What Influences Accounting Research? A Citations-Based Analysis
Tóm tắt
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.
Từ khóa
Tài liệu tham khảo
Ahrens, 2004, Accounting for flexibility and efficiency: A field study of management control systems in a restaurant chain, Contemporary Accounting Research, 21, 271, 10.1506/VJR6-RP75-7GUX-XH0X
Arnold, 2003, Impact: What influences finance research?, Journal of Business, 76, 343, 10.1086/367753
Ashbaugh, 2003, Do nonaudit services compromise auditor independence? Further evidence, The Accounting Review, 78, 611, 10.2308/accr.2003.78.3.611
Atkinson, 1997, New directions in management accounting research, Journal of Management Accounting Research, 9, 78
Ayers, 2002, The effect of shareholder-level dividend taxes on stock prices: Evidence from the Revenue Reconciliation Act of 1993, The Accounting Review, 77, 933, 10.2308/accr.2002.77.4.933
Ball, 1968, An empirical evaluation of accounting income numbers, Journal of Accounting Research, 6, 159, 10.2307/2490232
Ball, 2000, The effect of international institutional factors on properties of accounting earnings, Journal of Accounting and Economics, 29, 1, 10.1016/S0165-4101(00)00012-4
Bamber, 2000, Do we really “know” what we think we know? A case study of seminal research and its subsequent overgeneralization, Accounting, Organizations and Society, 25, 103, 10.1016/S0361-3682(99)00027-6
Bame-Aldred, 2007, A comparison of auditor and client initial negotiation positions and tactics, Accounting, Organizations and Society, 32, 497, 10.1016/j.aos.2006.07.001
Banker, 1989, Sensitivity, precision, and linear aggregation of signals for performance evaluation, Journal of Accounting Research, 27, 21, 10.2307/2491205
Banker, 2000, An empirical investigation of an incentive plan that includes nonfinancial performance measures, The Accounting Review, 75, 65, 10.2308/accr.2000.75.1.65
Baron, 1986, The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations, Journal of Personality and Social Psychology, 51, 1173, 10.1037/0022-3514.51.6.1173
Baxter, 2003, Alternative management accounting research—Whence and whither, Accounting, Organizations and Society, 28, 97, 10.1016/S0361-3682(02)00022-3
Belsley, D. A., E. Kuh, and R. E. Welsch. 1980. Regression Diagnostics: Identifying Influential Data and Sources of Collinearity. New York, NY: Wiley.
Becker, 1998, The effect of audit quality on earnings management, Contemporary Accounting Research, 15, 1, 10.1111/j.1911-3846.1998.tb00547.x
Birnberg, 2009, Organizationally oriented management accounting research in the United States: A case study of the diffusion of a radical research innovation, Accounting Organizations, And Institutions, 112, 10.1093/acprof:oso/9780199546350.003.0006
Bonner, 2006, The most influential journals in academic accounting, Accounting, Organizations and Society, 31, 663, 10.1016/j.aos.2005.06.003
Botosan, 1997, Disclosure level and the cost of equity capital, The Accounting Review, 72, 323
Brown, 1996, Influential accounting articles, individuals, Ph.D. granting institutions, and faculties: A citational analysis, Accounting, Organizations and Society, 21, 723, 10.1016/0361-3682(96)00012-8
Brown, 1985, Using citation analysis to assess the impact of journals and articles on contemporary accounting research, Journal of Accounting Research, 23, 84, 10.2307/2490908
Bryer, 2000, The history of accounting and the transition to capitalism in England. Part one: Theory, Accounting, Organizations and Society, 25, 131, 10.1016/S0361-3682(99)00032-X
Burchell, 1985, Accounting in its social context: Towards a history of value added in the United Kingdom, Accounting, Organizations and Society, 10, 381, 10.1016/0361-3682(85)90002-9
Burchell, 1980, The roles of accounting in organizations and society, Accounting, Organizations and Society, 5, 5, 10.1016/0361-3682(80)90017-3
Chan, 2009, Ranking accounting journals using dissertation citation analysis: A research note, Accounting, Organizations and Society, 34, 875, 10.1016/j.aos.2008.12.002
Chan, 2009, Threshold citation analysis of influential articles, journals, institutions and researchers in accounting, Accounting and Finance, 49, 59, 10.1111/j.1467-629X.2007.00254.x
Chenhall, 2003, Management control systems design within its organizational context: Findings from contingency-based research and directions for the future, Accounting, Organizations and Society, 28, 127, 10.1016/S0361-3682(01)00027-7
Chow, 1998, Factors contributing to success in research and publications: Insights of “influential” accounting authors, Journal of Accounting Education, 16, 463, 10.1016/S0748-5751(98)00030-X
Chua, 1986, Radical developments in accounting thought, The Accounting Review, 61, 601
Chua, 1998, The dynamics of “closure” amidst the construction of market, profession, empire and nationhood: An historical analysis of an Australian accounting association, 1886–1903, Accounting, Organizations and Society, 23, 155, 10.1016/S0361-3682(97)00009-3
Collins, 1989, An analysis of intertemporal and cross-sectional determinants of earnings response coefficients, Journal of Accounting and Economics, 11, 143, 10.1016/0165-4101(89)90004-9
Coyne, 2010, Accounting program research rankings by topical area and methodology, Issues in Accounting Education, 25, 631, 10.2308/iace.2010.25.4.631
Craswell, 1995, Auditor brand name reputations and industry specializations, Journal of Accounting and Economics, 20, 297, 10.1016/0165-4101(95)00403-3
Datar, 2001, Balancing performance measures, Journal of Accounting Research, 39, 75, 10.1111/1475-679X.00004
DeAngelo, 1981, Auditor size and audit quality, Journal of Accounting and Economics, 3, 183, 10.1016/0165-4101(81)90002-1
Dechow, 2002, The quality of accruals and earnings: The role of accrual estimation errors, The Accounting Review, 77, 35, 10.2308/accr.2002.77.s-1.35
Dechow, 1995, Detecting earnings management, The Accounting Review, 70, 193
DeFond, 2005, Audit research after Sarbanes-Oxley, Auditing: A Journal of Practice & Theory, 24, 5, 10.2308/aud.2005.24.Supplement.5
Dhaliwal, 2004, Last-chance earnings management: Using the tax expense to meet analysts' forecasts, Contemporary Accounting Research, 21, 431, 10.1506/TFVV-UYT1-NNYT-1YFH
Dhaliwal, 2003, Is a dividend tax penalty incorporated into the return on a firm's common stock?, Journal of Accounting and Economics, 35, 155, 10.1016/S0165-4101(03)00017-X
Dye, 1985, Disclosure of nonproprietary information, Journal of Accounting Research, 23, 123, 10.2307/2490910
Dyreng, 2008, Long-run corporate tax avoidance, The Accounting Review, 83, 61, 10.2308/accr.2008.83.1.61
Easley, 2004, Information and the cost of capital, Journal of Finance, 59, 1553, 10.1111/j.1540-6261.2004.00672.x
Erickson, 1998, Implicit taxes in high dividend yield stocks, The Accounting Review, 73, 435
Fama, 1973, Risk, return, and equilibrium: Empirical tests, Journal of Political Economy, 81, 607, 10.1086/260061
Feltham, 1994, Performance measure congruity and diversity in multi-task principal/agent relations, The Accounting Review, 69, 429
Fogarty, 1997, Institutional antecedents of accounting faculty research productivity: A LISREL study of the “best and brightest.”, Issues in Accounting Education, 12, 27
Francis, 2005, The market pricing of accruals quality, Journal of Accounting and Economics, 39, 295, 10.1016/j.jacceco.2004.06.003
Francis, J. R, 2004, What do we know about audit quality?, The British Accounting Review, 36, 345, 10.1016/j.bar.2004.09.003
Frankel, 2002, The relation between auditors' fees for nonaudit services and earnings management, The Accounting Review, 77, 71, 10.2308/accr.2002.77.s-1.71
Garfield, 1972, Citation analysis as a tool in journal evaluation, Science, 178, 471, 10.1126/science.178.4060.471
Garfield, 1979, Is citation analysis a legitimate evaluation tool?, Scientometrics, 1, 359, 10.1007/BF02019306
Gendron, 2005, On interdisciplinary movements: The development of a network of support around Foucaultian perspectives in accounting research, European Accounting Review, 14, 525, 10.1080/09638180500041364
Gibbins, 2005, Negotiations over accounting issues: The congruency of audit partner and chief financial officer recalls, Auditing: A Journal of Practice & Theory, 24, 171, 10.2308/aud.2005.24.Supplement.171
Gibbins, 2001, Evidence about auditor-client management negotiation concerning client's financial reporting, Journal of Accounting Research, 39, 535, 10.1111/1475-679X.00027
Glänzel, 1999, A bibliometric study of reference literature in the sciences and social sciences, Information Processing and Management, 35, 31, 10.1016/S0306-4573(98)00028-4
Glover, 2012, Publication benchmarking data based on faculty promoted at the top 75 U.S. accounting research institutions, Issues in Accounting Education, 27, 647, 10.2308/iace-50140
Graham, 2005, The economic implications of corporate financial reporting, Journal of Accounting and Economics, 40, 3, 10.1016/j.jacceco.2005.01.002
Graham, 2012, Research in accounting for income taxes, Journal of Accounting and Economics, 53, 412, 10.1016/j.jacceco.2011.11.006
Hackenbrack, 1996, Auditors' incentives and their application of financial accounting standards, The Accounting Review, 71, 43
Hanlon, 2005, The persistence and pricing of earnings, accruals, and cash flows when firms have large book-tax differences, The Accounting Review, 80, 137, 10.2308/accr.2005.80.1.137
Healy, 1985, The effect of bonus schemes on accounting decisions, Journal of Accounting and Economics, 7, 85, 10.1016/0165-4101(85)90029-1
Herron, 2004, Faculty perceptions of journals: Quality and publishing feasibility, Journal of Accounting Education, 22, 175, 10.1016/j.jaccedu.2004.09.002
Hesford, 2007, Management accounting: A bibliographic study, Handbook of Management Accounting Research
Hopwood, 1983, On trying to study accounting in the contexts in which it operates, Accounting, Organizations and Society, 8, 287, 10.1016/0361-3682(83)90035-1
Hopwood, 1987, The archaeology of accounting systems, Accounting, Organizations and Society, 12, 207, 10.1016/0361-3682(87)90038-9
Hoskin, 1986, Accounting and the examination: A genealogy of disciplinary power, Accounting, Organizations and Society, 11, 105, 10.1016/0361-3682(86)90027-9
Hutchison, 2003, The Journal of the American Taxation Association 1979-2000: Content, participation, and citation analyses, Journal of the American Taxation Association, 25, 100, 10.2308/jata.2003.25.1.100
Ittner, 2001, Assessing empirical research in managerial accounting: A value-based management perspective, Journal of Accounting and Economics, 32, 349, 10.1016/S0165-4101(01)00026-X
Ittner, 2003, Subjectivity and the weighting of performance measures: Evidence from a balanced scorecard, The Accounting Review, 78, 725, 10.2308/accr.2003.78.3.725
Ittner, 2003, Performance implications of strategic performance measurement in financial services firms, Accounting, Organizations and Society, 28, 715, 10.1016/S0361-3682(03)00033-3
Jensen, 1976, Theory of the firm: Managerial behavior, agency costs, and ownership structure, Journal of Financial Economics, 3, 305, 10.1016/0304-405X(76)90026-X
Jones, 1991, Earnings management during import relief investigations, Journal of Accounting Research, 29, 193, 10.2307/2491047
Kachelmeier, 2010, Annual report and editorial commentary for The Accounting Review, The Accounting Review, 85, 2173, 10.2308/accr.00000003
Kahneman, 1979, Prospect theory: An analysis of decision under risk, Econometrica, 47, 263, 10.2307/1914185
Kaplan, R., and D. Norton. 1996. The Balanced Scorecard: Translating Strategy into Action. Boston, MA: Harvard Business School Press.
Kennedy, 1993, Debiasing audit judgment with accountability: A framework and experimental results, Journal of Accounting Research, 31, 231, 10.2307/2491272
Kim, 2006, What has mattered to economics since 1970?, Journal of Economic Perspectives, 20, 189, 10.1257/jep.20.4.189
Kothari, 2001, Capital markets research in accounting, Journal of Accounting and Economics, 31, 105, 10.1016/S0165-4101(01)00030-1
Kothari, 2005, Performance matched discretionary accrual measures, Journal of Accounting and Economics, 39, 163, 10.1016/j.jacceco.2004.11.002
Kuhn, T. 1970. The Structure of Scientific Revolutions. 2nd ed. Chicago, IL: University of Chicago Press.
Lambert, 2001, Contracting theory and accounting, Journal of Accounting and Economics, 32, 3, 10.1016/S0165-4101(01)00037-4
Lambert, 2007, Accounting information, disclosure, and the cost of capital, Journal of Accounting Research, 2007, 385, 10.1111/j.1475-679X.2007.00238.x
Lang, 2000, Capitalization of capital gains taxes: Evidence from stock price reactions to the 1997 rate reduction, Journal of Public Economics, 76, 69, 10.1016/S0047-2727(99)00084-5
Larcker, 2010, On the use of instrumental variables in accounting research, Journal of Accounting and Economics, 49, 186, 10.1016/j.jacceco.2009.11.004
Lesage, 2012, An inductive typology of auditing research, Contemporary Accounting Research, 29, 487, 10.1111/j.1911-3846.2011.01111.x
Leuz, 2003, Earnings management and investor protection: An international comparison, Journal of Financial Economics, 69, 505, 10.1016/S0304-405X(03)00121-1
Levitt, 1998, The “Numbers Game.” Speech delivered at the New York University Center for Law and Business, New York, N.Y., September 28
Libby, 1985, Availability and the generation of hypotheses in analytical review, Journal of Accounting Research, 23, 648, 10.2307/2490831
Libby, 2002, Experimental research in financial accounting, Accounting, Organizations and Society, 27, 775, 10.1016/S0361-3682(01)00011-3
Lindquist, 2009, Journal of Management Accounting Research: Content and citation analysis of the first 20 years, Journal of Management Accounting Research, 21, 249, 10.2308/jmar.2009.21.1.249
Long, 1978, Productivity and academic position in the scientific career, American Sociological Review, 43, 889, 10.2307/2094628
Lowensohn, 2006, An examination of faculty perceptions of academic journal quality within five specialized areas of accounting research, Issues in Accounting Education, 21, 219, 10.2308/iace.2006.21.3.219
Luft, 2003, Mapping management accounting: Graphics and guidelines for theory-consistent empirical research, Accounting, Organizations and Society, 28, 169, 10.1016/S0361-3682(02)00026-0
Lukka, 1996, Is accounting a global or a local discipline? Evidence from major research journals, Accounting, Organizations and Society, 21, 755, 10.1016/0361-3682(96)00020-7
Maranto, 1994, The determinants of accounting professors' publishing productivity—the early career, Contemporary Accounting Research, 10, 387, 10.1111/j.1911-3846.1994.tb00399.x
Merchant, 2008, Why interdisciplinary accounting research tends not to impact most North American academic accountants, Critical Perspectives on Accounting, 19, 901, 10.1016/j.cpa.2007.03.007
Miller, 1987, Accounting and the construction of the governable person, Accounting, Organizations and Society, 12, 235, 10.1016/0361-3682(87)90039-0
Napier, 2006, Accounts of change: 30 years of historical accounting research, Accounting, Organizations and Society, 31, 445, 10.1016/j.aos.2005.12.004
Ng, 2003, Effects of authoritative guidance availability and audit committee effectiveness on auditors' judgments in an auditor-client negotiation context, The Accounting Review, 78, 801, 10.2308/accr.2003.78.3.801
Ohlson, 1995, Earnings, book values, and dividends in equity valuation, Contemporary Accounting Research, 11, 661, 10.1111/j.1911-3846.1995.tb00461.x
Oler, 2010, Characterizing accounting research, Accounting Horizons, 24, 635, 10.2308/acch.2010.24.4.635
Petersen, 2009, Estimating standard errors in finance panel data sets: Comparing approaches, Review of Financial Studies, 22, 435, 10.1093/rfs/hhn053
Phillips, 2003, Earnings management: New evidence based on deferred tax expense, The Accounting Review, 78, 491, 10.2308/accr.2003.78.2.491
Pickerd, 2011, Individual accounting faculty research rankings by topical area and methodology, Issues in Accounting Education, 26, 471, 10.2308/iace-50002
Reskin, 1979, Academic sponsorship and scientists' careers, Sociology of Education, 52, 129, 10.2307/2112319
Robson, 1992, Accounting numbers as “inscription”: Action at a distance and the development of accounting, Accounting, Organizations and Society, 17, 685, 10.1016/0361-3682(92)90019-O
Scholes, 1990, Tax planning, regulatory capital planning, and financial reporting strategy for commercial banks, Review of Financial Studies, 3, 625, 10.1093/rfs/3.4.625
Scholes, M., and M. Wolfson. 1992. Taxes and Business Strategy: A Planning Approach. Upper Saddle River, NJ: Prentice Hall.
Shackelford, 2001, Empirical tax research in accounting, Journal of Accounting and Economics, 31, 321, 10.1016/S0165-4101(01)00022-2
Shevlin, 1990, Estimating corporate marginal tax rates with asymmetric tax treatment of gains and losses, Journal of the American Taxation Association, 12, 51
Simunic, 1980, The pricing of audit services: Theory and evidence, Journal of Accounting Research, 18, 161, 10.2307/2490397
Sloan, 1996, Do stock prices fully reflect information in accruals and cash flows about future earnings?, The Accounting Review, 71, 289
Stephens, 2011, Accounting doctoral program rankings based on research productivity of program graduates, Accounting Horizons, 25, 149, 10.2308/acch.2011.25.1.149
Swanson, 2004, Publishing in the majors: A comparison of accounting, finance, management, and marketing, Contemporary Accounting Research, 21, 223, 10.1506/RCKM-13FM-GK0E-3W50
Tinker, 1982, The normative origins of positive theories: Ideology and accounting thought, Accounting, Organizations and Society, 7, 167, 10.1016/0361-3682(82)90019-8
Trotman, 2005, Auditor negotiations: An examination of the efficacy of intervention methods, The Accounting Review, 80, 349, 10.2308/accr.2005.80.1.349
Verrecchia, 1983, Discretionary disclosure, Journal of Accounting and Economics, 5, 179, 10.1016/0165-4101(83)90011-3
Verrecchia, 2001, Essays on disclosure, Journal of Accounting and Economics, 32, 97, 10.1016/S0165-4101(01)00025-8
Watts, R., and J. Zimmerman. 1986. Positive Accounting Theory. Upper Saddle River, NJ: Prentice Hall.