Evaluations of Accounting Journal and Department Quality.
指出以往期刊排名研究中的可疑假设,提供可用于区分会计院系的期刊质量评估。
Abstract ABSTRACT: Over the past few years, several articles appearing in The Accounting Review have dealt with ranking journals based on "perceived quality" and accounting departments based on publications in "leading" journals. This paper identifies some questionable assumptions underlying earlier studies and provides journal quality evaluations which may be used in discriminating among accounting departments.