Has Concentration in the Top Six Accounting Journals Changed Over Time?

82 Pages Posted: 18 Aug 2012 Last revised: 28 Mar 2013

See all articles by Derek Oler

Derek Oler

Texas Tech University - Rawls College of Business

Mitchell Oler

University of Wyoming - Department of Accounting

Christopher J. Skousen

Utah State University - School of Accountancy

Jayson Talakai

Utah State University - School of Accountancy

Date Written: January 8, 2013

Abstract

Prior work has found high levels of concentration in the top academic accounting journals, leading some to suggest that these journals are dominated by a small set of elite schools. However, little evidence exists on changes in journal concentration over time, and evidence that does exist does not extend into recent years. We examine concentration trends in the top six accounting journals (AOS, JAE, JAR, RAST, CAR, and TAR) from 1960 to 2011. Our results show (1) an overall trend towards increasing article publications, (2) an overall trend towards decreasing concentration, (3) some evidence of increasing separation between journals based on the top schools each journal draws from (i.e., a top 20 school for one journal is becoming less likely to appear as a top 20 school for a different journal), and (4) an overall trend towards proportionally more non-US schools appearing in top journals. Our conclusions are similar whether we use authors’ affiliation school (where they worked at the time of publication) or degree-school (where they obtained their PhD). Our results ultimately suggest that opportunities for publication in top journals have improved for academic accounting researchers.

Keywords: Accounting Research, Journal Concentration

JEL Classification: M49

Suggested Citation

Oler, Derek and Oler, Mitchell and Skousen, Christopher J. and Talakai, Jayson, Has Concentration in the Top Six Accounting Journals Changed Over Time? (January 8, 2013). CAAA Annual Conference 2013. Available at SSRN: https://ssrn.com/abstract=2131554 or http://dx.doi.org/10.2139/ssrn.2131554

Derek Oler (Contact Author)

Texas Tech University - Rawls College of Business ( email )

P.O. Box 42101
Lubbock, TX 79409
United States
806-834-2354 (Phone)
806-742-3182 (Fax)

Mitchell Oler

University of Wyoming - Department of Accounting ( email )

United States

Christopher J. Skousen

Utah State University - School of Accountancy ( email )

College of Business
Logan, UT 84322-3540
United States

Jayson Talakai

Utah State University - School of Accountancy

College of Business
Logan, UT 84322-3540
United States

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