Cooperation for Publication? An Analysis of Co-authorship Patterns in Leading Accounting Journals
基于7105篇论文分析会计学界的国际合作模式，发现亚洲学者更倾向国际合作，但合作与论文引用影响力无正相关，且合著比例越高个人产出反而越低。
This paper examines patterns, antecedents, and effects of (international) cooperation in accounting academia based on 7105 papers published in 15 leading accounting journals. In particular, we investigate the dissemination of different forms of cooperation, identify author characteristics that are related to the propensity of cooperation and analyze whether cooperation is associated with research performance (in terms of research impact and output). We find that scholars from Asian countries tend to be more heavily involved in international cooperation than researchers from most European countries and the USA. A Ph.D. from a leading school, a scholar's previous publication experience and a past appointment as editor or editorial board member are positively associated with the propensity for cooperation, while a researcher's current affiliation has only limited impact. Surprisingly, our findings show that cooperation is not related to a greater research impact as measured by citation numbers per paper. Finally, we find a significant negative relationship between a scholar's share of co-authored papers and his or her research output in leading accounting journals as measured by the weighted numbers of papers per author.