An Analysis of International Accounting Research in U.S. Academic Accounting Journals, 1980 Through 1993

ACCOUNTING HORIZONS, Vol 10, No 1, March 1996

Posted: 3 Jul 1998

See all articles by Jenice J. Prather-Kinsey

Jenice J. Prather-Kinsey

University of Alabama at Birmingham

Norlin Rueschhoff

University of Notre Dame - Department of Accountancy

Abstract

This study analyzes the number and quality of international accounting research articles during the period 1980 through 1993 by using a multidimensional analysis of refereed, academic, U.S.-based accounting journals. International accounting academics are concerned about the number and quality of publication outlets for their research. As the publication outlets for international accounting research increase and the perceived status of these outlets improves, academics will more likely engage in international accounting research and publish results that will benefit the business and professional communities. A study of the trends in the number of articles, the research methods used, the international breadth of the research, the topics covered, and the extent of foreign authorship suggests that international accounting research has increased in quantity and quality. Results of the present study also imply the need for more studies addressing transnational business and international capital market issues.

JEL Classification: M41

Suggested Citation

Prather-Kinsey, Jenice J. and Rueschhoff, Norlin Gerhard, An Analysis of International Accounting Research in U.S. Academic Accounting Journals, 1980 Through 1993. ACCOUNTING HORIZONS, Vol 10, No 1, March 1996, Available at SSRN: https://ssrn.com/abstract=2592

Jenice J. Prather-Kinsey (Contact Author)

University of Alabama at Birmingham ( email )

Birmingham, AL 35294-4460
United States

Norlin Gerhard Rueschhoff

University of Notre Dame - Department of Accountancy ( email )

Notre Dame, IN 46556-0399
United States
219-631-6280 (Phone)
219-631-5255 (Fax)

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