Academic journals are peer-reviewed periodicals that publish research papers.[1] A variety of academic journals publish accounting and auditing research.[2]
Publishing in leading accounting journals affects many aspects of an accounting researcher's career, including reputation, salary, and promotion. Empirical studies suggest that publishing in leading accounting journals tends to be more difficult than in other business disciplines.[3] In some universities, the number of articles a faculty member publishes in top journals is the key measure of his or her research performance.[4] Publishing research in a top journal is generally seen as a significant achievement that demonstrates that the research was recognized by the authors' peers as having significant impact. Additionally, articles in leading accounting journals influence subsequent research, and are often used in training accounting PhD students.[5]
Various methods have been used to determine the leading accounting journals, including surveys of faculty members, and methods based on the number of times the journals' articles were cited. In the 1960s, Eugene Garfield invented the impact factor, a tool for ranking and evaluating journals. A journal's impact factor for a given year is the average number of citations per article published in the preceding two years.[6] Recent studies on accounting research and on doctoral programs in accounting considered the six leading accounting journals to be Accounting, Organizations and Society, The Accounting Review, Contemporary Accounting Research, the Journal of Accounting and Economics, the Journal of Accounting Research and the Review of Accounting Studies.[7] [8] [9]
| Journal[10] | ISSN | 2017 SJR | Publisher | Editor(s)-in-chief | |
|---|---|---|---|---|---|
| Abacus | 0.325 | Accounting Foundation, University of Sydney[11] | Stewart Jones, University of Sydney[12] | ||
| Accounting and Business Research | 0.97 | Taylor & Francis[13] | Vivien Beattie, Lancaster University | ||
| Accounting, Auditing & Accountability Journal | 2.187 | Emerald Group Publishing[14] | James Guthrie, Macquarie University Lee D Parker, RMIT University | ||
| Accounting Horizons | 0.72 | American Accounting Association[15] | Paul A. Griffin, University of California, Davis Arnold M. Wright, Northeastern University | ||
| Accounting, Organizations and Society | 1.771 | Elsevier[16] | Marcia Annisette, York University Mark E. Peecher, University of Illinois at Urbana–Champaign Keith Robson, HEC Paris[17] | ||
| The Accounting Review | 3.946 | American Accounting Association[18] | John Harry Evans III, University of Pittsburgh | ||
| Accounting & Finance | 0.384 | Accounting and Finance Association of Australia and New Zealand[19] | Steven Cahan, University of Auckland[20] | ||
| Asia-Pacific Journal of Accounting & Economics | 0.149 | City University of Hong Kong and National Taiwan University[21] | Yin-Wong Cheung, City University of Hong Kong Hong Hwang, National Taiwan University Jeong Bon Kim, City University of Hong Kong Shu-Hsing Li, National Taiwan University Suresh Radhakrishnan, University of Texas at Dallas | ||
| 1.71 | American Accounting Association[22] | Robert Knechel, University of Florida | |||
| Australian Accounting Review | 0.358 | CPA Australia[23] | Tyrone M. Carlin, University of Sydney | ||
| Australian Tax Forum | [24] | The Tax Institute[25] | Cynthia Coleman, University of Sydney[26] | ||
| Australian Tax Review | 0.358 | Thomson Reuters[27] | Chris Evans, University of New South Wales Michael Walpole, University of New South Wales | ||
| British Accounting Review | 0.986 | Elsevier[28] | Nathan Lael Joseph, Aston University Alan Lowe, Aston University | ||
| Behavioral Research in Accounting | 0.457 | American Accounting Association[29] | Steven Salterio, Queen's University | ||
| Contemporary Accounting Research | 2.604 | Canadian Academic Accounting Association[30] | Patricia C. O'Brien, University of Waterloo[31] | ||
| Critical Perspectives on Accounting | 1.773 | Elsevier[32] | Jane Andrew, University of Sydney Christine Cooper, University of Edinburgh Yves Gendron, Université Laval[33] | ||
| European Accounting Review | 0.902 | European Accounting Association[34] | Laurence van Lent, Tilburg University | ||
| International Journal of Accounting | 0.498 | Elsevier[35] | R. Abdel-Khalik, University of Illinois at Urbana-Champaign[36] | ||
| Journal of Accountancy | American Institute of Certified Public Accountants[37] | Kim Nilsen[38] | |||
| Journal of Accounting, Auditing & Finance | 0.321 | SAGE Publications[39] | Bharat Sarath, Rutgers University | ||
| Journal of Accounting and Economics | 6.875 | Elsevier[40] | R.L. Watts, Massachusetts Institute of Technology J. L. Zimmerman, University of Rochester R.W. Holthausen, University of Pennsylvania S.P. Kothari, Massachusetts Institute of Technology J. Core, Massachusetts Institute of Technology M. Hanlon, Massachusetts Institute of Technology W.R. Guay, University of Pennsylvania | ||
| Journal of Accounting Literature | 0.986 | Elsevier[41] | S. Asare, University of Florida W. R. Knechel, University of Florida | ||
| Journal of Accounting and Public Policy | 0.91 | Elsevier[42] | Lawrence A. Gordon, University of Maryland | ||
| Journal of Accounting Research | 6.957 | Accounting Research Center, University of Chicago Booth School of Business[43] | Philip G. Berger, University of ChicagoLuzi Hail, University of Pennsylvania Christian Leuz, University of Chicago Haresh Sapra, University of Chicago Douglas J. Skinner, University of Chicago Rodrigo Verdi, Massachusetts Institute of Technology Regina Wittenberg Moerman, University of Southern California[44] | ||
| Journal of the American Taxation Association | 1.227 | American Taxation Association[45] | John Phillips, University of Connecticut | ||
| Journal of Business Finance & Accounting | 0.91 | John Wiley & Sons[46] | Peter F. Pope, London School of Economics Andrew Stark, Manchester Business School Martin Walker, Manchester Business School | ||
| Journal of International Financial Management and Accounting | 0.466 | John Wiley & Sons[47] | Sidney Gray, University of Sydney Richard Levich, New York University | ||
| Journal of Management Accounting Research | 0.743 | American Accounting Association[48] | Ranjani Krishnan, Michigan State University | ||
| Journal of Taxation | 0.15 | Thomson Reuters[49] | Bob D. Scharin, Daniel T. Schibley[50] | ||
| Management Accounting Research | 1.426 | Elsevier[51] | R. Scapens, University of Manchester and University of Birmingham | ||
| National Tax Journal | 0.818 | National Tax Association[52] | William M. Gentry George R. Zodrow | ||
| Review of Accounting Studies | 2.757 | Springer Science+Business Media[53] | Patricia Dechow, University of Southern California | ||
| Review of Quantitative Finance and Accounting | 0.477 | Springer Science+Business Media[54] | Cheng-few Lee, Rutgers University | ||
| Tax Law Review | New York University School of Law[55] | Deborah H. Schenk, New York University[56] | |||
| The Tax Adviser | American Institute of Certified Public Accountants[57] | Alistair M. Nevius[58] |