Relevance of Accounting Research (ROAR) Scores: Ratings of Titles and Abstracts by Accounting Professionals
通过让会计专业人士阅读并评价2016至2018年12本顶级会计期刊所有文章的标题和摘要，创建了会计研究相关性（ROAR）评分，用于识别对实务更相关的文章、作者、期刊和主题。
SYNOPSIS The relevance of academic accounting research to practice has been frequently discussed in the accounting academy, yet very little data has been put forth in these discussions. We create Relevance of Accounting Research (ROAR) scores by asking accounting professionals to read and evaluate the titles and abstracts of every article published in 12 leading accounting journals for the years 2016 to 2018, inclusive. These scores allow for an evidence-based evaluation and discussion of how academic accounting research is perceived by accounting professionals. The scores also allow us to identify the articles, authors, journals, and accounting topic areas that are perceived to be more relevant to accounting practice. By continuing to produce these scores in perpetuity, we expect this data to help academics and professionals better identify and utilize research relevant to the accounting profession.