---
title: "Accounting research rankings and trends"
description: "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)."
url: https://scholar4ai.com/categories/accounting
markdown_url: https://scholar4ai.com/categories/accounting.md
license: CC BY-NC 4.0 (https://creativecommons.org/licenses/by-nc/4.0/)
share_text: "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)."
data_url: https://scholar4ai.com/data/rankings.json
updated: 2026-10-26T14:52:47+09:00
window: 2026-09-27 to 2026-10-26
source: OpenAlex (CC0)
---

# 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.

Latest monthly report: https://scholar4ai.com/reports/2026-09.md (all months: https://scholar4ai.com/reports.md)

- Papers (30 days): 58
- Papers (last 7 days): 7
- Journals: 16
- Institutions: 126
- Countries: 27
- Web domains: 123

## 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

*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 lately (Jul 2026–Sep 2026 vs Oct 2023–Jun 2026)

*Papers in Jul 2026–Sep 2026 beyond what the keyword's share in Oct 2023–Jun 2026 predicts*

| Keyword | Papers per month, Oct 23 – Oct 26* | Papers Jul 2026–Sep 2026 | vs. earlier share |
|---|---|---:|---:|
| moderating effect | 1, 0, 2, 0, 2, 1, 1, 0, 1, 0, 0, 1, 2, 0, 0, 0, 2, 2, 0, 3, 2, 0, 0, 2, 0, 0, 3, 1, 1, 1, 4, 1, 0, 3, 1, 4, 1 | 8 | +5 |
| [Chinese listed companies](https://scholar4ai.com/keywords/chinese-listed-companies.md) | 1, 1, 2, 3, 0, 2, 1, 0, 2, 0, 4, 2, 3, 1, 1, 2, 1, 3, 4, 3, 5, 1, 3, 4, 4, 4, 7, 8, 3, 3, 4, 0, 3, 3, 5, 5, 4 | 13 | +5 |
| data analytics | 0, 0, 2, 1, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 1, 0, 0, 1, 0, 0, 0, 0, 0, 0, 0, 0, 0, 1, 0, 2, 2, 1, 0 | 5 | +4 |
| information transparency | 0, 0, 1, 0, 0, 0, 1, 0, 0, 1, 0, 1, 1, 1, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 1, 0, 0, 0, 1, 0, 0, 0, 1, 3, 1, 1, 0 | 5 | +4 |
| corporate disclosure | 1, 0, 0, 2, 0, 1, 0, 0, 2, 4, 0, 0, 0, 2, 1, 2, 0, 1, 2, 1, 0, 0, 0, 0, 1, 1, 1, 0, 0, 4, 0, 1, 2, 2, 3, 2, 1 | 7 | +4 |

More: https://scholar4ai.com/trends.md

## Most-cited papers of the past three years

*Most-cited papers published since 2023-10-26 (citations counted by OpenAlex)*

| # | Citations | Per month | Title | Journal | Published | Authors |
|---:|---:|---:|---|---|---|---|
| 1 | 65 | 3.3 | [The impact of generative AI on information processing: Evidence from the ban of ChatGPT in Italy](https://doi.org/10.1016/j.jacceco.2025.101782) | [Journal of Accounting and Economics](https://scholar4ai.com/journals/journal-of-accounting-and-economics.md) | 2025-02-28 | Jeremy Bertomeu, Yupeng Lin, Yibin Liu et al. |
| 2 | 44 | 2.3 | [Disclosure standards and communication norms: evidence of voluntary sustainability standards as a coordinating device for capital markets](https://doi.org/10.1007/s11142-025-09882-8) | [Review of Accounting Studies](https://scholar4ai.com/journals/review-of-accounting-studies.md) | 2025-03-16 | Khrystyna Bochkay, Jeffrey Hales, George Serafeim |
| 3 | 43 | 2.1 | [Managing the shift from voluntary to mandatory climate disclosure: The role of carbon accounting](https://doi.org/10.1016/j.bar.2025.101594) | [The British Accounting Review](https://scholar4ai.com/journals/the-british-accounting-review.md) | 2025-02-21 | Amir Amel‐Zadeh, Qingliang Tang |
| 4 | 42 | 2.7 | [The economics of ESG disclosure regulation](https://doi.org/10.1007/s11142-025-09900-9) | [Review of Accounting Studies](https://scholar4ai.com/journals/review-of-accounting-studies.md) | 2025-07-03 | Richard M. Frankel, S.P. Kothari, Aneesh Raghunandan |
| 5 | 34 | 2.0 | [Performance measurement in dynamic environments](https://doi.org/10.1016/j.mar.2025.100941) | [Management Accounting Research](https://scholar4ai.com/journals/management-accounting-research.md) | 2025-06-04 | Paula M. G. van Veen-Dirks, Marc J. F. Wouters |

More: https://scholar4ai.com/rankings/cited.md



## Top research keywords (top 20)

*Top 20 · 2026-09-27 – 2026-10-26 (30 days)*

| # | Keyword | Papers | Last 7 days |
|---:|---|---:|---:|
| 1 | [corporate governance](https://scholar4ai.com/keywords/corporate-governance.md) | 10 | 2 |
| 2 | [Chinese listed companies](https://scholar4ai.com/keywords/chinese-listed-companies.md) | 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](https://scholar4ai.com/keywords/information-asymmetry.md) | 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](https://scholar4ai.com/keywords/financial-constraints.md) | 2 | 1 |
| 9 | financial stability | 2 | 0 |

## Top universities and research institutions (top 20)

*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](https://scholar4ai.com/institutions/tianjin-university.md) | 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)

*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](https://scholar4ai.com/domains/tju.edu.cn.md) | 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](https://scholar4ai.com/domains/bit.edu.cn.md) | 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)

*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)

*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)

*Top 16 · 2026-09-27 – 2026-10-26 (30 days)*

| # | Journal | Papers | Last 7 days |
|---:|---|---:|---:|
| 1 | [The British Accounting Review](https://scholar4ai.com/journals/the-british-accounting-review.md) | 10 | 0 |
| 2 | [International Journal of Disclosure and Governance](https://scholar4ai.com/journals/international-journal-of-disclosure-and-governance.md) | 9 | 3 |
| 2 | [Journal of Contemporary Accounting & Economics](https://scholar4ai.com/journals/journal-of-contemporary-accounting-economics.md) | 9 | 0 |
| 4 | [Journal of Accounting and Economics](https://scholar4ai.com/journals/journal-of-accounting-and-economics.md) | 6 | 0 |
| 5 | [Journal of Accounting and Public Policy](https://scholar4ai.com/journals/journal-of-accounting-and-public-policy.md) | 5 | 1 |
| 5 | [Journal of Accounting Education](https://scholar4ai.com/journals/journal-of-accounting-education.md) | 5 | 2 |
| 7 | [Accounting Organizations and Society](https://scholar4ai.com/journals/accounting-organizations-and-society.md) | 3 | 0 |
| 7 | [Journal of Management Control](https://scholar4ai.com/journals/journal-of-management-control.md) | 3 | 1 |
| 9 | [International Journal of Accounting Information Systems](https://scholar4ai.com/journals/international-journal-of-accounting-information-systems.md) | 2 | 0 |
| 9 | [Journal of Management & Governance](https://scholar4ai.com/journals/journal-of-management-governance.md) | 2 | 0 |
| 11 | [Advances in Accounting](https://scholar4ai.com/journals/advances-in-accounting.md) | 1 | 0 |
| 11 | [Critical Perspectives on Accounting](https://scholar4ai.com/journals/critical-perspectives-on-accounting.md) | 1 | 0 |
| 11 | [Journal of International Accounting Auditing and Taxation](https://scholar4ai.com/journals/journal-of-international-accounting-auditing-and-taxation.md) | 1 | 0 |
| 11 | [Review of Accounting Studies](https://scholar4ai.com/journals/review-of-accounting-studies.md) | 1 | 0 |
| 15 | [China Journal of Accounting Research](https://scholar4ai.com/journals/china-journal-of-accounting-research.md) | 0 | 0 |
| 15 | [Management Accounting Research](https://scholar4ai.com/journals/management-accounting-research.md) | 0 | 0 |

## Most-used equations and models (top 10)

*Top 10 · 2026-09-27 – 2026-10-26 (30 days)*

| # | Equation or model | Formula | Papers |
|---:|---|---|---:|
| 1 | [Instrumental variables (two-stage least squares)](https://scholar4ai.com/equations/instrumental-variables-two-stage-least-squares.md) | $\hat\beta_{\mathrm{2SLS}} = (X^\top P_Z X)^{-1} X^\top P_Z\, y,\quad P_Z = Z (Z^\top Z)^{-1} Z^\top$ | 6 |
| 2 | [Difference-in-differences](https://scholar4ai.com/equations/difference-in-differences.md) | $Y_{it} = \alpha_i + \lambda_t + \delta\,(\mathit{Treat}_i \times \mathit{Post}_t) + \varepsilon_{it}$ | 5 |
| 3 | [Ordinary least squares (OLS)](https://scholar4ai.com/equations/ordinary-least-squares-ols.md) | $\hat\beta = (X^\top X)^{-1} X^\top y$ | 4 |
| 3 | [Structural equation modeling (SEM)](https://scholar4ai.com/equations/structural-equation-modeling-sem.md) | $\eta = B\eta + \Gamma\xi + \zeta,\quad y = \Lambda_y\,\eta + \varepsilon$ | 4 |
| 5 | [Principal component analysis (PCA)](https://scholar4ai.com/equations/principal-component-analysis-pca.md) | $\max_{\lVert w \rVert = 1}\ w^\top \Sigma\, w$ | 3 |
| 6 | [Logistic regression (logit)](https://scholar4ai.com/equations/logistic-regression-logit.md) | $\Pr(y = 1 \mid x) = \frac{1}{1 + e^{-x^\top\beta}}$ | 2 |
| 6 | [Mediation model (indirect effect)](https://scholar4ai.com/equations/mediation-model-indirect-effect.md) | $M = \alpha_0 + a X + e_1,\quad Y = \beta_0 + c' X + b M + e_2,\quad \text{indirect effect} = a\,b$ | 2 |
| 6 | [Probit model](https://scholar4ai.com/equations/probit-model.md) | $\Pr(y = 1 \mid x) = \Phi(x^\top\beta)$ | 2 |
| 6 | [Propensity score matching](https://scholar4ai.com/equations/propensity-score-matching.md) | $e(x) = \Pr(D = 1 \mid X = x)$ | 2 |
| 6 | [Quantile regression](https://scholar4ai.com/equations/quantile-regression.md) | $\hat\beta_\tau = \operatorname*{arg\,min}_{\beta} \sum_{i} \rho_\tau(y_i - x_i^\top\beta),\quad \rho_\tau(u) = u\,(\tau - \mathbf{1}\{u < 0\})$ | 2 |

## Most-used data (top 10)

*Top 10 · 2026-09-27 – 2026-10-26 (30 days)*

| # | Data category | Most-mentioned datasets | Papers |
|---:|---|---|---:|
| 1 | [Bank regulatory data](https://scholar4ai.com/datasets/bank-regulatory-data.md) | Call Reports (1), FR Y-9C (1), Credit registers (e.g. AnaCredit) (1) | 2 |
| 1 | [Company financial statements](https://scholar4ai.com/datasets/company-financial-statements.md) | Compustat (1), Amadeus (Bureau van Dijk) (1) | 2 |
| 1 | [Financial data platforms](https://scholar4ai.com/datasets/financial-data-platforms.md) | Refinitiv Datastream (1), Bloomberg (1) | 2 |
| 4 | [Asset pricing factor data](https://scholar4ai.com/datasets/asset-pricing-factor-data.md) | Hou-Xue-Zhang q-factors (1) | 1 |
| 4 | [Corporate filings and text](https://scholar4ai.com/datasets/corporate-filings-and-text.md) | Earnings call transcripts (1) | 1 |
| 4 | [Corporate governance and executive data](https://scholar4ai.com/datasets/corporate-governance-and-executive-data.md) | Audit Analytics (1) | 1 |
| 4 | [ESG and sustainability ratings](https://scholar4ai.com/datasets/esg-and-sustainability-ratings.md) | MSCI ESG / KLD (1) | 1 |
| 4 | [Governance and institutional indicators](https://scholar4ai.com/datasets/governance-and-institutional-indicators.md) | Worldwide Governance Indicators (1) | 1 |
| 4 | [Job postings and occupation data](https://scholar4ai.com/datasets/job-postings-and-occupation-data.md) | Glassdoor (1) | 1 |
| 4 | [Macroeconomic and development indicators](https://scholar4ai.com/datasets/macroeconomic-and-development-indicators.md) | World Development Indicators (World Bank) (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](https://doi.org/10.1016/j.jaccedu.2026.101057) | [Journal of Accounting Education](https://scholar4ai.com/journals/journal-of-accounting-education.md) | 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](https://doi.org/10.1016/j.jaccedu.2026.101056) | [Journal of Accounting Education](https://scholar4ai.com/journals/journal-of-accounting-education.md) | 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](https://doi.org/10.1057/s41310-026-00434-3) | [International Journal of Disclosure and Governance](https://scholar4ai.com/journals/international-journal-of-disclosure-and-governance.md) | 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](https://doi.org/10.1057/s41310-026-00433-4) | [International Journal of Disclosure and Governance](https://scholar4ai.com/journals/international-journal-of-disclosure-and-governance.md) | 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](https://doi.org/10.1007/s00187-026-00432-0) | [Journal of Management Control](https://scholar4ai.com/journals/journal-of-management-control.md) | 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](https://doi.org/10.1057/s41310-026-00437-0) | [International Journal of Disclosure and Governance](https://scholar4ai.com/journals/international-journal-of-disclosure-and-governance.md) | 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](https://doi.org/10.1016/j.jaccpubpol.2026.107480) | [Journal of Accounting and Public Policy](https://scholar4ai.com/journals/journal-of-accounting-and-public-policy.md) | 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](https://doi.org/10.1016/j.jcae.2026.100606) | [Journal of Contemporary Accounting & Economics](https://scholar4ai.com/journals/journal-of-contemporary-accounting-economics.md) | 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](https://doi.org/10.1016/j.jaccpubpol.2026.107483) | [Journal of Accounting and Public Policy](https://scholar4ai.com/journals/journal-of-accounting-and-public-policy.md) | 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](https://doi.org/10.1016/j.jaccedu.2026.101055) | [Journal of Accounting Education](https://scholar4ai.com/journals/journal-of-accounting-education.md) | 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](https://doi.org/10.1016/j.aos.2026.101662) | [Accounting Organizations and Society](https://scholar4ai.com/journals/accounting-organizations-and-society.md) | 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](https://doi.org/10.1057/s41310-026-00435-2) | [International Journal of Disclosure and Governance](https://scholar4ai.com/journals/international-journal-of-disclosure-and-governance.md) | 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](https://doi.org/10.1016/j.cpa.2026.102889) | [Critical Perspectives on Accounting](https://scholar4ai.com/journals/critical-perspectives-on-accounting.md) | 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](https://doi.org/10.1016/j.jcae.2026.100605) | [Journal of Contemporary Accounting & Economics](https://scholar4ai.com/journals/journal-of-contemporary-accounting-economics.md) | 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](https://doi.org/10.1016/j.adiac.2026.100906) | [Advances in Accounting](https://scholar4ai.com/journals/advances-in-accounting.md) | 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) (4) and Principal component analysis (PCA) (3).

### 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 14:52 UTC+09:00. OpenAlex usually indexes new papers within a few days of publication.

## Cite this page

Scholar4AI. (2026). Accounting research rankings. Journal Research Rankings. Retrieved October 26, 2026, from https://scholar4ai.com/categories/accounting

```bibtex
@misc{scholar4ai-categories-accounting,
  author = {{Scholar4AI}},
  title = {Accounting research rankings},
  year = {2026},
  howpublished = {\url{https://scholar4ai.com/categories/accounting}},
  urldate = {2026-10-26},
  note = {Journal Research Rankings; data from OpenAlex (CC0); licensed CC BY-NC 4.0}
}
```

License: CC BY-NC 4.0 (https://creativecommons.org/licenses/by-nc/4.0/).