What are the most common topics in recent accounting research?

In the last 30 days, the most frequent OpenAlex keywords in papers from the tracked accounting journals were “corporate governance” (10), “Chinese listed companies” (5), “management control” (4), “audit fees” (3) and “corporate sustainability” (3).

Which universities and institutions publish the most accounting research?

In the last 30 days, the institutions with the most papers in the tracked accounting journals were Bowling Green State University (2), Tianjin University (2), Elon University (2), University of St.Gallen (2) and Manouba University (2).

Which countries publish the most accounting research?

Counting papers with at least one author at an institution in the country, the leaders over the last 30 days were United States (17), China (15), Australia (8), Canada (4) and United Kingdom (4).

Which equations and models do recent accounting research papers use most?

Counting papers that mention them by name in the title, abstract, keywords or full text, the most frequent in the tracked accounting journals over the last 30 days were Instrumental variables (two-stage least squares) (6), Difference-in-differences (5), Ordinary least squares (OLS) (4), Structural equation modeling (SEM) (3) and Mediation model (indirect effect) (2).

What data do recent accounting research papers use?

Counting papers that mention a dataset by name, the kinds of data used most over the last 30 days were Bank regulatory data (2), Company financial statements (2), Financial data platforms (2), Asset pricing factor data (1) and Corporate filings and text (1); the most-mentioned datasets were Amadeus (Bureau van Dijk) (1), Audit Analytics (1), Bloomberg (1), Call Reports (1) and Compustat (1).

How current is this data?

It is rebuilt from OpenAlex 4 times a day (00:00, 06:00, 12:00, 18:00, UTC+09:00); the last update was 2026-10-26 11:39 UTC+09:00. OpenAlex usually indexes new papers within a few days of publication.

Accounting research rankings

Papers in the 16 tracked accounting journals, window 2026-09-27 – 2026-10-26 (30 days). Keywords, institutions, web domains and countries are ranked by paper count. Also as Markdown.

58Papers (30 days)

7Papers (last 7 days)

16Journals

126Institutions

27Countries

123Web domains

Key findings

In the last 30 days (2026-09-27 to 2026-10-26), 58 papers were published in the 16 tracked accounting journals (as indexed by OpenAlex).
The most frequent keywords were “corporate governance” (10), “Chinese listed companies” (5) and “management control” (4).
The institutions with the most papers were Bowling Green State University (2), Tianjin University (2) and Elon University (2).
United States was involved in 29% of the papers (17), followed by China (15) and Australia (8).
Among institution web domains, .edu appeared on 29% of the papers.
The most-mentioned equations and models were Instrumental variables (two-stage least squares) (6), Difference-in-differences (5) and Ordinary least squares (OLS) (4).
The most-mentioned kinds of data were Bank regulatory data (2), Company financial statements (2) and Financial data platforms (2); the most-mentioned datasets were Amadeus (Bureau van Dijk) (1), Audit Analytics (1) and Bloomberg (1).

Papers per day

2026-09-272026-10-26

Show the numbers

Papers per publication date
Date	Papers
2026-09-27	1
2026-09-28	2
2026-09-29	1
2026-09-30	4
2026-10-01	19
2026-10-02	0
2026-10-03	2
2026-10-04	0
2026-10-05	1
2026-10-06	1
2026-10-07	2
2026-10-08	0
2026-10-09	1
2026-10-10	2
2026-10-11	0
2026-10-12	3
2026-10-13	3
2026-10-14	0
2026-10-15	2
2026-10-16	3
2026-10-17	2
2026-10-18	0
2026-10-19	2
2026-10-20	1
2026-10-21	1
2026-10-22	1
2026-10-23	3
2026-10-24	1
2026-10-25	0
2026-10-26	0

Growing over the year Trends →

Papers in Jul 2026–Sep 2026 beyond what the keyword's share in Oct 2025–Jun 2026 predicts
Keyword	Papers Jul 2026–Sep 2026	vs. earlier share
accounting education	10	+4
moderating effect	8	+4
information transparency	5	+4
corporate disclosure	7	+4
ESG performance	7	+3

Top research keywords

Top 20 · 2026-09-27 – 2026-10-26 (30 days)
#	Keyword	Papers	Last 7 days
1	corporate governance	10	2
2	Chinese listed companies	5	0
3	management control	4	1
4	audit fees	3	0
4	corporate sustainability	3	0
4	financial reporting quality	3	1
4	information asymmetry	3	1
4	management accounting	3	0
9	ESG performance	2	0
9	IFRS	2	1
9	Indian listed companies	2	1
9	accounting education	2	0
9	accounting standards	2	0
9	analyst reports	2	0
9	asymmetric cost behavior	2	0
9	audit risk	2	0
9	earnings management	2	1
9	executive compensation	2	0
9	financial constraints	2	1
9	financial stability	2	0

Top universities and research institutions

Top 20 · 2026-09-27 – 2026-10-26 (30 days)
#	Institution	Papers	Last 7 days
1	Bowling Green State University	2	0
1	Tianjin University	2	0
1	Elon University	2	0
1	University of St.Gallen	2	0
1	Manouba University	2	1
6	Vienna University of Economics and Business	1	0
6	Rutgers, The State University of New Jersey	1	0
6	University of Bergamo	1	0
6	University of East Anglia	1	0
6	Macau University of Science and Technology	1	0
6	Creighton University	1	0
6	Tulane University	1	0
6	University of Jordan	1	0
6	University of Hawaiʻi at Mānoa	1	0
6	Northern Border University	1	1
6	Weber State University	1	0
6	University of Verona	1	0
6	Universidad Complutense de Madrid	1	0
6	Johannes Kepler University of Linz	1	0
6	University of Nebraska at Omaha	1	0

Top institution web domains

Top 20 · 2026-09-27 – 2026-10-26 (30 days)
#	Web domain	Papers	Last 7 days
1	bgsu.edu	2	0
1	elon.edu	2	0
1	rnu.tn	2	1
1	tju.edu.cn	2	0
1	unisg.ch	2	0
6	adelphi.edu	1	0
6	alfredhealth.org.au	1	0
6	ankara.edu.tr	1	0
6	bentley.edu	1	0
6	bit.edu.cn	1	0
6	bits-pilani.ac.in	1	0
6	calstate.edu	1	0
6	city.ac.uk	1	0
6	citystgeorges.ac.uk	1	0
6	collegeofidaho.edu	1	1
6	cqu.edu.cn	1	0
6	cqut.edu.cn	1	0
6	creighton.edu	1	0
6	csulb.edu	1	0
6	csus.edu	1	0

Top countries

Top 20 · 2026-09-27 – 2026-10-26 (30 days)
#	Country	Papers	Last 7 days
1	United States (US)	17	2
2	China (CN)	15	1
3	Australia (AU)	8	1
4	Canada (CA)	4	0
4	United Kingdom (GB)	4	0
4	India (IN)	4	1
7	Austria (AT)	2	0
7	Switzerland (CH)	2	0
7	Germany (DE)	2	0
7	Italy (IT)	2	0
7	New Zealand (NZ)	2	0
7	Saudi Arabia (SA)	2	1
7	Tunisia (TN)	2	1
7	Vietnam (VN)	2	0
15	Brazil (BR)	1	0
15	Spain (ES)	1	0
15	France (FR)	1	0
15	Indonesia (ID)	1	0
15	Jordan (JO)	1	0
15	South Korea (KR)	1	0

Research fields

Top 5 · 2026-09-27 – 2026-10-26 (30 days)
#	Field	Papers	Last 7 days
1	Business, Management and Accounting	48	7
2	Economics, Econometrics and Finance	5	0
3	Social Sciences	3	0
4	Decision Sciences	1	0
4	Psychology	1	0

Papers per journal

Top 16 · 2026-09-27 – 2026-10-26 (30 days)
#	Journal	Papers	Last 7 days
1	The British Accounting Review	10	0
2	International Journal of Disclosure and Governance	9	3
2	Journal of Contemporary Accounting & Economics	9	0
4	Journal of Accounting and Economics	6	0
5	Journal of Accounting and Public Policy	5	1
5	Journal of Accounting Education	5	2
7	Accounting Organizations and Society	3	0
7	Journal of Management Control	3	1
9	International Journal of Accounting Information Systems	2	0
9	Journal of Management & Governance	2	0
11	Advances in Accounting	1	0
11	Critical Perspectives on Accounting	1	0
11	Journal of International Accounting Auditing and Taxation	1	0
11	Review of Accounting Studies	1	0
15	China Journal of Accounting Research	0	0
15	Management Accounting Research	0	0

Most-used equations and models

Top 10 · 2026-09-27 – 2026-10-26 (30 days)
#	Equation or model	Formula	Papers
1	Instrumental variables (two-stage least squares)	$\hat\beta_{\mathrm{2SLS}} = (X^\top P_Z X)^{-1} X^\top P_Z\, y,\quad P_Z = Z (Z^\top Z)^{-1} Z^\top$	6
2	Difference-in-differences	$Y_{it} = \alpha_i + \lambda_t + \delta\,(\mathit{Treat}_i \times \mathit{Post}_t) + \varepsilon_{it}$	5
3	Ordinary least squares (OLS)	$\hat\beta = (X^\top X)^{-1} X^\top y$	4
4	Structural equation modeling (SEM)	$\eta = B\eta + \Gamma\xi + \zeta,\quad y = \Lambda_y\,\eta + \varepsilon$	3
5	Mediation model (indirect effect)	$M = \alpha_0 + a X + e_1,\quad Y = \beta_0 + c' X + b M + e_2,\quad \text{indirect effect} = a\,b$	2
5	Probit model	$\Pr(y = 1 \mid x) = \Phi(x^\top\beta)$	2
5	Propensity score matching	$e(x) = \Pr(D = 1 \mid X = x)$	2
5	Quantile regression	$\hat\beta_\tau = \operatorname*{arg\,min}_{\beta} \sum_{i} \rho_\tau(y_i - x_i^\top\beta),\quad \rho_\tau(u) = u\,(\tau - \mathbf{1}\{u < 0\})$	2
9	ARIMA	$\phi(L)\,(1 - L)^{d}\, y_t = \theta(L)\,\varepsilon_t$	1
9	Cox proportional hazards model	$h(t \mid x) = h_0(t)\,\exp(x^\top\beta)$	1

Most-used data

Top 10 · 2026-09-27 – 2026-10-26 (30 days)
#	Data category	Most-mentioned datasets	Papers
1	Bank regulatory data	Call Reports (1), FR Y-9C (1), Credit registers (e.g. AnaCredit) (1)	2
1	Company financial statements	Compustat (1), Amadeus (Bureau van Dijk) (1)	2
1	Financial data platforms	Refinitiv Datastream (1), Bloomberg (1)	2
4	Asset pricing factor data	Hou-Xue-Zhang q-factors (1)	1
4	Corporate filings and text	Earnings call transcripts (1)	1
4	Corporate governance and executive data	Audit Analytics (1)	1
4	ESG and sustainability ratings	MSCI ESG / KLD (1)	1
4	Macroeconomic and development indicators	World Development Indicators (World Bank) (1)	1
4	Real estate and housing data	S&P CoreLogic Case-Shiller (1)	1
4	Stock market indices	S&P 500 (1)	1

Latest accounting papers

Latest accounting papers
Date	Title	Journal	Authors	Affiliations
2026-10-24	Digital competency, data science literacy, and fraud detection skills among generation Z accountants: Evidence from Peru	Journal of Accounting Education	Jorge Miguel Chávez-Díaz, Elsa Esther Choy Zevallos, Lázaro Miguel Ángel Cotrina Reyes et al.
2026-10-23	Accounting on the spectrum: a framework for inclusive accounting education	Journal of Accounting Education	Matthew J. Sargent, Andrew I. Ellestad, Bradley Gene Winton	University of Southern Mississippi; College of Idaho
2026-10-23	From mandate to message: how CSR spending enhances financial disclosure readability	International Journal of Disclosure and Governance	Somya Arora, Tulika Sharma	Flame University; Indian Institute of Management Tiruchirappalli
2026-10-23	Bilingual framing of data privacy disclosure: evidence from Saudi listed companies	International Journal of Disclosure and Governance	Ola Mohammed Alghasham	Northern Border University
2026-10-22	The integration between Sustainability Management Systems (SMS) and Sustainability Management Accounting Controls (SMCS): a review of contemporary literature and implications for future research	Journal of Management Control	Udani Chathurika Edirisinghe, Mohammad Alamgir Hossain, Manzurul Alam	Sabaragamuwa University of Sri Lanka; Murdoch University
2026-10-21	Impact of international financial reporting standards (IFRS) on financial reporting quality: a bibliometric analysis	International Journal of Disclosure and Governance	Mouna Baccouri, Nemer Badwan	Manouba University; Palestine Technical University - Kadoorie
2026-10-20	The dark side of adopting more stringent fair disclosure in a relational economy: evidence from site visits in China	Journal of Accounting and Public Policy	Jeff Zeyun Chen, Zengquan Li, Liangyu Zhao	Texas Christian University; Shanghai University of Finance and Economics; Wuhan University
2026-10-19	Debt enforcement and cash dividend policy: Chinese evidence from the establishment of specialized bankruptcy courts	Journal of Contemporary Accounting & Economics	Yueying Yuan, Yue Li, Yuxiang Zhong	Huazhong University of Science and Technology; University of Science and Technology Beijing
2026-10-19	Organizational centralization of accounting functions and forward-looking disclosure quality: evidence from financial shared service centers	Journal of Accounting and Public Policy	Jinsong Liu, Qianwei Ying, Mengrui Han	Sichuan University; Science and Technology Department of Sichuan Province; Nanjing University of Finance and Economics
2026-10-17	The implications of student personality types for excellent teaching in accounting higher education: A systematic literature review	Journal of Accounting Education	Permata Ayu Widyasari, Mariela Carvajal, Muhammad Tahir Suleman	University of Surabaya; University of Otago; King Fahd University of Petroleum and Minerals
2026-10-17	Combining management control practices for organizational learning: A situational strength perspective	Accounting Organizations and Society	Flavia Schmid, Frank H. M. Verbeeten, Klaus Möller	University of St.Gallen; University of Applied Sciences St. Gallen; University of Applied Sciences Utrecht; …
2026-10-16	Audit committee adoption after regulatory re-specification: operating-asset reporting exposure and board conversion capability	International Journal of Disclosure and Governance	Nguyen Hoang Phi Nam	Ho Chi Minh City Open University
2026-10-16	Critical accountants in the face of ecological crises: towards a more-than-human critical resilience	Critical Perspectives on Accounting	Diane‐Laure Arjaliès	Western University; Ivey Business School
2026-10-16	Population aging and corporate asymmetric cost behavior: The roles of labor shortage and automation	Journal of Contemporary Accounting & Economics	Xiaofeng Quan, Chenhao Guo, Qingbo Yuan et al.	Soochow University; Macau University of Science and Technology; Capital University of Economics and Business; …
2026-10-15	Geographic proximity of investors and firms' ESG performance: Evidence on local retail and institutional investors	Advances in Accounting	Chengfeng Du, Huiqi Gan, Khondkar Karim	University of Massachusetts Lowell

Questions this page answers

What are the most common topics in recent accounting research?: In the last 30 days, the most frequent OpenAlex keywords in papers from the tracked accounting journals were “corporate governance” (10), “Chinese listed companies” (5), “management control” (4), “audit fees” (3) and “corporate sustainability” (3).
Which universities and institutions publish the most accounting research?: In the last 30 days, the institutions with the most papers in the tracked accounting journals were Bowling Green State University (2), Tianjin University (2), Elon University (2), University of St.Gallen (2) and Manouba University (2).
Which countries publish the most accounting research?: Counting papers with at least one author at an institution in the country, the leaders over the last 30 days were United States (17), China (15), Australia (8), Canada (4) and United Kingdom (4).
Which equations and models do recent accounting research papers use most?: Counting papers that mention them by name in the title, abstract, keywords or full text, the most frequent in the tracked accounting journals over the last 30 days were Instrumental variables (two-stage least squares) (6), Difference-in-differences (5), Ordinary least squares (OLS) (4), Structural equation modeling (SEM) (3) and Mediation model (indirect effect) (2).
What data do recent accounting research papers use?: Counting papers that mention a dataset by name, the kinds of data used most over the last 30 days were Bank regulatory data (2), Company financial statements (2), Financial data platforms (2), Asset pricing factor data (1) and Corporate filings and text (1); the most-mentioned datasets were Amadeus (Bureau van Dijk) (1), Audit Analytics (1), Bloomberg (1), Call Reports (1) and Compustat (1).
How current is this data?: It is rebuilt from OpenAlex 4 times a day (00:00, 06:00, 12:00, 18:00, UTC+09:00); the last update was 2026-10-26 11:39 UTC+09:00. OpenAlex usually indexes new papers within a few days of publication.