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Systematic bias in citing practices: evidence from accounting journal additions to the FT list

Karel Hrazdil (karel_hrazdil@sfu.ca), Jeong-Bon Kim (jeong_bon_kim@sfu.ca) and Frederick H. Willeboordse (frederick_willeboordse@sfu.ca)
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Karel Hrazdil: Simon Fraser University
Jeong-Bon Kim: Simon Fraser University
Frederick H. Willeboordse: Simon Fraser University

Scientometrics, 2024, vol. 129, issue 11, No 19, 6947-6973

Abstract: Abstract We employ two changes to the research journal list produced by the Financial Times (FT) in 2010 to investigate whether citing practices in two premier accounting journals (Contemporary Accounting Research—CAR and Review of Accounting Studies—RAS) are influenced by strategic considerations. We are the first to document significant strategic citing behavior among accounting journals. Using the difference-in-difference (DiD) research design, where we account for citation practices across various groups of accounting journals, we find that while CAR and RAS papers garnered increased citations from both FT and non-FT accounting journals in the period following their addition to the FT list, self-referencing by these journals increased significantly more during the same period, compared to other benchmark journals. Our results suggest that the referencing of articles in CAR and RAS is systematically affected by strategic considerations, potentially impeding scientific progress.

Keywords: Article influence; Citation; Ethics; Information use; Research; Science; Strategic behavior (search for similar items in EconPapers)
JEL-codes: G34 H41 I23 J24 M14 O31 (search for similar items in EconPapers)
Date: 2024
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DOI: 10.1007/s11192-024-05168-z

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