An Assessment Of Patterns Of Coauthorship For Academic Accountants Within Premier Journals Edited Outside The U.S.: Evidence From 1995 - 2009

摘要

Research in accounting indicates that accounting faculty publish less in their elite journals than marketing, management, and finance faculty publish in their respective elite journals (Swanson, 2004). This paper investigates co-authorship ratios for twelve premier non-U.S. edited accounting and finance journals over the fifteen year period from 1995 to 2009. Our results suggest that for the years considered, the aggregate co-authorship ratio for non-U.S. premier accounting journals has increased significantly. Also our findings indicate that the financial accounting specialization has the highest level of co-authorship. Additionally, the co-authorship ratio for Top 25 non-U.S. universities is not significantly different than that of lower ranked non-U.S. academic institutions. We also observe that co-authorship among non-U.S. researchers is lower than that of U.S. researchers. The findings of this study indicate that trends of increasing co-authorship among non-U.S. premier accounting journals are consistent with those of U.S. premier accounting journals.