Abstract

http://ssrn.com/abstract=2129827
 
 

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What Influences Accounting Research? A Citations Based Analysis


Amy E. Dunbar


University of Connecticut - Department of Accounting

David P. Weber


University of Connecticut - Department of Accounting

May 24, 2013

Issues in Accounting Education, Forthcoming

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.

Number of Pages in PDF File: 46

Keywords: citation analysis, references, reference ranking

JEL Classification: M4

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Date posted: August 15, 2012 ; Last revised: June 7, 2013

Suggested Citation

Dunbar, Amy E. and Weber, David P., What Influences Accounting Research? A Citations Based Analysis (May 24, 2013). Issues in Accounting Education, Forthcoming. Available at SSRN: http://ssrn.com/abstract=2129827 or http://dx.doi.org/10.2139/ssrn.2129827

Contact Information

Amy E. Dunbar
University of Connecticut - Department of Accounting ( email )
School of Business
Storrs, CT 06269-2041
United States
860-486-5138 (Phone)
860-486-4838 (Fax)
David P. Weber (Contact Author)
University of Connecticut - Department of Accounting ( email )
School of Business
Storrs, CT 06269-2041
United States
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