Accounting Institution Citation-Based Research Rankings by Topical Area and Methodology

45 Pages Posted: 7 Dec 2014 Last revised: 9 Sep 2015

Noah Myers

Brigham Young University

Neal M. Snow

Lehigh University

Scott L. Summers

Brigham Young University - School of Accountancy

David A. Wood

Brigham Young University - School of Accountancy

Date Written: September 8, 2015

Abstract

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

Myers, Noah and Snow, Neal M. and Summers, Scott L. and Wood, David A., Accounting Institution Citation-Based Research Rankings by Topical Area and Methodology (September 8, 2015). Available at SSRN: https://ssrn.com/abstract=2534595 or http://dx.doi.org/10.2139/ssrn.2534595

Noah Myers

Brigham Young University ( email )

Provo, UT 84602
United States

Neal M Snow

Lehigh University ( email )

621 Taylor St
RBC 449
Bethlehem, PA 18015
United States

Scott L. Summers

Brigham Young University - School of Accountancy ( email )

516 TNRB
Provo, UT 84602
United States
801-422-9790 (Phone)
801-422-0621 (Fax)

David A. Wood (Contact Author)

Brigham Young University - School of Accountancy ( email )

518 TNRB
Brigham Young University
Provo, UT 84602
United States
801-422-8642 (Phone)
801-422-0621 (Fax)

HOME PAGE: http://marriottschool.byu.edu/employee/employee.cfm?emp=daw44

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