Abstract:
We use a threshold citation approach to measure the influence of articles, journals, institutions and researchers in accounting research. The "Journal of Accounting Research", the "Journal of Accounting and Economics" and" Accounting Review" are the 3 most influential journals in accounting research. The 3 most influential institutions in accounting research are the University of Chicago, the University of Pennsylvania and the University of Michigan, while the 3 most frequently cited authors in accounting research are Richard G. Sloan, Robert E. Verrecchia and Paul M. Healy. Copyright (c) The Authors. Journal compilation (c) 2009 AFAANZ.