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Abstract We use a threshold citation approach to measure the influence of articles, journals, institutions and researchers in accounting research. The Journal of Accounting Research, the Journal of Accounting and Economics and Accounting Review are the 3 most influential journals in accounting research. The 3 most influential institutions in accounting research are the University of Chicago, the University of Pennsylvania and the University of Michigan, while the 3 most frequently cited authors in accounting research are Richard G. Sloan, Robert E. Verrecchia and Paul M. Healy.
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Stored only when both papers are in the corpus — 78 citations exist upstream.
Papers that cite the same references — the relational fallback while embeddings are still backfilling.
Imported from OpenAlex (CC0) — nothing here is generated.