TAILIEUCHUNG - The most influential journals in academic accounting

A flow is generically dened by an optional pattern (which denes which packets we will focus on) and an identier (val- ues for a set of specied header elds). We can also general- ize by allowing the identier to be a function of the header eld values (., using prexes instead of addresses based on a mapping using route tables). Flow denitions vary with applications: for example for a tra c matrix one could use a wildcard pattern and identiers dened by distinct source and destination network numbers. On the other hand, for identifying TCP denial of service attacks one could use a pattern that focuses on TCP packets and use. | ELSEVIER Available online at Accounting Organizations and Society Accounting Organizations and Society 31 2006 663-685 locate aos The most influential journals in academic accounting Sarah E. Bonner a James W. Hesford b Wim A. Van der Stede a S. Mark Young a a Leventhal School of Accounting Marshall School of Business University of Southern California Los Angeles CA 90089-0441 USA b Department of Finance Accounting and Real Estate Cornell University School of Hotel Administration Ithaca NY 14853 USA Abstract In this article we summarize the findings of articles that have ranked academic accounting journals as well as articles that provide other bases for considering journal quality. Results indicate that five journals Accounting Organizations and Society Contemporary Accounting Research Journal of Accounting and Economics Journal of Accounting Research and The Accounting Review rank consistently as the top journals in the field. However these five journals differ substantially as to the numbers of articles they publish overall as well as the proportions of articles that are related to the various specialty areas of accounting. Further the relative proportions of articles by area do not correspond to the numbers of individuals working in the specialty areas. Financial accounting articles appear in disproportionately high numbers for all journals except Accounting Organizations and Society whereas management accounting articles appear in disproportionately low numbers for all journals except Accounting Organizations and Society. In all journals systems and tax articles also appear to be disproportionately low vis-a-vis the numbers of individuals working in these areas. Auditing receives fairly even exposure across journals and vis-a-vis individuals in the area except in the Journal of Accounting and Economics. 2005 Published by Elsevier Ltd. Introduction Determining the most influential journals in any field .

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