Citation-Based Benchmarks and Individual Accounting Faculty Research Rankings by Topical Area and Methodology

Abstract

ABSTRACT This paper provides citation rankings and benchmarking data for individual accounting researchers disaggregated by topic and methodological area and studies what factors increase citation totals. Based on Google Scholar data from 7,113 articles published in respected accounting journals, we find that citation totals differ significantly based on accounting topic area (accounting information systems, audit, financial, managerial, tax, other) and methodology (analytical, archival, experimental, other), suggesting the need to separately benchmark authors who publish in these groups. We also find that authors who have a broad collaboration network, graduated from a school that started a journal, are topic specialists, or publish with topic specialists have higher numbers of citations. Data Availability: Most of the data are available on the website discussed in Appendix A. For easier-to-use extracts of the data, contact the authors.