What Influences Accounting Research?

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 the most influential on contemporary accounting research. We conduct our analysis using the full sample of references, as well as subsamples where we divide the citing papers based on the topical areas (audit, financial, managerial, tax, other) and research methodologies (archival, experimental, theoretical, other). We then present 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.


Keywords: citation analysis, references, reference ranking

Source : Dunbar, Amy E. and Weber, David P., What Influences Accounting Research? (August 2012). Available at SSRN: http://ssrn.com/abstract=2129827