Global ranking of accounting programmes and the elite effect in accounting research
We provide a global ranking of accounting research and examine the elite degree and elite affiliation effect. Based on 24 accounting journals during the period 1991–2005, the top 5 most productive countries in accounting research are in the following order: the USA, the UK, Australia, Canada and Hong Kong. We find a significant elite degree effect, indicating that authors who graduated from elite accounting programmes have a disproportionate share of publications in top-notch journals. The same conclusion is also supported by the elite affiliation effect in which leading accounting journals have higher concentration of authors who are affiliated with elite institutions.
Document Type: Research Article
Affiliations: 1: Department of Finance, Western Kentucky University, Bowling Green, 42101, USA 2: Department of Economics and Finance, University of Dayton, Dayton, 45469-2251, USA 3: School of Accounting and Finance, Hong Kong Polytechnic University, Kowloon, Hong Kong
Publication date: 2007-06-01