A Descriptive Analysis of Authorship in the Accounting Review.
分析了《会计评论》近期作者的毕业院校和任职机构，发现毕业院校的集中度高于任职机构，且某些院校长期主导，暗示存在影响会计研究的制度因素。
Abstract ABSTRACT: This paper provides a description of recent authorship in The Accounting Review (TAR) in terms of authors' schools of affiliation and degree. The analysis is confined to American universities. Comparisons with similar studies in economics and finance, with previous studies of accounting journals, and with the Journal of Accounting Research (JAR) result in the following conclusions: 1) concentration of authorship in TAR is greater for degree school than school of affiliation, which is consistent with the experience in other disciplines; 2) the concentration by certain degree schools is persistent over time; and 3) certain degree schools have been dominant in both TAR and JAR through time. The general conclusion is that there is some evidence suggesting an institutional element that influences the accounting research published in TAR. Additional research projects are suggested which might answer why this institutional element is present and whether it contributes to the perceived decline in the epistemic quality of TAR.