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A review and analysis of Advances in International Accounting research

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  • Kenny, Sara York
  • Larson, Robert K.

Abstract

During its thirty-year tenure (1987 through 2016), Advances in International Accounting (AIIA) helped pioneer the field of international accounting research and remained a viable publishing outlet. This article analyzes the 411 papers published during the Journal’s lifespan in terms of topics, country studies, methodology, authorship, and authorship models. In addition, contributions to international accounting research are highlighted through the use of citation analysis. The results show that AIIA published articles in a wide array of topics and methodologies, and note many changes between articles published in this century when compared with those published in the last century. AIIA authors were from 54 different countries. Major changes in authorship included US authors dropping from 58% to 37%, and an increase in authors from Australia, the UK, China, and continental European countries. While single authors used to write just over half of all papers, it shifted to around 80% of articles having multiple authors. Citation and other analysis finds that AIIA articles significantly contributed to the advance of international accounting research.

Suggested Citation

  • Kenny, Sara York & Larson, Robert K., 2018. "A review and analysis of Advances in International Accounting research," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 117-126.
    • Handle: RePEc:eee:jiaata:v:30:y:2018:i:c:p:117-126
    DOI: 10.1016/j.intaccaudtax.2018.03.001
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    References listed on IDEAS

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    1. Larson, Robert K. & Sale, J. Timothy, 2016. "Advances in international accounting: A retrospective commentary," Advances in accounting, Elsevier, vol. 35(C), pages 216-220.
    2. Dykxhoorn, Hans J. & Sinning, Kathleen E., 2010. "A review and analysis of international accounting research in JIAAT: 2002–2010," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 19(2), pages 137-153.
    3. Rosenstreich, Daniela & Wooliscroft, Ben, 2009. "Measuring the impact of accounting journals using Google Scholar and the g-index," The British Accounting Review, Elsevier, vol. 41(4), pages 227-239.
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    1. Haapamäki, Elina & Sihvonen, Jukka, 2019. "Research on International Standards on Auditing: Literature synthesis and opportunities for future research," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 35(C), pages 37-56.

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