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
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: Suggested Citation