IDEAS home Printed from https://ideas.repec.org/a/spr/scient/v122y2020i1d10.1007_s11192-019-03272-z.html
   My bibliography  Save this article

Stars in a small world: social networks in auditing research

Author

Listed:
  • Andreas Andrikopoulos

    (University of the Aegean)

  • Michael Bekiaris

    (University of the Aegean)

  • Konstantinos Kostaris

    (University of the Aegean)

Abstract

This paper investigates the structure of scientific collaboration in auditing research and its impact on the production of published research. To this end, we model networks of authors who published auditing research papers in 12 peer-reviewed accounting and auditing journals from 1997 to 2016. The collaboration network of auditing researchers has a right-skewed degree distribution, according to which there is a small number of authors that each have many coauthors. Moreover, we find that the network of auditing researchers has small-world characteristics that imply a more integrated connectivity among researchers. The small-world phenomenon is shaped by the network stars, i.e., authors who act as intermediaries among their large number of coauthors. We also discover that the star structure affects individual research productivity. The small-world results are robust when our sample is expanded to incorporate accounting research over the same 20-year period.

Suggested Citation

  • Andreas Andrikopoulos & Michael Bekiaris & Konstantinos Kostaris, 2020. "Stars in a small world: social networks in auditing research," Scientometrics, Springer;Akadémiai Kiadó, vol. 122(1), pages 625-643, January.
    • Handle: RePEc:spr:scient:v:122:y:2020:i:1:d:10.1007_s11192-019-03272-z
    DOI: 10.1007/s11192-019-03272-z
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/s11192-019-03272-z
    File Function: Abstract
    Download Restriction: Access to the full text of the articles in this series is restricted.
    File URL: https://libkey.io/10.1007/s11192-019-03272-z?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Wakefield, Robin, 2008. "Networks of accounting research: A citation-based structural and network analysis," The British Accounting Review, Elsevier, vol. 40(3), pages 228-244.
    2. Sanjeev Goyal & Marco J. van der Leij & José Luis Moraga-Gonzalez, 2006. "Economics: An Emerging Small World," Journal of Political Economy, University of Chicago Press, vol. 114(2), pages 403-432, April.
    3. Casanueva, Cristóbal & Larrinaga, Carlos, 2013. "The (uncertain) invisible college of Spanish accounting scholars," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 19-31.
    4. Sarah E. Bonner & James W. Hesford & Wim A. Van Der Stede & S. Mark Young, 2012. "The Social Structure of Communication in Major Accounting Research Journals," Contemporary Accounting Research, John Wiley & Sons, vol. 29(3), pages 869-909, September.
    5. Christian Lohmann & Marc Eulerich, 2017. "Publication trends and the network of publishing institutions in accounting: data on , 1926–2014," Accounting History Review, Taylor & Francis Journals, vol. 27(1), pages 1-25, January.
    6. Dirk Tunger & Marc Eulerich, 2018. "Bibliometric analysis of corporate governance research in German-speaking countries: applying bibliometrics to business research using a custom-made database," Scientometrics, Springer;Akadémiai Kiadó, vol. 117(3), pages 2041-2059, December.
    7. Andrikopoulos, Andreas & Kostaris, Konstantinos, 2017. "Collaboration networks in accounting research," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 28(C), pages 1-9.
    8. Cameron, A. Colin & Trivedi, Pravin K., 1990. "Regression-based tests for overdispersion in the Poisson model," Journal of Econometrics, Elsevier, vol. 46(3), pages 347-364, December.
    9. Derek De Solla Price, 1976. "A general theory of bibliometric and other cumulative advantage processes," Journal of the American Society for Information Science, Association for Information Science & Technology, vol. 27(5), pages 292-306, September.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Marian-Gabriel Hâncean & Matjaž Perc & Jürgen Lerner, 2021. "The coauthorship networks of the most productive European researchers," Scientometrics, Springer;Akadémiai Kiadó, vol. 126(1), pages 201-224, January.
    2. Dennis Essers & Francesco Grigoli & Evgenia Pugacheva, 2022. "Network effects and research collaborations: evidence from IMF Working Paper co-authorship," Scientometrics, Springer;Akadémiai Kiadó, vol. 127(12), pages 7169-7192, December.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Andrikopoulos, Andreas & Kostaris, Konstantinos, 2017. "Collaboration networks in accounting research," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 28(C), pages 1-9.
    2. Dellaportas, Steven & Xu, Lina & Yang, Zhiqiang, 2022. "The level of cross-disciplinarity in cross-disciplinary accounting research: analysis and suggestions for improvement," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).
    3. Andrikopoulos, Andreas & Trichas, Georgios, 2018. "Publication patterns and coauthorship in the Journal of Corporate Finance," Journal of Corporate Finance, Elsevier, vol. 51(C), pages 98-108.
    4. Pietro Battiston, 2014. "Citations are Forever: Modeling Constrained Network Formation," LEM Papers Series 2014/19, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
    5. Gray, Rob & Perks, Bob, 2018. "Reflections on some of the formative years of the British Accounting Review: Thoughts of ducklings and swans," The British Accounting Review, Elsevier, vol. 50(6), pages 580-587.
    6. Andrikopoulos, Andreas & Economou, Labriana, 2016. "Coauthorship and subauthorship patterns in financial economics," International Review of Financial Analysis, Elsevier, vol. 46(C), pages 12-19.
    7. Christian Lohmann & Marc Eulerich, 2017. "Publication trends and the network of publishing institutions in accounting: data on , 1926–2014," Accounting History Review, Taylor & Francis Journals, vol. 27(1), pages 1-25, January.
    8. Bettina Becker & Martin Theuringer, 2000. "Macroeconomic Determinants of Contingent Protection: The Case of the European Union," IWP Discussion Paper Series 02/2000, Institute for Economic Policy, Cologne, Germany.
    9. Luiz Paulo Fávero & Joseph F. Hair & Rafael de Freitas Souza & Matheus Albergaria & Talles V. Brugni, 2021. "Zero-Inflated Generalized Linear Mixed Models: A Better Way to Understand Data Relationships," Mathematics, MDPI, vol. 9(10), pages 1-28, May.
    10. Rui Baptista & Joana Mendonça, 2010. "Proximity to knowledge sources and the location of knowledge-based start-ups," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 45(1), pages 5-29, August.
    11. Boncinelli, Fabio & Bartolini, Fabio & Casini, Leonardo, 2018. "Structural factors of labour allocation for farm diversification activities," Land Use Policy, Elsevier, vol. 71(C), pages 204-212.
    12. Katharina Rath & Klaus Wohlrabe, 2016. "Recent trends in co-authorship in economics: evidence from RePEc," Applied Economics Letters, Taylor & Francis Journals, vol. 23(12), pages 897-902, August.
    13. Lorenzo Ductor & Sanjeev Goyal & Anja Prummer, 2018. "Gender & Collaboration," Working Papers 856, Queen Mary University of London, School of Economics and Finance.
    14. Steven F. Kreft & Nancy M. Epling, 2007. "Do border crossings contribute to underage motor‐vehicle fatalities? An analysis of Michigan border crossings," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 40(3), pages 765-781, August.
    15. Cilem Selin Hazir & Corinne Autant-Bernard, 2012. "Using Affiliation Networks to Study the Determinants of Multilateral Research Cooperation Some empirical evidence from EU Framework Programs in biotechnology," Working Papers 1212, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
    16. Greene, William, 2007. "Functional Form and Heterogeneity in Models for Count Data," Foundations and Trends(R) in Econometrics, now publishers, vol. 1(2), pages 113-218, August.
    17. Christopher J. W. Zorn, 1998. "An Analytic and Empirical Examination of Zero-Inflated and Hurdle Poisson Specifications," Sociological Methods & Research, , vol. 26(3), pages 368-400, February.
    18. Fenner, Trevor & Levene, Mark & Loizou, George, 2010. "Predicting the long tail of book sales: Unearthing the power-law exponent," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 389(12), pages 2416-2421.
    19. Carillo, Maria Rosaria & Papagni, Erasmo & Sapio, Alessandro, 2013. "Do collaborations enhance the high-quality output of scientific institutions? Evidence from the Italian Research Assessment Exercise," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 47(C), pages 25-36.
    20. Jim Millington, 2000. "Migration and Age: The Effect of Age on Sensitivity to Migration Stimuli," Regional Studies, Taylor & Francis Journals, vol. 34(6), pages 521-533.

    More about this item

    Keywords

    Auditing research; Scientometrics; Social network analysis; Research productivity;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Z00 - Other Special Topics - - General - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:scient:v:122:y:2020:i:1:d:10.1007_s11192-019-03272-z. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.