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

Kam C. Chan, Carl R. Chen and Louis T. W. Cheng

Accounting and Finance, 2007, vol. 47, issue 2, pages 187-220

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. Copyright (c) The Authors
Journal compilation (c) 2007 AFAANZ.

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