Accounting Institution Citation-Based Research Rankings by Topical Area and Methodology
45 Pages Posted: 7 Dec 2014 Last revised: 9 Sep 2015
Date Written: September 8, 2015
This study creates citation-based rankings for accounting institutions by topical areas (AIS, audit, financial, managerial, tax, and other) and methodologies (archival, analytical, experimental, and other) extending prior count-based ranking studies that disaggregate rankings by topic and methodology. We report separate rankings for different year windows (previous 6 years, 12 years, and since 1990) and only give institutions credit for authors who currently work for the institution. We show that disaggregated citation-based rankings are important as the correlations for some topic areas and methodologies with an overall ranking are modest. We also show that the correlation for citation-based and count-based rankings can differ significantly in some situations suggesting the importance of considering both types of rankings in decision making.
Keywords: Accounting Research Rankings, Accounting Research Topical Areas, Accounting Research Methodologies, Citations
JEL Classification: M4, M40, M49
Suggested Citation: Suggested Citation