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

Abstract

Research inaccounting indicates that accounting faculty publish less in their elitejournals than marketing, management, and finance faculty publish in theirrespective elite journals (Swanson, 2004). This paper investigates co-authorshipratios for twelve premier non-U.S. edited accounting and finance journals overthe fifteen year period from 1995 to 2009. Our results suggest that for the years considered, the aggregate co-authorshipratio for non-U.S. premier accounting journals has increased significantly.Also our findings indicate that the financial accounting specialization has thehighest level of co-authorship. Additionally, the co-authorship ratio for Top25 non-U.S. universities is not significantly different than that of lowerranked non-U.S. academic institutions. We also observe that co-authorship among non-U.S. researchers is lowerthan that of U.S. researchers. The findings of this study indicate that trendsof increasing co-authorship among non-U.S. premier accounting journals areconsistent with those of U.S. premier accounting journals.