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An analysis of international accounting research in U.S.- and non-U.S.-based academic accounting journals.
By Rueschhoff, Norlin G.
Publication: Journal of International Accounting Research
Date: Thursday, January 1 2004
ABSTRACT: Faculty and administrators are called upon to evaluate international accounting researchers' performance, which requires knowledge of international accounting research journal outlets, journal rankings, topics, methods, and authorship. Both seasoned and novice international researchers are faced with the need to know the placement, turnaround review time, rankings, topics, methods, and authorship of potential international accounting research outlets. Thus, the objective of this study is to provide timely information to the international accounting research evaluator as well as to international accounting researchers, whether at the entrance, mid-career, or senior level. We compare and analyze accounting research published in 41 U.S.- and non-U.S.-based academic journals from 1981-2000 in order to describe and discern the trends of international accounting research within five dimensions: quantity, internationality, topic, method, and author. Our regression-based growth comparisons reveal an increase in international accounting research, a greater broadness/diversity in internationality topic and authorship across countries, and more broadness in research method over time from 1981 to 2000. Interestingly, one top-tier journal shows a decline in international accounting studies published. These findings are among those reported in our analyses that provide timely information to those pursuing or evaluating international accounting research.
Keywords: international accounting research; academic refereed journals.
Data Availability: The data are available from public sources.
I. INTRODUCTION
International business activity has flourished over the last 20 years and...