46 Pages Posted: 15 Aug 2012 Last revised: 7 Jun 2013
Date Written: May 24, 2013
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.
Keywords: citation analysis, references, reference ranking
JEL Classification: M4
Suggested Citation: 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: https://ssrn.com/abstract=2129827 or http://dx.doi.org/10.2139/ssrn.2129827
By Ray Ball