What Influences Accounting Research? A Citations-Based Analysis

Issues in Accounting Education - Tập 29 Số 1 - Trang 1-60 - 2014
Amy E. Dunbar1, David P. Weber1
1Amy E. Dunbar and David P. Weber are both Associate Professors at the University of Connecticut.

Tóm tắt

ABSTRACT

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.

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Tài liệu tham khảo

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