University of Cincinnati Lindner College of Business

A Review and Analysis of Advances in International Accounting research
Robert Larson

Status: Published
Year: 2018
Publication Name: Journal of International Accounting, Auditing, and Taxation, Special Issue with Guest Editor
Volume: 30


During its thirty-year tenure (1987 through 2016), Advances in International Accounting (AIIA) helped pioneer the field of international accounting research and remained a viable publishing outlet. This article analyzes the 411 papers published during the Journal's lifespan in terms of topics, country studies, methodology, authorship, and authorship models. In addition, contributions to international accounting research are highlighted through the use of citation analysis. The results show that AIIA published articles in a wide array of topics and methodologies, and note many changes between articles published in this century when compared with those published in the last century. AIIA authors were from 54 different countries. Major changes in authorship included US authors dropping from 58% to 37%, and an increase in authors from Australia, the UK, China, and continental European countries. While single authors used to write just over half of all papers, it shifted to around 80% of articles having multiple authors. Citation and other analysis finds that AIIA articles significantly contributed to the advance of international accounting research.

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Robert Larson
Robert Larson