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Accounting Research in Abacus , A&F , AAR , and AJM from 2008–2015: A Review and Research Agenda
Author(s) -
Linnenluecke Martina K.,
Birt Jacqueline,
Chen Xiaoyan,
Ling Xin,
Smith Tom
Publication year - 2017
Publication title -
abacus
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.632
H-Index - 45
eISSN - 1467-6281
pISSN - 0001-3072
DOI - 10.1111/abac.12107
Subject(s) - accounting , accounting research , citation , audit , corporate governance , earnings , business , earnings management , citation analysis , political science , finance , law
This paper uses bibliographic mapping techniques to map the research conversation in four Pacific Basin accounting journals listed on the Social Sciences Citation Index ( Abacus , Accounting and Finance , Australian Accounting Review , and the Australian Journal of Management ). We identify the main research streams in these journals as Accounting Standards, Environmental Accounting, Earnings Management, Disclosure, Conservatism, Auditing, Impairment, Cost of Capital, and Corporate Governance. We critically review each research stream, identify emerging research trends, and suggest an agenda for future research on accounting in the Pacific Basin.