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Global ranking of accounting programmes and the elite effect in accounting research

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Abstract

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.
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Keywords: Accounting research; Elite effect; G00; Institutional ranking; J40; J62

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

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