What Influences Accounting Research? A Citations-Based Analysis

We compile and analyze the reference lists from papers published in nine accounting journals over the period 1996–2011 to identify the individual antecedent works that have been cited the most often by accounting research. We conduct our analyses separately for different topical areas (audit, financ...

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Bibliographic Details
Published in:Issues in accounting education 2014-02, Vol.29 (1), p.1-60
Main Authors: Dunbar, Amy E., Weber, David P.
Format: Article
Language:English
Subjects:
Accounting
Citation analysis
Research methodology
Studies
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Summary:We compile and analyze the reference lists from papers published in nine accounting journals over the period 1996–2011 to identify the individual antecedent works that have been cited the most often by accounting research. We conduct our analyses separately for different topical areas (audit, financial, managerial, tax, other) and research methodologies (archival, experimental, theoretical, other). We then present and discuss lists of the individual works that are most heavily cited by each category. Our results should be useful to Ph.D. students and those who train them in identifying important prior work that continues to motivate and provide a foundation for contemporary accounting research.
ISSN:0739-3172
1558-7983
DOI:10.2308/iace-50603