World's Best Scientists 2026 revealed!
The International Journal of Accounting
H-index 8

The International Journal of Accounting

1094-4060

Published by: World Scientific

https://www.worldscientific.com/worldscinet/tija

Ranking & Metrics

Discipline name Position Best Scientists Publications D-Index
Economics and Finance 338 11 15 7
Business and Management 532 8 11 5

Additional Metrics

Number of Best Scientists*: 18
Documents by Best Scientists*: 22
Top 100 Ranked Scientists*: 0
SCIMAGO H-index: 71
SCIMAGO SJR: 0.476
Impact Factor: 1.8

Overview

Top Research Topics at The International Journal of Accounting?

Accounting, Audit, Earnings, Finance and Corporate governance are among the topics commonly tackled in The International Journal of Accounting. The work on Accounting addressed in The International Journal of Accounting expands to the thematically related Quality (business). Joint audit and Quality audit are all aspects of Audit research featured in it.

Book value and Monetary economics are some topics wherein Earnings research discussed in the journal have an impact. The journal focused on Corporate governance research conducted under the discipline of Management. The International Journal of Accounting investigates Financial accounting research which frequently intersects with Social accounting.

The study on Earnings response coefficient presented in the journal intersects with subjects under the field of Earnings per share.

  • Accounting (56.44%)
  • Audit (11.98%)
  • Earnings (11.31%)

What are the most cited papers published in the journal?

  • Board composition, regulatory regime and voluntary disclosure (591 citations)
  • Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore (546 citations)
  • Impact of Culture, Market Forces, and Legal System on Financial Disclosures (395 citations)

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

The most cited papers are mainly concerned with subjects like Accounting, Audit, Accounting information system, Stock exchange and Voluntary disclosure. While the most cited articles focused on Accounting, they were also able to explore topics like Quality (business), Sample (statistics) and Corporate governance. The most cited articles hold forums on Audit that merge themes from other disciplines such as Leverage (finance) and Finance.

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 International Journal of Accounting focuses on Accounting, Quality (business), Corporate governance, Earnings management and China. The International Journal of Accounting focuses on Accounting but the discussions also offer insight into other areas such as Control variable and Corporate social responsibility. While the primary focus in the journal is Quality (business), it also dissects topics surrounding Audit and Finance and Financial risk as a whole.

It facilitates discussions on Corporate governance that incorporate concepts from other fields like Earnings and International accounting. The subject of Earnings quality, which is connected to the field of Context (language use), Replicate and Cost of equity, serves as the foundation of the Earnings management research featured in it. The journal deals with China in conjunction with Financial economics and similar fields in Politics.

The most cited articles from the last journal are:

  • Corporate board committees and corporate outcomes: an international systematic literature review and agenda for future research (6 citations)
  • Corporate Governance Determinants of Financial Restatements: A Meta-Analysis (1 citations)
  • Related party transactions and stock price crash risk: evidence from China (1 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 The International Journal of Accounting (based on the number of publications) are:

  • Stephen A. Zeff (13 papers) absent at the last edition,
  • Asheq Rahman (10 papers) absent at the last edition,
  • Giorgio Gotti (7 papers) published 1 paper at the last edition,
  • Marleen Willekens (7 papers) absent at the last edition,
  • Martin Walker (7 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 The International Journal of Accounting (based on the number of publications) are:

  • Massey University (18 papers) published 2 papers at the last edition the same number as at the previous edition,
  • College of Business Administration (14 papers) absent at the last edition,
  • City University of Hong Kong (12 papers) published 1 paper at the last edition,
  • Athens University of Economics and Business (11 papers) absent at the last edition,
  • University of New South Wales (11 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, 7.41% of publications had an unrecognized affiliation. Out of the publications with recognized affiliations, 16.00% were posted by at least one author from the top 10 institutions publishing in the journal. Another 20.00% included authors affiliated with research institutions from the top 11-20 affiliations. Institutions from the 21-50 range included 28.00% of all publications and 36.00% 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.

Career Paths for Accounting Scholars

While the prospect of contributing to research in an international medical journal is appealing, it is worthwhile to consider the career paths that such an academic pursuit may lead to. One potential trajectory for scholars who are engaged with Accounting research is becoming a Certified Public Accountant (CPA).

Becoming a CPA is a significant milestone in an accountant's career, as it opens more opportunities in the public and private sectors. This certification is an excellent achievement for those interested in auditing services, tax consulting, or holding executive roles in corporations. The path to becoming a CPA requires a strong educational foundation in Accounting, passage of a rigorous exam, and substantial professional accounting experience.

For interested scholars in Utah, starting their journey to becoming a CPA often begins by earning an accounting degree. Fortunately, there are many schools offering quality accounting degrees in Utah. Some of the most respected schools in the state offer dedicated coursework and preparatory programs for CPA exams. To learn more about the best accounting schools in Utah and the process of becoming a CPA in the state, scholars can reference this resourceful guide.

Earning a CPA certification not only increases your employability but also improves your understanding of complex financial situations. This is particularly useful for those going into Accounting research, as the complex financial scenarios they study often require advanced understanding.

Top Publications

  • Corporate board committees and corporate outcomes: an international systematic literature review and agenda for future research

    Mohammed A. Alhossini;Mohammed A. Alhossini;Collins G. Ntim;Alaa Mansour Zalata;Alaa Mansour Zalata

    (2021)
    74 Citations
  • The Relationship Between Gender Diversity and Employee Representation at the Board Level and Non-Financial Performance: A Cross-Country Study

    Kerstin Lopatta;Katarina Böttcher;Sumit K. Lodhia;Sebastian A. Tideman;Sebastian A. Tideman

    (2020)
    31 Citations
  • The Effect of environmental, social, and governance performance factors on firms' cost of debt: international evidence

    Muhammad Nurul Houqe;Kamran Ahmed;Grant Richardson

    (2020)
    31 Citations
  • The value of discretion in Africa: evidence from acquired intangible assets under IFRS 3

    Abongeh A. Tunyi;Dimu Ehalaiye;Ernest Gyapong;Collins G. Ntim

    (2020)
    27 Citations
  • Accounting Regulations and IFRS Adoption in Francophone North African Countries: The Experience of Algeria, Morocco, and Tunisia

    Hichem Khlif;Kamran Ahmed;Manzurul Alam

    (2020)
    21 Citations

Related Online Degrees & Career Pathways

For those interested in advancing their business and management skills, exploring fast track MBA programs can be a strategic way to earn an advanced degree quickly and enter the workforce with enhanced qualifications. These accelerated options cater to professionals seeking career growth without the traditional multi-year commitment.

Alternatively, complementary fields such as legal support roles offer promising opportunities. Online education options like paralegal online programs provide flexibility and focused training, bridging business management with the legal sector.

Practical skills in finance and administration can also open various doors. Programs such as a book keeping certificate equip students with essential financial record-keeping expertise, a critical component for any business operation.

For those seeking foundational knowledge in office operations, pursuing a degree in office administration offers vital administrative and organizational skills. This degree can prepare students for supporting roles that ensure smooth business workflows.

Best Scientists Contributing to This Journal

Recently Published Articles