Attitude Measurement and Perceptions of Accounting Faculty Publication Outlets .
使用量级估计法建立会计教师发表期刊的质量排名，发现审计、财务、管理、税务等专业领域以及不同职称、不同学位授予机构的教师对期刊排名存在显著差异。
Abstract ABSTRACT: Magnitude-estimation procedures are used to establish a ratio-scale "quality" ranking of journals in which accounting faculty typically publish. The Journal of Accounting Research and The Accounting Review are the highest-ranked journals. Significant differences were found in the journal rankings across the specialty areas of auditing, financial, managerial, and tax. Substantial differences are observable in comparisons of rankings of (1) faculty at doctoral-granting institutions versus faculty at institutions granting only master's or bachelor's degrees, and (2) assistant professors versus full professors. In comparison to an earlier ranking, the two top journals are identical but several new and accounting-related journals are included in the current ranking.