International Variations in Perceptions of Accounting Journals.
扩展了Howard和Nikolai（1983）对美国会计期刊质量的认知调查，纳入英国、澳大利亚和新西兰的受访者，发现三国教师认知高度相关，且与美国早期研究结果总体一致，但少数期刊排名差异显著。
Abstract ABSTRACT: The study on perceptions of quality of accounting journals by Howard and Nikolai [1983] is extended to include respondents from the U.K., Australia, and New Zealand. There are highly significant correlations between the perceptions of faculty in these three countries. There is also a high correlation with the earlier U.S. study, though the ranking of a few journals is markedly different.