within the umbrella of Finance. Public finance research featured in Review of Accounting Studies incorporates concerns from various other topics such as Value (economics), Financial economics, Microeconomics, Audit and Sample (statistics).

Quality audit is the primary subject of Audit works presented in the journal. Review of Accounting Studies focuses on Earnings but the discussions also offer insight into other areas such as Cash flow and Equity (finance). In it, Quality (business), Corporate governance, Shareholder and Capital market are investigated in conjunction with one another to address concerns in Accounting research.

The concepts on Monetary economics presented in the journal can also apply to other research fields, including Cash and Investment (macroeconomics). The Earnings response coefficient study tackling the subject of Post-earnings-announcement drift is the focus of the journal.

  • Corporate finance (94.18%)
  • Public finance (67.20%)
  • Earnings (36.14%)

What are the most cited papers published in the journal?

  • Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio (1208 citations)
  • Assessing the Probability of Bankruptcy (870 citations)
  • Over-investment of free cash flow (854 citations)

Research areas of the most cited articles at Review of Accounting Studies:

The journal papers investigate areas of study like Corporate finance, Public finance, Earnings, Accounting and Monetary economics. The most cited articles explore issues in Corporate finance which can be linked to other research areas like Earnings management, Actuarial science, Econometrics, Accrual and Valuation (finance). Aside from discussions in Public finance, the most cited papers also deal with the subject of Incentive which intersects with Private information retrieval and Finance disciplines.

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

  • Law
  • Finance
  • Statistics

The previous edition focused in particular on these issues:

Review of Accounting Studies investigates areas of study like Corporate finance, Public finance, Earnings, Monetary economics and Accounting. Topics in Corporate finance explored in Review of Accounting Studies were investigated in conjunction with research in Loan, Private information retrieval, Actuarial science and Litigation risk analysis, Audit. Review of Accounting Studies focuses on Public finance but sometimes tackles the closely related topic of Sample (statistics) which is concerned with Demographic economics and Contrast (statistics).

The overlapping concepts between Econometrics and Bayesian probability are the key highlights of Earnings study. The overlapping concepts between Institutional investor and Portfolio are the key highlights of Monetary economics study. The Accounting study presented in Review of Accounting Studies encompasses related topics like Legal liability and also examines its connection to subjects such as Narrative.

The most cited articles from the last journal are:

  • Textual classification of SEC comment letters (10 citations)
  • Using machine learning to detect misstatements (10 citations)
  • Does the media spotlight burn or spur innovation (9 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 Review of Accounting Studies (based on the number of publications) are:

  • Mary E. Barth (11 papers) absent at the last edition,
  • Stefan Reichelstein (11 papers) published 1 paper at the last edition,
  • William H. Beaver (10 papers) absent at the last edition,
  • Maureen F. McNichols (10 papers) absent at the last edition,
  • Linda A. Myers (10 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 Review of Accounting Studies (based on the number of publications) are:

  • Stanford University (53 papers) published 3 papers at the last edition,
  • Columbia University (47 papers) published 8 papers at the last edition, 7 more than at the previous edition,
  • New York University (43 papers) published 3 papers at the last edition, 2 more than at the previous edition,
  • University of Michigan (35 papers) published 2 papers at the last edition, 1 more than at the previous edition,
  • University of Washington (31 papers) published 3 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, 40.00% were posted by at least one author from the top 10 institutions publishing in the journal. Another 22.67% included authors affiliated with research institutions from the top 11-20 affiliations. Institutions from the 21-50 range included 17.33% of all publications and 20.00% 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.

Pursuing a Career in Accounting

For those interested in finding a career in these research topics, a degree in accounting can act as the first step. Degrees in accounting provide students with strong foundations in corporate finance, public finance, earnings, monetary economics, and of course, accounting. Students hone skills in these areas, conducting their own studies and contributing to the pool of research. Here is a list of the best accounting schools in Louisiana.

One may also ponder about the steps required to become a Certified Public Accountant (CPA). To become a CPA, you need to pass a national exam and fulfill other state-specific requirements. Being Certified adds to your credibility as an accountant and can lead to higher pay and more job opportunities. You can learn more about best accounting schools in Louisiana.

With an accounting degree and CPA certification, you should be well-equipped to delve into the complex matters of these aforementioned research topics. It's not only about the theory and research, but also about how this knowledge can be practically applied and leveraged in today's challenging financial landscape.

Top Publications

  • Mandatory CSR and sustainability reporting: economic analysis and literature review

    Hans B. Christensen;Luzi Hail;Christian Leuz

    (2021)
    1291 Citations
  • The impact of carbon disclosure mandates on emissions and financial operating performance

    Benedikt Downar;Jürgen Ernstberger;Stefan Reichelstein;Stefan Reichelstein;Sebastian Schwenen

    (2021)
    323 Citations
  • Why are expanded audit reports not informative to investors? Evidence from the United Kingdom

    Unknown

    (2022)
    289 Citations
  • Do ESG funds make stakeholder-friendly investments?

    (2021)
    128 Citations
  • Machine learning improves accounting estimates: evidence from insurance payments

    Kexing Ding;Kexing Ding;Baruch Lev;Xuan Peng;Xuan Peng;Ting Sun

    (2020)
    113 Citations

Related Online Degrees & Career Pathways

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Additionally, exploring specialized fields like real estate can complement a finance background. Taking online real estate classes equips learners with knowledge about property markets, investments, and development, broadening potential career pathways.

By integrating these related degrees and certifications, students can tailor their education to fit diverse career goals within the broad realms of economics and finance.

Best Scientists Contributing to This Journal