INDIVIDUAL ACCOUNTING FACULTY RESEARCH ... - SSRN papers

INDIVIDUAL ACCOUNTING FACULTY RESEARCH RANKINGS BY TOPICAL AREA AND METHODOLOGY

Jeffrey Pickerd Brigham Young University [email protected] Nathaniel M. Stephens Utah State University [email protected] Scott L. Summers Brigham Young University [email protected] David A. Wood Brigham Young University [email protected]

March 2011 We express gratitude to Josh Coyne, Jeff Doyle, Jim Hunton, Chad Simon, Jeff Wilks, and Brady Williams for providing useful suggestions and comments on the paper. We express our thanks to Derek Oler, Mitch Oler, and Chris Skousen for sharing data with us. We thank David Alder, Stuart Dearden, Bracken Hodges, Amoray Riggs, and Scott Emett for their work as research assistants.

Electronic copy available at: http://ssrn.com/abstract=1604545

INDIVIDUAL ACCOUNTING FACULTY RESEARCH RANKINGS BY TOPICAL AREA AND METHODOLOGY

ABSTRACT: This paper ranks individual accounting researchers based on their research productivity in the most recent 6, 12, and 20 years. We extend prior individual faculty rankings by providing separate individual faculty research rankings for each topical area commonly published in accounting journals (AIS, audit, financial, managerial, and tax). In addition, we provide individual faculty research rankings for each research methodology commonly used by accounting researchers (analytical, archival, and experimental). These findings will be of interest to potential doctoral students and current faculty, as well as accounting department, business school, and university administrators as they make decisions based on individual faculty member’s research productivity.

Key Words: Accounting Research Rankings, Accounting Research Methodology, Accounting Research Topical Areas JEL Descriptors: M4, M40, M41, M42, M49 Data Availability: Requests for data may be made to the authors.

Electronic copy available at: http://ssrn.com/abstract=1604545

I. INTRODUCTION The purpose of this paper is to provide decision makers with timely, disaggregated data regarding the contributions of individual faculty as determined by their research output. Research is an important expectation of accounting faculty and numerous decision makers base their decisions, at least in part, on research output. For example, Cargile and Bublitz (1986) note that research publications are perceived as the most important factor for compensation, promotion, and hiring decisions at both doctoral and non-doctoral universities. Moreover, faculty members themselves are motivated to engage in research because annual performance evaluations (and associated pay raises), external recognition, reduced administrative assignments, and lighter teaching loads are tied to research productivity (Swanson 2004; Chen et al. 2006). Great effort has been expended to try to produce objective rankings for accounting departments and programs (e.g., see Bazley and Nikolai 1975; Andrews and McKenzie 1978; Windal 1981; Bublitz and Kee 1984; Jacobs et al. 1986; Zivney et al. 1995; Reinstein and Hasselback 1997; Hasselback et al. 2000; Coyne et al. 2010; Stephens et al. 2010). In contrast, there have been relatively few studies that have directly or indirectly evaluated the research output of individual faculty members (see Brown and Gardner 1985; Brown and Laksmana 2004; Williams et al. 2006; Brown and Laksmana 2007; Heck 2009; Chan and Liano 2009). Our study complements and extends extant literature in this area by enhancing the quality and detail of individual rankings, as we take into consideration the research area and research methodology across several periods of time. Research Focus Accounting research encompasses many different topical areas and uses many different research methodologies. Yet the top accounting journals do not evenly or proportionally publish

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all types of accounting research (Lee 1995; Panozzo 1997; Reiter and Williams 2002; Bonner et al. 2006; Coyne et al. 2010; Oler et al. 2010).1 This causes problems in assessing the research contribution of faculty members who publish in topical and methodological areas that are not as readily published in top-tier accounting journals. Authors of research that is underrepresented by the major journals may be prolific in their research area, but not have as many articles published in top journals relative to scholars who perform research that is more highly represented in the top tier journals. Previous research that develops individual faculty member rankings based on research productivity has done little to address this issue of under-representation. In the individual researcher ranking literature, only Brown and Laksmana (2004) attempt to disaggregate rankings based on topical areas. Their approach is to group the rankings based on whether the publication is in the financial accounting topical area or not (all other non-financial accounting topical areas). Our paper extends Brown and Laksmana (2004) by refining the topical area grouping into separate rankings for accounting information systems (AIS), audit, financial, managerial, and tax research areas. Prior research suggests that disaggregated rankings can provide a much clearer picture regarding an individual’s research contribution. Stephens et al. (2010) provides evidence that the correlations between topical-area-specific research rankings and an overall, singular research ranking in which all topical areas are combined are low for some topical areas (e.g., AIS,

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The disproportionate publication rates may be driven by several factors, we do not take a stance on the reason for the differing publication rates by topical area and methodology (e.g., Kachelemeier 2009, 2010 show that the differential publication rates is due to differential submission rates at The Accounting Review). Coyne et al. (2010) provide evidence that the top accounting journals publish more financial research than other topical areas of research. For example, Table 1, Panel A in Coyne et al. (2010) indicates that more than 70% of articles published in JAE, JAR, and RAST (78% and 79% in JAE and RAST, respectively) during their time period were classified as financial articles, while TAR and CAR have a more balanced portfolio of topical areas (but still publish more financial research than other topical areas). Similar differences in propensity to publish certain methodologies also exist.

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managerial, and tax). In addition, they show that rankings based on research methodologies other than archival have relatively low correlations with the singular ranking. Therefore, in addition to creating rankings by topical areas, we provide separate rankings by research methodology. Williams et al. (2006) is the only prior study to attempt to identify specialists by research methodology. Their study identifies the elite behavioral researchers by evaluating publication counts, citations, and positions on editorial boards. Our study, in comparison, focuses exclusively on the researcher’s publication count as a ranking metric, but extends Williams et al. (2006) by providing rankings of the most productive authors in the research methodologies of analytical, archival, and experimental research. To create our rankings we use the six top general interest accounting research journals as found by prior research to create both our topical area and methodology rankings. We examine the topical area and methodology of each article published from 1990 to 2009 in the following journals: The Accounting Review (TAR); Journal of Accounting Research (JAR); Journal of Accounting & Economics (JAE); Contemporary Accounting Research (CAR); Review of Accounting Studies (RAST); and Accounting, Organizations, and Society (AOS). In addition to the top six journals, in order to provide coverage of the diverse topical areas in the accounting literature and to be consistent with prior studies (Coyne et al. 2010; Stephens et al. 2010) , we use the following journals for the same time period in developing our topical area rankings: Auditing: A Journal of Practice & Theory (Auditing); Journal of the American Taxation Association (JATA); Journal of Management Accounting Research (JMAR); Journal of Information Systems (JIS); and Behavioral Research in Accounting (BRIA). These journals represent the top general interest journals and the top journals in each non-financial topical area Time

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The amount of time a researcher has been publishing papers is also an important issue in rankings as it is difficult to compare established researchers and new researchers based on article counts. There are many examples of researchers in academia reducing their focus on research after they receive promotion and tenure (Holley 1977, Zivney and Bertin 1992). For example, senior faculty are more likely to spend time mentoring new faculty or doctoral students, may have more or harder teaching assignments, and are likely to have greater citizenship requirements leaving them less time to conduct research. 2 Comparing these individuals to active researchers presents a problem as established researchers often have more published research, but that research may be dated. Previous individual ranking research has made little attempt to show how rankings change when taking into consideration the date of the article publication. Brown and Laksmana (2004) provide a ranking of faculty based on SSRN downloads. They provide separate rankings for three different time windows based on when the researcher was granted a Ph.D. While this partially alleviates the problem of comparing more experienced researchers with new researchers, it does not provide information on who has been the most research active in any given time interval (regardless of Ph.D. graduation date). Our study allows for experienced and new researchers to be compared over three given time intervals—total articles published in the last 6 years, 12 years, and 20 years.3 The results of this study should be of interest to at least four parties: faculty members, university administrators, industry, and potential doctoral students. First, individual faculty members have significant interest in being able to provide objective measures of their research 2

A drop in a professor’s research productivity as they advance through their career can be caused by many different factors. The rankings produced in this study are not meant as “an end all” in evaluating a faculty member’s contribution to their institution, but as a starting point to evaluating one part of a faculty member’s contribution— their contribution in terms of research productivity. 3 We provide a website, http://rankings.byuaccounting.net, that allows users to select graduation year ranges and compute rankings based on selected year ranges. Thus, a website visitor could see who are the most productive scholars from a particular graduating class (e.g., all graduates in 2009) or from a range of graduating classes (e.g., all graduates from 2002 to 2006).

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output for annual evaluations, promotion and tenure decisions, faculty awards, research grants, and other situations where faculty desire to justify their expertise and/or research productivity. In addition, faculty could use the information to help justify merit raises. Second, university administrators may find this information useful in providing evidence of faculty research productivity for accreditation reports. Third, industry could benefit from this study by having a resource available to identify topical area and methodological experts for such things as consulting projects or expert witnessing. Fourth, as pre-doctoral students care about the reputation of faculty when deciding which Ph.D. program to attend (Deloitte 2007), the results of this study, coupled with those of Coyne et al. (2010) and Stephens et al. (2010), may serve as a resource to potential doctoral students in evaluating the strength of doctoral programs based on the presence of potential future mentors. Overall, the results of this study will be useful to many parties by providing a clearer picture of individual faculty research productivity. Cautions and Limitations Associated with this Study Measuring and evaluating faculty research productivity is a difficult and sensitive issue. As this paper may be used by various stakeholders to evaluate faculty research productivity, we provide several cautions and limitations associated with the use of data from this research. 

The rankings of this study only consider publications in 11 journals. There are hundreds of journals (Glover, et al. 2006; Glover et al. 2010) in which accounting faculty publish. Thus, users should consider these rankings as a starting point for understanding a faculty member’s total research record.



In relation to the first point, users of this data should be particularly careful in using this data in that we do not include all “top-tier” publications. For example, we do not include Journal of Finance in computing these rankings even though that journal is a

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very high quality journal in which accounting professors occasionally publish (see footnote 6 for additional discussion). 

One purpose of the paper is to identify research expertise in topical areas and methodology. Because we are focusing on topical area and methodological experts who publish research in the top journals, individuals who have broad research interests (i.e. publish in multiple topical areas) or publish frequently in journals outside of our index of journals are likely to be excluded from our rankings or be ranked lower than expected even though they are productive researchers. 4



These rankings do not take into account articles that have significant impact on the profession. For example, a researcher may not have produced a high volume of articles, but instead produced a few highly influential articles.

This paper proceeds as follows. First, we discuss our sample and the methodology used to create the rankings. Next, we present the ranking results with some commentary on how individuals and groups of individuals fare in the topical and methodological specific rankings. Finally, we conclude by discussing the implications of our research. We note that we include an Appendix discussing a companion website that provides additional information that could not be included in the article because of space constraints. II. METHODOLOGY To create the individual rankings, we rely on the index created by Coyne et al. (2010).5 The index includes all peer-reviewed articles from 1990 to 2010 in the following accounting

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We attempt to mitigate this concern with the data reported on the website, http://rankings.byuaccounting.net, (see Appendix for details) by including a ranking of breadth of topical area and methodology rankings. That is, we present a ranking that averages the ranking by topical area, methodology, or both to show which researchers have addressed research questions in multiple areas or with multiple methodologies. 5 The Coyne et al. (2010) index was created in part by relying on the work of Oler et al. (2010). The Coyne et al. (2010) index was also the basis of the Stephens et al. (2010) paper.

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journals: The Accounting Review (TAR); Journal of Accounting Research (JAR); Journal of Accounting & Economics (JAE); Contemporary Accounting Research (CAR); Review of Accounting Studies (RAST); Accounting, Organizations, and Society (AOS); Auditing: A Journal of Practice & Theory (Auditing); Journal of the American Taxation Association (JATA); Journal of Management Accounting Research (JMAR); Journal of Information Systems (JIS); and Behavioral Research in Accounting (BRIA). Articles were added to the index by examining the printed edition of each journal. Coyne et al.’s (2010) choice in journal selection was influenced by their desire to have the rankings represent quality research publications in all of the major methodologies and topical areas represented in accounting research. Prior research has shown that six journals (AOS, CAR, JAE, JAR, RAST, and TAR) are consistently considered to be the highest rated accounting journals (Bonner et al. 2006; Glover et al. 2006; Lowensohn and Samelson 2006; Chan et al. 2009). However, as previously discussed, there is evidence that these journals do not represent adequately all topical areas (Lee 1995; Panozzo 1997; Reiter and Williams 2002; Bonner et al. 2006; Oler et al. 2010). Thus, Coyne et al.’s (2010) index includes five additional journals (BRIA, JATA, JMAR, JIS, and Auditing) which help make the rankings more representative of many of the topical areas used in accounting. These journals were selected on the basis of survey and archival evidence that show that they are perceived to be the top journals in topical areas of auditing, AIS, managerial, and tax (Herron and Hall 2004; Lowensohn and Samelson 2006; Chan et al. 2009).6 6

We note that in all ranking literature a decision has to be made about which journals to include and which journals not to include in the rankings. Our selection was based on trying to assemble the best accounting journals that also provide representative coverage of all accounting topical areas. We do not include all top-tier journals outside of accounting (e.g., Journal of Finance) because we are trying to capture accounting research productivity and the majority of articles published in these other top-tier journals are not focused on accounting issues. Glover et al. (2006) examine the publication records of faculty promoted at the top 75 research schools. In unreported analyses, the correlation between publishing in the top 3 accounting journals (TAR, JAR, and JAE) and publishing in other

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Using these eleven journals, Coyne et al. (2010) gathered information for all peerreviewed articles from 1990 to 2009. Articles that are not regular research papers (e.g., reviewer notes, speeches, discussion papers, committee reports, response to discussion papers, etc.) were excluded as were articles that focused solely on education topics (e.g., education cases). For each article, the index includes information about authorship, topical area, and methodology. Coyne et al. (2010) gathered the above mentioned information concerning topical area and methodology by having two of their four authors or an author and a research assistant scan the actual article, copy the authors and source information, and classify the article according to topical area (AIS, audit, financial, managerial, tax, or other) and research methodology (analytical, archival, experimental, or other). Coyne et al. (2010) used the following definitions to classify each article by topical area. The definitions are as follows: AIS: “studies which address issues related to the systems and the users of systems that collect, store, and generate accounting information. Users are defined broadly to include those involved in collection, storage, or use of accounting information or even the implementation of the system. These systems may be electronic or not. Research streams include, but are not limited to design science, ontological investigations, expert systems, decision aides, support systems, processing assurance, security, controls, system usability, and system performance. ” Auditing: “studies in which the topical content involves an audit topic. These studies vary widely and include, but are not limited to, the study of the audit environment—external and internal, auditor decision making, auditor independence, the effects of auditing on the financial reporting process, and auditor fees. ” Financial: “studies that address the topical content of financial accounting, financial top business journals is 0.86 when considered at the school portfolio level. This suggests that while our results will not provide a complete picture of the articles published by accounting scholars, they are unlikely to be significantly biased by excluding articles published in other top business journals.

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markets, and decision making based on financial accounting information. ” Managerial: “studies that examine issues regarding budgeting, compensation, decisionmaking within an enterprise, incentives, and the allocation of resources within an enterprise.” Tax: “studies that examine issues related to taxpayer decision-making, tax allocations, tax computations, structuring of accounting transactions to meet tax goals, tax incentives, or market reactions to tax disclosures. ” Other: “studies that do not fit into one of the other topical areas. The topical areas in these studies vary significantly and include such things as education, methodologies, law, psychology, history, the accounting profession, work environment, etc.” The classification system used was not mutually exclusive. For example, Prawitt et al. (2009) examine how internal auditing affects financial reporting earnings management decisions. This article is classified as both an auditing and financial paper, and contribute to both rankings, because it deepens understanding about issues in both areas. Likewise, methodology classifications (defined subsequently) are not exclusive and an article can be classified into more than one methodological group. For example, Hodder et al. (2008) use both an archival analysis and an experiment to test their hypotheses. This article is categorized as both archival and experimental for purposes of our rankings. The following definitions were used by Coyne et al. (2010) to classify each article by methodology used: Analytical: “studies whose analyses and conclusions are based on the act of formally modeling theories or substantiating ideas in mathematical terms. These studies use analytic devices to predict, explain, or give substance to theory. ” Archival: “studies whose analyses and conclusions are based on objective data collected

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from repositories. Also included are studies in which the researchers, or another third party, collected the research data and in which the data has objective amounts such as net income, sales, fees, etc. (i.e., the researcher creates an objective repository of data).” Experimental: “studies whose analyses and conclusions are based on data the researcher gathered by administering treatments to subjects. Usually these studies employ random assignment; however, if the researcher selected different populations in an attempt to “manipulate” a variable (e.g., participants of different experience levels were selected for participation), we also consider these experimental in nature. ” Other: “studies that did not fit into one of the other methodological categories. The methodologies in these studies vary significantly and include such things as surveys, case studies, field studies, simulations, persuasive arguments, etc.” To create the topical area rankings, we give each author full credit for every article he or she published in the eleven journals. To create the methodology rankings, we give each author credit for every article he or she published in the top six journals (AOS, CAR, JAE, JAR, RAST, and TAR). Full credit was given to each author, rather than a fraction of credit for co-authored papers, based upon the belief that weighting would introduce subjectivity and bias into the rankings and that all authors increase their intellectual assets by publishing an article, whether co-authored or not (Coyne et al. 2010; Stephens et al. 2010). However, some readers might prefer weighting the articles based upon the number of authors who contributed to the paper, we have included weighted rankings as well. 7 To enhance the usefulness of the data, three time windows (previous 6 years, previous 12 years, and previous 20 years) are shown in the tables. III. RESULTS

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Partial credit was given in relation to the number co-authors on the paper. For example a paper with two authors would give each author half credit, a paper with three authors would give each author one-third credit, and so forth.

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Table 1 presents the top one hundred-ranked accounting researchers by topical area based on publication counts in the selected accounting journals. 8 In the tables, the first number reported is the ranking that does not take into account coauthorship, the second reported number (after the *) is the ranking if authors receive only partial credit for coauthored work. The table shows the author rank based on article counts over the entire sample period of the study (20 years) as well as ranks based on the number of articles published in selected journals over the past 12 year and 6 year windows Even though specialization is common in accounting research, it is interesting to note that some professors publish widely in a variety of topical areas. We note the following professors (listed in alphabetical order by last name) are ranked in the top 50 for two or more topical areas in the 20-year time window: Margaret Abernethy (AIS 22, Managerial 19), Christopher Agoglia (AIS 36, Audit 38), Benjamin Ayers (Financial 29, Tax 10), Michael Bamber (AIS 36, Audit 21), Jean Bedard (AIS 22, Audit 3), Timothy Bell (AIS 36, Audit 48), Anne Beatty, (Financial 14, Tax 46), Mark DeFond (Audit 38, Financial 25), Dan Dhaliwal (Financial 8, Tax 2), Merle Erickson (Financial 50, Tax 4), Michael Ettredge (AIS 36, Audit 48), Gerald Feltham (Financial 29, Managerial 19), Dana Hermanson (AIS 36, Audit 21), James Hunton (AIS 1, Audit 21, Financial 29), Bin Ke (Financial 50, Tax 46), Lisa Koonce, (Audit 21, Financial 40), Robert Libby (Audit 18, Financial 29), Edward Maydew (Financial 50, Tax 8), Mark Nelson (Audit 8, Financial 40), Edward O’Donnel, (AIS 36, Audit 30), Jeffrey Pittman, (Audit 48, Tax 46), Terry Shevlin (Financial 9, Tax 11),Hun-Tong Tan, (Audit 4, Financial 29),Kristy Towry (AIS 36, Managerial 32), and Arnold Wright (AIS 36, Audit 1).9 8

Each table lists the top authors in each topical area or methodology. However, the relative number of publications required to achieve a top standing for a given topical area or methodology is highly dependent on the number of total articles published in that area. Thus a #6 ranking in one area might not be as globally prestigious as a #6 ranking in another area. 9 One possible reason individuals rank highly in multiple areas is that their research areas investigate the intersection of accounting topical areas and we give authors credit in each ranking for publications that apply to multiple topical areas.

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(Insert Table 1 about here) Table 2 lists the top one hundred-ranked accounting researchers in each accounting methodology. As in Table1, the table presents author rankings over 6-, 12-, and 20-year time windows which allows for comparisons to be made between time windows. This table provides evidence of the methodological expertise of the listed authors relative to their peers. While it is relatively common to publish papers in multiple topical areas, few authors are ranked in more than one research methodology. The only two authors to show up in the top 50 of more than one methodology-based ranking are Rajiv Banker, (Analytical 40, Archival 37), and David Guenther (Analytical 50, Archival 48). (Insert Table 2 about here) IV. CONCLUSIONS This paper provides rankings of accounting faculty research output in top academic journals. This paper differs from other studies by providing separate rankings for each topical area and commonly used research methodology. This information will be of significant interest to pre-doctoral students, new scholars who are on the market, faculty, accounting departments, business schools, and universities as they evaluate individual faculty member’s research productivity. While the measures of individual research performance presented in this research can be tremendously useful to many constituencies, there is significant danger that these measures might be misused. Use of these measures should always include the caveats and limitations noted at the beginning of this paper. Further, we cannot foresee any decision context where the measures presented above should be used without additional qualitative measures.

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This study provides several avenues for future research, we discuss two. First, while this study’s rankings measure faculty productivity, future individual ranking studies may want to measure faculty contribution in terms of impact of research on the academy by creating similar disaggregated rankings but using citations rather than counting. Second, this study provides data about faculty member’s research productivity. Studies that could provide data about faculty member’s teaching and service productivity, especially by topical area, would be valuable.

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Table 1 Academia Ranking of Researchers by Topical Area AIS Author

Hunton, James E. - Bentley University Murthy, Uday S. - University of South Florida Steinbart, Paul J. - Arizona State University Sutton, Steve G. - University of Central Florida Vasarhelyi, Miklos A. - Rutgers, The State University of New Jersey Amer, Tarek - Northern Arizona University Arnold, Vicky - University of Central Florida Arunachalam, Vairam - University of Missouri Eining, Martha M. - University of Utah Mauldin, Elaine G. - University of Missouri Richardson, Vernon J. - University of Arkansas Wheeler, Patrick R. - University of Missouri Wolfe, Christopher J. - Texas A&M University Boritz, J. Efrim - University of Waterloo Dilla, William N. - Iowa State University Kogan, Alexander - Rutgers, The State University of New Jersey McCarthy, William E. - Michigan State University Norman, Carolyn Strand - Virginia Commonwealth University Rose, Jacob M. - University of New Hampshire Smith, Rodney E. - California State University, Long Beach Tuttle, Brad M. - University of South Carolina Abernethy, Margaret A. - University of Melbourne Bedard, Jean C. - Bentley University Bierstaker, James L. - Villanova University Hill, Mary Callahan - Kennesaw State University Ivancevich, Daniel M. - University of North Carolina Wilmington Jones, Donald R. - Texas Tech University Odom, Marcus D. - Southern Illinois University O`Leary, Daniel E. - University of Southern California Reck, Jacqueline L. - University of South Florida Rose, Ania (Anna) M. - University of New Hampshire Seddon, Peter B. - University of Melbourne Stone, Dan N. - University of Kentucky Viator, Ralph E. - Texas Tech University Wright, Sally - University of Massachusetts Boston Agoglia, Christopher P. - University of Massachusetts Amherst Alles, Michael G. - Rutgers, The State University of New Jersey Bamber, E. Michael - University of Georgia Bell, Timothy B. - Retired

6 Year (2004-2009)

1 *1 10 *35 10 *8 3 *4 10 *45 3 *2 10 *35

12 Year (1998-2009)

34 *97 10 *35

1 *1 8 *4 8 *10 2 *9 2 *15 16 *6 8 *20 8 *4 58 *75 2 *2 2 *10 2 *8 2 *3 24 *23 24 *53 8 *21 16 *19 8 *13 8 *13 8 *12 16 *22 24 *53 16 *53 16 *23 58 *141 24 *65 24 *23 24 *65 24 *6 16 *23 16 *23

34 *97 34 *47 10 *27 34 *97

24 *16 16 *16 24 *53 24 *65

34 *47 10 *35 3 *27 3 *6 3 *4 34 *47 10 *27 10 *45 34 *47 3 *6 10 *35 2 *3 34 *97 10 *44 3 *8

34 *47 34 *97

58 *238

20 Year (1990-2009)

1 *1 2 *3 2 *5 2 *4 5 *14 6 *2 6 *22 6 *7 6 *9 6 *7 6 *15 6 *13 6 *11 14 *12 14 *15 14 *32 14 *19 14 *25 14 *25 14 *21 14 *20 22 *27 22 *82 22 *35 22 *35 22 *35 22 *23 22 *34 22 *6 22 *35 22 *35 22 *15 22 *9 22 *15 22 *27 36 *82 36 *98 36 *98 36 *110

18

Borthick, A. Faye - Georgia State University Bovee, Matthew - University of Vermont Bowen, Paul L. - Florida State University Brazel, Joseph F. - North Carolina State University Brown, Darrell L. - Portland State University Bryant, Stephanie M. - University of South Florida Church, Kim S. - Oklahoma State University Curtis, Mary B. - University of North Texas Debreceny, Roger S. - University of Hawai'i at Manoa Dillard, Jesse F. - Portland State University Dorr, Patrick B. - Retired Dunn, Cheryl L. - Grand Valley State University Eldenburg, Leslie - University of Arizona Ettredge, Michael L. - University of Kansas Geerts, Guido L. - University of Delaware Gray, Glen L. - California State University, Northridge Hansen, James V. - Brigham Young University Hayes, David C. - James Madison University Hermanson, Dana R. - Kennesaw State University Janvrin, Diane J. - Iowa State University Kelton, Andrea S. - Wake Forest University Li, Wang - University of Akron Loraas, Tina M. - Auburn University Murphy, David S. - Lynchburg College Nicolaou, Andreas I. - Bowling Green State University O`Donnell, Edward F. - Southern Illinois University Pei, Buck K. W. - Arizona State University Pennington, Robin R. - North Carolina State University Price, Kenneth H. - Not Found Prosch, Marilyn (Greenste - Arizona State University Rasch, Ronald H. - Retired Raschke, Robyn L. - University of Nevada, Las Vegas Sriram, Ram S. - Georgia State University Srivastava, Rajendra P. - University of Kansas Towry, Kristy L. - Emory University Watson, Marcia Weidenmier - Mississippi State University Watson, Richard T. - University of California, Santa Barbara Wensley, Anthony K. P. - University of Toronto Wright, Arnold M. - Northeastern University Yip, Siew-Kee - Not Found Yost, Jeffrey A. - University of Charleston Abu-Musa, Ahmad A. - Not Found Accola, Wilton L. - Deceased Adamson, Ian L. - Brock University

34 *188 10 *31 10 *8 34 *97 34 *97 10 *8 34 *167 10 *34 34 *97

58 *23 24 *139 24 *60 24 *23 58 *141 24 *65 24 *23 58 *238 24 *64 24 *16

34 *47 34 *188

58 *238 24 *60 24 *60 24 *23 58 *271

10 *35 10 *35 10 *31 10 *8

24 *65 58 *141 24 *65 24 *65 24 *60 24 *23

10 *31

34 *97 10 *35

10 *27 34 *188 10 *35 10 *8

58 *23 24 *65 58 *141 24 *65 58 *141 24 *23 24 *53 24 *53 24 *139 24 *65 24 *23

24 *53

34 *8

58 *75 58 *23

36 *27 36 *222 36 *91 36 *35 36 *82 36 *98 36 *35 36 *91 36 *97 36 *27 36 *35 36 *91 36 *91 36 *91 36 *35 36 *32 36 *82 36 *98 36 *98 36 *98 36 *98 36 *91 36 *35 36 *23 36 *27 36 *98 36 *98 36 *98 36 *82 36 *35 36 *35 36 *82 36 *82 36 *222 36 *98 36 *35 36 *98 36 *35 36 *82 36 *82 36 *35 81 *35 81 *110 81 *110

19

Alam, Pervaiz - Kent State University Altamuro, Jennifer - The Ohio State University Anderson, Shannon W. - University of California, Davis Andros, David P. - Practice Arena, Marika - Politecnico Di Milano Arnaboldi, Michela - Politecnico Di Milano Ashkanasy, Neal M. - University of Queensland Asthana, Sharad - University of Texas at San Antonio Azzone, Giovanni - Politecnico Di Milano Bagranoff, Nancy A. - University of Richmond Bajaj, Akhilesh - University of Tulsa Baldwin, Amelia A. - University of Arkansas Fort Smith Banker, Rajiv D. - Temple University Barra, Roberta Ann - University of Hawaii - Hilo Bart, Christopher K. - McMaster University Basu, Sudipta - Temple University Bazilevich, Leonid A. - Not Found Beatty, Anne L. - The Ohio State University Beaudoin, Cathy - University of Vermont Behn, Bruce K. - University of Tennessee Knoxville Ben-Menachem, Mordechai - Practice Beneish, Messod Daniel - Indiana University Bloomington Billings, Mary Brooke - New York University Blaskovich, Jennifer L. - University of Nebraska-Omaha Bollen, Laury H. - Maastricht University Bourn, Michael - Not Found Bouwens, Jan - Tilburg University Bradford, Marianne - North Carolina State University Bradley, Wray E. - University of Tulsa Brown, Carol E. - Oregon State University Buchheit, Steve - Texas Tech University Buijl, Saskia D. - Retired Burke, Kimberly Gladden - Millsaps College Burney, Laurie - Baylor University Burton, F. Greg - Brigham Young University Calderon, Thomas G. - University of Akron Callaghan, Joseph - Oakland University Callahan, Carolyn M. - University of Memphis Cassar, Gavin - University of Pennsylvania Chan, Kam C. - Pace University Chan, Siew H. - Washington State University Chandra, Akhilesh - University of Akron Chang, Hsihui - Drexel University Chao, Joseph C. - Practice

34 *47 34 *47

58 *75 58 *75 58 *75

34 *97 34 *97 34 *167 34 *97

58 *141 58 *141 58 *238 58 *23 58 *141

34 *97

58 *141

34 *8 34 *47 34 *97

58 *141 58 *23 58 *75 58 *141

34 *47 34 *97 34 *97 34 *47 34 *97 34 *97 34 *8 34 *167

58 *75 58 *141 58 *141 58 *75 58 *141 58 *141 58 *23 58 *238

34 *97 34 *97

58 *141 58 *141 58 *141

34 *97 34 *167 34 *47

34 *97 34 *47 34 *97 34 *47

58 *141 58 *238 58 *141 58 *75 58 *141 58 *75 58 *141 58 *141 58 *75 58 *141 58 *75 58 *75 58 *141

81 *110 81 *110 81 *110 81 *224 81 *224 81 *224 81 *337 81 *35 81 *224 81 *110 81 *224 81 *35 81 *224 81 *35 81 *110 81 *224 81 *35 81 *110 81 *224 81 *224 81 *110 81 *224 81 *224 81 *35 81 *337 81 *110 81 *224 81 *224 81 *224 81 *110 81 *224 81 *337 81 *224 81 *110 81 *224 81 *110 81 *224 81 *224 81 *110 81 *224 81 *110 81 *110 81 *224 81 *35

20

Chapman, Christopher S. - Imperial College London Chen, Qi - Duke University Chenhall, Robert H. - Monash University Cherrington, J. Owen - Deceased Cheung, Joseph K. - Deceased Christensen, Anne L. - Montana State University Christensen, Mark - Souther Cross University Chu, Pai-Cheng - The Ohio State University Chua, Wai Fong - University of New South Wales Clark, Ronald L. - Auburn University Clements, Curtis E. - Abilene Christian University Coalter, Terry M. - Northwest Missouri State University Coletti, Angela L. - Not Found Conlon, Sumali J. - University of Mississippi Coy, David - Not Found Cravens, Karen S. - University of Tulsa Cushing, Barry E. - Deceased Damens, Jeffrey - Practice David, Julie Smith - Arizona State University de Lange, Rindert K. - Practice Dehning, Bruce - Chapman University Deis, Donald R. - Texas A&M University Corpus Christi Demski, Joel S. - University of Florida

34 *47 34 *97 34 *47

58 *75 58 *141 58 *75

34 *47

58 *75

34 *97 34 *47

58 *75 58 *141 58 *141 58 *75

34 *97

58 *141

34 *167 34 *167

58 *238 58 *238 58 *75 58 *238 58 *141

81 *110 81 *224 81 *110 81 *224 81 *110 81 *110 81 *110 81 *35 81 *110 81 *224 81 *110 81 *224 81 *224 81 *110 81 *110 81 *224 81 *35 81 *224 81 *337 81 *337 81 *110 81 *337 81 *224

Audit Author

Raghunandan, K. - Florida International University Wright, Arnold M. - Northeastern University Bedard, Jean C. - Bentley University Tan, Hun-Tong - Nanyang Technological University Francis, Jere R. - University of Missouri Kaplan, Steven E. - Arizona State University Trotman, Ken T. - University of New South Wales Carcello, Joseph V. - University of Tennessee Knoxville Knechel, W. Robert - University of Florida Nelson, Mark W. - Cornell University Rama, Dasaratha V. - Florida International University Cohen, Jeffrey R. - Boston College Messier, William F. - University of Nevada, Las Vegas Johnstone, Karla M. - University of Wisconsin-Madison Kinney, William R. - University of Texas at Austin

6 Year

12 Year

20 Year

(2004-2009)

(1998-2009)

(1990-2009)

1 *4 7 *9 7 *13 2 *1 3 *3 40 *98 7 *7 73 *144 5 *5 22 *14 3 *6 14 *31 14 *29 40 *49 40 *31

1 *2 5 *5 2 *4 2 *1 2 *3 15 *22 7 *8 11 *17 11 *11 46 *39 6 *9 11 *24 15 *28 7 *7 22 *13

1 *3 1 *2 3 *4 4 *1 5 *5 6 *7 6 *6 8 *16 8 *10 8 *8 8 *13 12 *24 12 *18 14 *13 14 *9

21

Mayhew, Brian W. - University of Wisconsin-Madison Simunic, Dan A. - University of British Columbia - Vancouver Libby, Robert - Cornell University Reckers, Philip M. J. - Arizona State University Salterio, Steven E. - Queen`s University Asare, Stephen K. - University of Florida Bamber, E. Michael - University of Georgia Bonner, Sarah E. - University of Southern California Gul, Ferdinand A. - Hong Kong Polytechnic University Hermanson, Dana R. - Kennesaw State University Hunton, James E. - Bentley University King, Ronald R. - Washington University in St. Louis Koonce, Lisa - University of Texas at Austin Schatzberg, Jeffrey W. - University of Arizona Biggs, Stanley F. - University of Connecticut Hackenbrack, Karl E. - Vanderbilt University Krishnamoorthy, Ganesh - Northeastern University Lennox, Clive S. - Nanyang Technological University Lowe, D. Jordan - Arizona State University Maletta, Mario J. - Northeastern University O`Donnell, Edward F. - Southern Illinois University Ramsay, Robert J. - University of Kentucky Agoglia, Christopher P. - University of Massachusetts Amherst DeFond, Mark L. - University of Southern California DeZoort, F. Todd - University of Alabama Krishnan, Jagan - Temple University Peecher, Mark E. - University of Illinois at Urbana-Champaign Simnett, Roger - University of New South Wales Smith, J. Reed - Indiana University, Purdue Indianapolis Solomon, Ira - University of Illinois at Urbana-Champaign Stein, Michael T. - Old Dominion University Trompeter, Gregory M. - University of Central Florida Bell, Timothy B. - Retired Choi, Jong-Hag - Seoul National University Dirsmith, Mark W. - Pennsylvania State University Dopuch, Nicholas - Retired Ettredge, Michael L. - University of Kansas Gibbins, Michael - Retired Glover, Steven M. - Brigham Young University Hoffman, Vicky B. - University of Pittsburgh Hogan, Chris E. - Michigan State University Jamal, Karim - University of Alberta Jensen, Kevan L. - University of Oklahoma Jeter, Debra C. - Vanderbilt University

40 *98 22 *56 174 *292 10 *22 73 *103 40 *58 14 *10 73 *103 14 *19 174 *194 174 *485 174 *292 174 *194 22 *56 5 *2 174 *292 73 *144 14 *22 22 *31 10 *18 174 *194 73 *144 40 *49 22 *48 22 *31 73 *103 40 *65 73 *180 73 *103 174 *292 10 *24

40 *65 22 *49 40 *65 73 *103 22 *28 40 *49 22 *31 174 *448

7 *9 28 *83 169 *234 169 *234 15 *29 46 *51 46 *51 292 *471 15 *15 22 *44 10 *12 28 *25 292 *471 104 *232 74 *119 104 *119 15 *22 11 *6 28 *44 46 *67 15 *14 46 *51 15 *32 74 *111 28 *44 28 *34 46 *84 28 *44 46 *67 46 *82 74 *163 104 *137 74 *116 22 *50 169 *284 104 *227 28 *73 28 *51 28 *73 104 *137 28 *32 46 *44 22 *29 104 *163

14 *22 14 *32 18 *27 18 *32 18 *17 21 *19 21 *35 21 *12 21 *28 21 *55 21 *36 21 *20 21 *13 21 *26 30 *52 30 *22 30 *50 30 *11 30 *65 30 *29 30 *24 30 *30 38 *81 38 *42 38 *37 38 *34 38 *48 38 *37 38 *67 38 *67 38 *81 38 *37 48 *85 48 *114 48 *78 48 *64 48 *106 48 *66 48 *75 48 *55 48 *42 48 *73 48 *78 48 *81

22

Kennedy, Jane Jollineau - University of Washington McDaniel, Linda S. - University of Kentucky Patterson, Evelyn R. - Indiana University, Purdue Indianapolis Payne, Jeff L. - University of Kentucky Pittman, Jeffrey A. - Memorial University Ponemon, Lawrence A. - Practice Schultz, Joseph J. - Arizona State University Schwartz, Rachel - University of Illinois at Urbana-Champaign Wheeler, Stephen W. - University of the Pacific Wilkins, Michael S. - Texas A&M University Willenborg, Michael - University of Connecticut Williams, David D. - The Ohio State University Bierstaker, James L. - Villanova University Boritz, J. Efrim - University of Waterloo Brazel, Joseph F. - North Carolina State University Church, Bryan K. - Georgia Tech Emby, Craig - Simon Fraser University Geiger, Marshall A. - University of Richmond Hatfield, Richard C. - University of Alabama Houston, Richard W. - University of Alabama Jenkins, J. Gregory - Virginia Polytechnic Leitch, Robert A. - University of South Carolina McCracken, Susan A. - McMaster University Mock, Theodore J. - University of California, Riverside Palmrose, Zoe-Vonna - University of Southern California Prawitt, Douglas F. - Brigham Young University Reimers, Jane L. - Rollins College Sevcik, Galen R. - Georgia State University Srivastava, Rajendra P. - University of Kansas Sutton, Steve G. - University of Central Florida Tubbs, Richard M. - Retired Vasarhelyi, Miklos A. - Rutgers, The State University of New Jersey Wong, T. J. - Chinese University of Hong Kong Zimbelman, Mark F. - Brigham Young University Abbott, Lawrence J. - University of Wisconsin-Milwaukee Abdolmohammadi, Mohammad - Bentley University Anderson, John C. - San Diego State University Anderson, Urton - University of Texas at Austin Caster, Paul - Fairfield University Chen, Charles Jieping. - China Europe International Business school Copley, Paul A. - James Madison University Curtis, Mary B. - University of North Texas Davidson, Ronald A. - Retired Earley, Christine E. - Providence College

73 *103 73 *103 40 *19 10 *7 73 *103 174 *292 73 *139 40 *65 73 *65 22 *46 174 *194 14 *29 174 *194 73 *144 14 *38 73 *180 22 *58 73 *144 22 *49 174 *292 40 *65 174 *485 73 *193 174 *194 73 *194 40 *101 40 *49 73 *103 73 *180 174 *292

174 *292 73 *144 174 *194 40 *103 174 *292

104 *168 104 *137 28 *34 28 *18 22 *20 74 *92 46 *67 292 *471 46 *60 22 *18 74 *63 28 *44 104 *97 28 *60 292 *471 104 *137 28 *39 28 *76 28 *38 46 *86 46 *67 28 *34 169 *234 169 *284 46 *84 169 *234 104 *232 104 *167 74 *119 169 *330 46 *95 46 *67 46 *60 46 *92 104 *86 169 *234 292 *471 292 *471 46 *86 169 *168 74 *119 169 *168 46 *16

48 *37 48 *45 48 *45 48 *48 48 *59 48 *30 48 *75 48 *52 48 *86 48 *75 48 *55 48 *52 72 *110 72 *80 72 *128 72 *59 72 *67 72 *95 72 *152 72 *93 72 *146 72 *95 72 *86 72 *108 72 *50 72 *81 72 *110 72 *129 72 *94 72 *86 72 *116 72 *129 72 *95 72 *72 94 *186 94 *67 94 *150 94 *146 94 *92 94 *175 94 *116 94 *152 94 *95 94 *47

23

Elder, Randal J. - Syracuse University Fargher, Neil L. - Australian National University Gendron, Yves - Laval University Gramling, Audrey A. - Kennesaw State University Huss, H. Fenwick - Georgia State University Kachelemeier, Steven J. - University of Texas at Austin Kim, Jeong-Bon - City University of Hong Kong Kogan, Alexander - Rutgers, The State University of New Jersey Krishnan, Gopal V. - Lehigh University Krishnan, Jayanthi - Temple University Menon, Krishnagopal - Boston University Neal, Terry L. - University of Tennessee Knoxville Newman, Paul - University of Texas at Austin O`Keefe, Terrence B. - University of Oregon Pany, Kurt - Arizona State University Parker, Susan - Santa Clara University Peters, Gary F. - University of Arkansas Pincus, Karen V. - University of Arkansas Power, Michael K. - London School of Economics and Political Science Pratt, Jamie H. - Indiana University Bloomington Rich, Jay S. - Illinois State University Roberts, Robin W. - University of Central Florida Strawser, Jerry R. - Texas A&M University Subramanyam, K. R. - University of Southern California Vandervelde, Scott D. - University of South Carolina Wright, Sally - University of Massachusetts Boston Wright, William F. - University of Illinois at Urbana-Champaign Zhang, Ping - University of Toronto

73 *103 73 *103 40 *49 73 *144 174 *292 22 *63 40 *101 22 *14 40 *25 73 *65 174 *292 73 *103

104 *119 104 *137 46 *20 74 *67 292 *471 169 *284 46 *116 46 *95 46 *25 74 *31 74 *63 46 *59 104 *137

174 *448 73 *180 40 *103

169 *317 46 *92 46 *119

73 *144 73 *180 73 *103 73 *103 14 *12 73 *144 174 *65 174 *65

292 *168 74 *119 74 *73 169 *234 169 *234 104 *137 46 *42 74 *111 104 *43 74 *27

94 *116 94 *146 94 *59 94 *95 94 *174 94 *86 94 *230 94 *189 94 *67 94 *59 94 *95 94 *126 94 *152 94 *152 94 *152 94 *186 94 *233 94 *42 94 *20 94 *152 94 *114 94 *116 94 *86 94 *150 94 *107 94 *146 94 *37 94 *59

Financial Author

Barth, Mary E. - Stanford University Francis, Jennifer - Duke University Sloan, Richard G. - University of California, Berkeley Ohlson, James A. - New York University Verrecchia, Robert E. - University of Pennsylvania Kothari, S. P. - Massachusetts Institute of Technology Rajgopal, Shivaram - Emory University Dhaliwal, Dan S. - University of Arizona Hughes, John S. - University of California, Los Angeles Lang, Mark H. - University of North Carolina at Chapel Hill

6 Year (2004-2009)

60 *159 6 *26 34 *83 60 *10 188 *296 18 *62 1 *9 6 *24 18 *43 188 *362

12 Year (1998-2009)

2 *8 3 *13 10 *25 18 *1 28 *10 10 *17 1 *2 6 *19 10 *25 28 *52

20 Year (1990-2009)

1 *2 2 *5 3 *4 4 *1 4 *3 6 *9 6 *12 8 *24 9 *23 9 *11

24

Lev, Baruch - New York University McNichols, Maureen F. - Stanford University Shevlin, Terry - University of Washington Beatty, Anne L. - The Ohio State University Beaver, William H. - Retired Kasznik, Ron - Stanford University Bartov, Eli - New York University Dechow, Patricia M. - University of California, Berkeley Skinner, Douglas J. - University of Chicago Subramanyam, K. R. - University of Southern California Aboody, David - University of California, Los Angeles Collins, Daniel W. - University of Iowa Easton, Peter D. - University of Notre Dame Richardson, Scott A. - Practice Brown, Lawrence D. - Georgia State University DeFond, Mark L. - University of Southern California Penman, Stephen H. - Columbia University in the City of New York Weber, Joseph P. - Massachusetts Institute of Technology Amir, Eli - London Business School Ayers, Benjamin C. - University of Georgia Ball, Ray - University of Chicago Bushman, Robert M. - University of North Carolina at Chapel Hill Feltham, Gerald A. - Retired Hunton, James E. - Bentley University Libby, Robert - Cornell University Lys, Thomas Z. - Northwestern University Ryan, Stephen G. - New York University Tan, Hun-Tong - Nanyang Technological University Zarowin, Paul A. - New York University Ali, Ashiq - University of Texas at Dallas Bushee, Brian J. - University of Pennsylvania Koonce, Lisa - University of Texas at Austin Landsman, Wayne R. - University of North Carolina at Chapel Hill Lundholm, Russell, J. - University of British Columbia - Vancouver Nelson, Mark W. - Cornell University Richardson, Gordon D. - University of Toronto Thomas, Wayne B. - University of Oklahoma Venkatachalam, Mohan - Duke University Walther, Beverly R. - Northwestern University Dye, Ronald A. - Northwestern University Erickson, Merle M. - University of Chicago Frankel, Richard M. - Washington University in St. Louis Gigler, Frank B. - University of Minnesota Hand, John R. M. - University of North Carolina at Chapel Hill

34 *78 18 *50 18 *43 10 *20 34 *69 103 *168 188 *362 60 *122 34 *37 10 *10 34 *78 34 *94 34 *37 1 *3 34 *37 60 *102 188 *296 1 *5 386 *648 60 *133 18 *20 60 *122 386 *648 18 *68 18 *50 60 *133 34 *62 1 *2 60 *94 103 *289 103 *159 10 *27 103 *292 386 *648 60 *83 188 *355 1 *4 60 *122 103 *289 103 *52 103 *168 103 *190 188 *417 103 *94

28 *39 18 *37 18 *39 6 *7 28 *50 3 *3 39 *86 28 *55 18 *20 18 *22 10 *25 28 *63 18 *11 3 *6 39 *16 65 *93 87 *93 6 *4 268 *358 10 *25 39 *55 130 *221 87 *101 10 *46 10 *32 18 *44 28 *39 9 *9 39 *55 87 *148 39 *37 18 *48 87 *195 183 *233 28 *55 130 *228 10 *11 18 *50 28 *73 87 *25 39 *66 39 *86 130 *167 183 *204

9 *10 9 *15 9 *16 14 *22 14 *29 14 *17 17 *8 17 *26 17 *6 17 *12 21 *19 21 *42 21 *20 21 *37 25 *18 25 *28 25 *7 25 *32 29 *21 29 *52 29 *31 29 *40 29 *35 29 *76 29 *58 29 *41 29 *35 29 *43 29 *38 40 *43 40 *30 40 *87 40 *93 40 *25 40 *64 40 *104 40 *49 40 *58 40 *58 50 *14 50 *52 50 *95 50 *51 50 *26

25

Hutton, Amy P. - Boston College Ke, Bin - Nanyang Technological University Khurana, Inder K. - University of Missouri Leone, Andrew J. - University of Miami Livnat, Joshua - New York University Maydew, Edward L. - University of North Carolina at Chapel Hill Sougiannis, Theodore - University of Illinois at Urbana-Champaign Sridharan, Sri (Swaminath - Northwestern University Trueman, Brett - University of California, Los Angeles Tse, Senyo Y. - Texas A&M University Waymire, Gregory - Emory University Baginski, Stephen P. - University of Georgia Barron, Orie - Pennsylvania State University Bloomfield, Robert J. - Cornell University Bowen, Robert M. - University of Washington Callen, Jeffrey L. - University of Toronto D`Souza, Julia M. - Cornell University Guay, Wayne R. - University of Pennsylvania Harris, Trevor S. - Columbia University in the City of New York Kim, Oliver - University of Maryland Lee, Charles M. C. - Stanford University Leuz, Christian - University of Chicago Marquardt, Carol A. - Baruch College-The City University of New York Nelson, Karen K. - Rice University Petroni, Kathy R. - Michigan State University Schipper, Katherine - Duke University Stanford, Mary S. - Texas Christian University Wahlen, James M. - Indiana University Bloomington Zhang, Xiao-Jun - University of California, Berkeley Abarbanell, Jeffrey S. - University of North Carolina at Chapel Hill Bamber, Linda Smith - University of Georgia Beneish, Messod Daniel - Indiana University Bloomington Cheng, Qiang - University of Wisconsin-Madison Cready, William M. - University of Texas at Dallas Elgers, Pieter T. - University of Massachusetts Amherst Fairfield, Patricia M. - Georgetown University Fischer, Paul E. - Pennsylvania State University Francis, Jere R. - University of Missouri Guenther, David A. - University of Oregon Hayn, Carla K. - University of California, Los Angeles Hemmer, Thomas - Rice University Johnson, Marilyn F. - Michigan State University Kang, Sok-Hyon - George Washington University Krishnan, Gopal V. - Lehigh University

386 *190 18 *20 103 *183 10 *27 18 *34 386 *648 60 *168 188 *190 188 *417 103 *183

103 *190 188 *296 60 *133 10 *7 188 *362 60 *168

386 *648 10 *19 60 *69 188 *362 60 *159 103 *353 103 *168 188 *362 188 *190 386 *438 103 *292 386 *648 6 *1 103 *183 386 *648 188 *362 386 *438 18 *25 188 *190 103 *190 188 *296 386 *648 188 *296 18 *10

87 *93 28 *34 87 *128 18 *48 65 *98 87 *167 87 *195 87 *75 87 *167 65 *84 130 *133 183 *307 87 *202 65 *102 87 *183 39 *39 39 *46 39 *55 631 *699 268 *358 87 *133 28 *20 39 *23 39 *55 39 *98 39 *112 65 *98 130 *221 39 *25 183 *172 183 *353 130 *113 39 *15 130 *195 183 *289 130 *221 130 *113 39 *52 87 *93 87 *153 183 *204 65 *75 268 *358 39 *14

50 *47 50 *70 50 *62 50 *110 50 *73 50 *73 50 *61 50 *45 50 *33 50 *46 50 *64 66 *116 66 *106 66 *71 66 *173 66 *76 66 *52 66 *95 66 *101 66 *82 66 *63 66 *69 66 *50 66 *64 66 *150 66 *176 66 *75 66 *85 66 *56 84 *64 84 *150 84 *76 84 *56 84 *116 84 *132 84 *153 84 *76 84 *116 84 *101 84 *95 84 *76 84 *121 84 *95 84 *52

26

LaFond, Ryan - Practice Larcker, David F. - Stanford University Lehavy, Reuven - University of Michigan Li, Oliver Zhen - University of Arizona Liu, Jing - University of California, Los Angeles McAnally, Mary Lea - Texas A&M University Mohanram, Partha S. - University of Toronto Pincus, Morton - University of California, Irvine Pittman, Jeffrey A. - Memorial University Pownall, Grace - Emory University Raghunandan, K. - Florida International University Ramesh, K. - Rice University Robinson, John R. - University of Texas at Austin Shackelford, Douglas A. - University of North Carolina at Chapel Hill Shaw, Wayne H. - Southern Methodist University Soliman, Mark T. - University of Washington Thomas, Jacob K. - Yale University Wasley, Charles E. - University of Rochester Watts, Ross L. - Massachusetts Institute of Technology Welker, Michael - Queen`s University Wong, M. H. Franco - University of Toronto Zimmerman, Jerold L. - University of Rochester

18 *37 103 *168 34 *65 6 *6 60 *133 34 *98 34 *18 188 *417 60 *52 103 *168 103 *190 103 *168 188 *362 386 *648 18 *27 386 *438 34 *78 103 *102 188 *362 386 *438 103 *190

39 *84 130 *183 39 *32 39 *63 39 *86 65 *151 39 *23 65 *113 39 *17 183 *233 65 *54 87 *133 65 *133 130 *228 183 *289 39 *72 87 *113 130 *221 183 *172 87 *183 39 *45 183 *289

84 *174 84 *121 84 *82 84 *132 84 *177 84 *213 84 *71 84 *106 84 *64 84 *121 84 *85 84 *135 84 *177 84 *174 84 *87 84 *149 84 *128 84 *135 84 *110 84 *121 84 *104 84 *110

Managerial Author

Banker, Rajiv D. - Temple University Reichelstein, Stefan - Stanford University Larcker, David F. - Stanford University Rajan, Madhav V. - Stanford University Shields, Michael D. - Michigan State University Balakrishnan, Ramji - University of Iowa Ittner, Christopher D. - University of Pennsylvania Young, S. Mark - University of Southern California Arya, Anil - The Ohio State University Baiman, Stanley - University of Pennsylvania Chenhall, Robert H. - Monash University Chow, Chee W. - Retired Dutta, Sunil - University of California, Berkeley Evans, John H. - University of Pittsburgh Luft, Joan L. - Michigan State University Fisher, Joseph G. - Indiana University Bloomington

6 Year (2004-2009)

12 *30 1 *2 61 *154 2 *10 12 *43 12 *45 61 *154 142 *312 12 *29 30 *61 6 *4 142 *312 6 *13 2 *28 30 *58 61 *172

12 Year (1998-2009)

3 *13 1 *1 23 *50 4 *11 4 *17 14 *24 14 *32 48 *103 7 *7 31 *52 7 *3 23 *68 2 *2 7 *46 14 *36 23 *68

20 Year (1990-2009)

1 *3 2 *1 3 *8 3 *2 5 *5 6 *7 6 *14 6 *15 9 *9 10 *12 10 *6 12 *37 12 *13 12 *26 12 *10 16 *20

27

Hemmer, Thomas - Rice University Indjejikian, Raffi J. - University of Michigan Abernethy, Margaret A. - University of Melbourne Baldenius, Tim - Columbia University in the City of New York Datar, Srikant M. - Harvard University Demski, Joel S. - University of Florida Feltham, Gerald A. - Retired Glover, Jonathan C. - Carnegie Mellon University Davila, Antonio - IESE Business School, University of Navarra Dikolli, Shane S. - Duke University Fellingham, John C. - The Ohio State University Foster, George - Stanford University Gupta, Mahendra - Washington University in St. Louis Sprinkle, Geoffrey B. - Indiana University Bloomington Widener, Sally K. - Rice University Ahrens, Thomas - United Arab Emirates University Anderson, Shannon W. - University of California, Davis Ghosh, Dipankar - University of Oklahoma Haka, Susan F. - Michigan State University Hartmann, Frank G. H. - Erasmus University Rotterdam Krishnan, Ranjani - Michigan State University Merchant, Kenneth A. - University of Southern California Rankin, Frederick W. - Colorado State University Sivaramakrishnan, Konduru - University of Houston Soderstrom, Naomi S. - University of Colorado at Boulder Towry, Kristy L. - Emory University Van der Stede, Wim A. - London School of Economics and Political Science Dunk, Alan S. - University of Canberra Gaver, Jennifer J. - University of Georgia Gaver, Kenneth M. - Retired Libby, Theresa - University of Waterloo Lillis, Anne M. - University of Melbourne Moers, Frank - Maastricht University Peffer, Sean A. - University of Kentucky Sedatole, Karen L. - Michigan State University Selto, Frank H. - University of Colorado at Boulder Wu, Anne - National Chengchi University Young, Richard A. - The Ohio State University Bushman, Robert M. - University of North Carolina at Chapel Hill Cardinaels, Eddy - Tilburg University Carter, Mary Ellen - Boston College Chua, Wai Fong - University of New South Wales Ezzamel, Mahmoud - Cardiff University

61 *36 12 *26

31 *18 14 *21 31 *38 4 *4 124 *275 23 *48 14 *23 48 *75 7 *4 7 *13 48 *133 80 *108 256 *500 7 *12 7 *6 48 *38 31 *50 31 *8 48 *78 14 *8 14 *26 80 *235 23 *26 124 *142 48 *108 14 *19

16 *4 16 *22 19 *21 19 *18 19 *40 19 *33 19 *26 19 *33 25 *18 25 *35 25 *46 25 *32 25 *22 25 *31 25 *22 32 *17 32 *25 32 *11 32 *48 32 *26 32 *54 32 *46 32 *42 32 *48 32 *57 32 *42

30 *63

14 *24 256 *142

61 *128 30 *47 12 *5 61 *172 12 *43 142 *312 61 *172 30 *126 142 *312 12 *16 12 *47 142 *185 142 *312

31 *19 31 *26 23 *8 23 *68 23 *26 80 *108 31 *88 31 *76 124 *275 31 *36 31 *78 48 *53 48 *108

32 *53 44 *16 44 *66 44 *66 44 *35 44 *41 44 *26 44 *112 44 *54 44 *61 44 *112 44 *88 55 *121 55 *65 55 *125 55 *48 55 *125

30 *47 142 *312 30 *123 30 *58 61 *149 2 *2 2 *13 30 *123 30 *47 142 *312 61 *172 6 *8 30 *18 61 *36 142 *185 12 *18 6 *16 142 *312 30 *63 30 *128 6 *30

28

Frederickson, James R. - University of Melbourne Harrison, Graeme L. - Macquarie University Hirst, Mark K. - University of New South Wales Hunton, James E. - Bentley University Jacobs, Fred A. - Retired Lambert, Richard A. - University of Pennsylvania Lanen, William N. - University of Michigan Leone, Andrew J. - University of Miami Lukka, Kari - Turku School of Economics Macintosh, Norman B. - Queen`s University Miller, Peter - London School of Economics and Political Science Mittendorf, Brian - The Ohio State University Nagar, Venky - University of Michigan O`Leary, Ted - University of Manchester Potter, Gordon - Cornell University Schwartz, Steven T. - Binghamton University Sloan, Richard G. - University of California, Berkeley Wier, Benson - Virginia Commonwealth University Aboody, David - University of California, Los Angeles Baber, William R. - Georgetown University Bhimani, Alnoor - London School of Economics and Political Science Birnberg, Jacob G. - University of Pittsburgh Brownell, Peter - Deceased Callen, Jeffrey L. - University of Toronto Chapman, Christopher S. - Imperial College London Christensen, Peter Ove - Aarhus University Covaleski, Mark A. - University of Wisconsin-Madison Dechow, Patricia M. - University of California, Berkeley Eldenburg, Leslie - University of Arizona Fischer, Paul E. - Pennsylvania State University Hall, Matthew - London School of Economics and Political Science Hannan, R. Lynn - Georgia State University Hansen, Stephen C. - George Washington University Hopper, Trevor - Victoria University of Wellington Hughes, John S. - University of California, Los Angeles Kachelemeier, Steven J. - University of Texas at Austin Kaplan, Steven E. - Arizona State University Kelly, Kihm Ong - University of Waterloo Kida, Thomas E. - University of Massachusetts Amherst Kulp, Susan L. - George Washington University Langfield-Smith, Kim - Monash University Lipe, Marlys Gascho - University of Oklahoma Luckett, Peter F. - Not Found Maiga, Adam S. - Florida International University

61 *128 142 *312 142 *312 12 *18

61 *128 142 *185 61 *128 6 *7 142 *312 61 *128 30 *126 142 *312 30 *61

30 *30 61 *154 61 *36 61 *154 61 *128 61 *185 61 *185 12 *6 30 *63 61 *63 61 *172 61 *128 61 *63 12 *1 61 *154

12 *18

48 *102 124 *238 256 *317 31 *74 48 *53 124 *108 48 *46 31 *32 124 *142 124 *238 31 *35 31 *21 124 *238 256 *710 31 *76 31 *78 48 *87 124 *275 124 *53 80 *78 256 *317 124 *275 80 *53 80 *142 124 *306 124 *238 124 *317 48 *53 48 *26 48 *133 124 *238 80 *88 124 *306 80 *108 80 *108 48 *15 124 *275 48 *67 124 *142 124 *142 80 *238 48 *53

55 *66 55 *42 55 *77 55 *121 55 *66 55 *85 55 *57 55 *61 55 *57 55 *85 55 *77 55 *64 55 *45 55 *77 55 *123 55 *124 55 *66 55 *125 78 *136 78 *175 78 *26 78 *91 78 *91 78 *89 78 *48 78 *164 78 *170 78 *125 78 *91 78 *91 78 *54 78 *213 78 *77 78 *91 78 *136 78 *125 78 *112 78 *38 78 *164 78 *111 78 *66 78 *66 78 *175 78 *91

29

Matejka, Michal - Arizona State University Melumad, Nahum D. - Columbia University in the City of New York Mouritsen, Jan - Copenhagen Business School Nagarajan, Nandu J. - University of Pittsburgh Nanda, Dhananjay (DJ) - University of Miami Noreen, Eric W. - Retired Ogden, Stuart - University of Sheffield Otley, David T. - Lancaster University Parker, Robert J. - University of New Orleans Pizzini, Mina J. - Southern Methodist University Roodhooft, Filip - Vlerick Leuven Gent Management School Salterio, Steven E. - Queen`s University Saouma, Richard E. - University of California, Los Angeles Schulz, Axel K-D. - Monash University Smith, Abbie J. - University of Chicago Smith, James F. - University of Massachusetts Amherst Smith, Michael J. - Boston University Vaysman, Igor - Baruch College-The City University of New York Verrecchia, Robert E. - University of Pennsylvania Warlop, Luk - Catholic University of Leuven Webb, R. Alan - University of Waterloo Williams, John J. - Singapore Management University Williamson, Michael G. - University of Texas at Austin

12 *18 30 *47 12 *58 142 *312 61 *128 61 *63 30 *13 61 *172 142 *312 12 *45 142 *312 142 *312 142 *63 142 *185 61 *172 142 *312 12 *30

48 *53 124 *275 48 *42 48 *135 48 *78 124 *238 48 *68 124 *142 48 *32 48 *103 48 *78 48 *103 48 *103 256 *500 124 *275 48 *15 124 *142 80 *135 48 *103 48 *31 256 *317 48 *78

78 *91 78 *164 78 *77 78 *214 78 *125 78 *66 78 *89 78 *112 78 *91 78 *61 78 *170 78 *125 78 *170 78 *170 78 *164 78 *164 78 *38 78 *48 78 *164 78 *170 78 *60 78 *139 78 *125

Tax Author

Sansing, Richard C. - Dartmouth College Dhaliwal, Dan S. - University of Arizona Shackelford, Douglas A. - University of North Carolina at Chapel Hill Erickson, Merle M. - University of Chicago Mills, Lillian F. - University of Texas at Austin Sullivan, Julie H. - University of San Diego Omer, Thomas C. - Texas A&M University Cloyd, C. Bryan - Virginia Polytechnic Maydew, Edward L. - University of North Carolina at Chapel Hill Ayers, Benjamin C. - University of Georgia Davis, Jon S. - University of Wisconsin-Madison Guenther, David A. - University of Oregon Robinson, John R. - University of Texas at Austin Shevlin, Terry - University of Washington Li, Oliver Zhen - University of Arizona

6 Year (2004-2009)

1 *1 1 *3 52 *106 8 *15 4 *5 52 *106 4 *10 52 *106 13 *26 8 *18 13 *13 13 *26 8 *7 3 *2

12 Year (1998-2009)

1 *1 2 *3 5 *8 4 *4 3 *2 62 *100 5 *10 12 *22 9 *26 5 *15 62 *100 21 *18 9 *22 12 *12 5 *6

20 Year (1990-2009)

1 *1 2 *4 3 *2 4 *5 4 *3 6 *8 7 *9 8 *6 8 *11 10 *13 11 *13 11 *7 11 *19 11 *10 15 *26

30

Newberry, Kaye J. - University of Houston Ricketts, Robert C. - Texas Tech University Gupta, Sanjay - Michigan State University Hanlon, Michelle - Massachusetts Institute of Technology Harris, David G. - Syracuse University Klassen, Kenneth J. - University of Waterloo Phillips, John D. - University of Connecticut Spilker, Brian C. - Brigham Young University Trezevant, Robert H. - University of Southern California Wang, Shing-wu - University of Southern California Blouin, Jennifer L. - University of Pennsylvania Dunbar, Amy E. - University of Connecticut Frischmann, Peter J. - Idaho State University Hatfield, Richard C. - University of Alabama Kemsley, Deen - Not Found Krull, Linda K. - University of Oregon Magro, Anne M. - George Mason University Rego, Sonja Olhoft - University of Iowa Weaver, Connie D. - Texas A&M University Bobek, Donna D. - University of Central Florida Chan, K. Hung - Lingnan University Cuccia, Andrew D. - University of Oklahoma Hite, Peggy A. - Indiana University Bloomington Roberts, Michael L. - University of Colorado Denver Rupert, Timothy J. - Northeastern University Seetharaman, Ananth - Saint Louis University Seida, Jim A. - University of Notre Dame Vines, Cynthia C. - University of Kentucky White, Richard A. - University of South Carolina Wilkie, Patrick J. - University of Virginia-McIntire School Atwood, T. J. - Florida State University Beatty, Anne L. - The Ohio State University Frank, Mary Margaret - University of Virginia-Darden School Gleason, Cristi A. - University of Iowa Gramlich, Jeffrey D. - University of Southern Maine Halperin, Robert M. - Retired Heitzman, Shane - University of Oregon Iyer, Govind S. - University of North Texas Jung, Woon-Oh - Seoul National University Ke, Bin - Nanyang Technological University Mo, Phyllis Lai Lan - Lingnan University Petroni, Kathy R. - Michigan State University Pincus, Morton - University of California, Irvine Pittman, Jeffrey A. - Memorial University

28 *47 13 *46 52 *106 4 *4 52 *63 52 *63 52 *172 52 *106 52 *63 8 *17 52 *189 13 *26 8 *15 4 *8 13 *10 13 *23 13 *26 13 *20 28 *55 28 *59

52 *106 52 *106 52 *63 28 *47 28 *47 28 *52 52 *106 13 *20 52 *106

28 *55 52 *172 52 *63

12 *15 26 *61 38 *55 9 *7 21 *18 26 *33 21 *22 21 *32 62 *117 38 *43 12 *29 38 *61 26 *53 12 *9 62 *70 12 *11 12 *5 12 *14 12 *15 21 *27 26 *38 62 *70 62 *126 111 *130 62 *117 62 *100 26 *21 62 *100 38 *43 111 *206 26 *12 38 *43 26 *28 26 *41 38 *70 111 *206 26 *43 62 *100 38 *33 26 *38 62 *100 38 *100 26 *22

15 *13 15 *18 18 *23 18 *28 18 *13 18 *21 18 *24 18 *22 18 *25 18 *12 26 *54 26 *27 26 *44 26 *30 26 *28 26 *32 26 *19 26 *39 26 *40 35 *47 35 *47 35 *33 35 *52 35 *13 35 *59 35 *33 35 *33 35 *33 35 *44 35 *33 46 *33 46 *62 46 *52 46 *74 46 *59 46 *69 46 *76 46 *62 46 *59 46 *47 46 *69 46 *69 46 *62 46 *44

31

Plesko, George A. - University of Connecticut Swenson, Charles W. - University of Southern California Wartick, Martha L. - University of Northern Iowa Yetman, Robert J. - University of California, Davis Amir, Eli - London Business School Anderson, Kenneth E. - University of Tennessee Knoxville Barrick, John A. - Brigham Young University Bauman, Mark P. - University of Northern Iowa Beck, Paul J. - University of Illinois at Urbana-Champaign Boylan, Scott J. - Washington and Lee University Carnes, Gregory A. - University of North Alabama Christian, Charles W. - Arizona State University De Waegenaere, Anja - Tilburg University Dyreng, Scott D. - Duke University Enis, Charles R. - Pennsylvania State University Falsetta, Diana - University of Miami Geisler, Gregory G. - University of Missouri- St. Louis Hulse, David S. - University of Kentucky Jackson, Scott B. - University of South Carolina Kaplan, Steven E. - Arizona State University Lang, Mark H. - University of North Carolina at Chapel Hill Lefanowicz, Craig E. - University of Virginia-McIntire School Lightner, Teresa - University of North Texas Limberg, Stephen T. - University of Texas at Austin Manzon, Gil B. Jr. - Boston College Meade, Janet A. - University of Houston Novack, Garth F. - University of Washington-Tacoma Reckers, Philip M. J. - Arizona State University Robinson, Leslie A. - Dartmouth College Sanders, Debra L. - Washington State University Sawyers, Roby B. - North Carolina State University Shaw, Wayne H. - Southern Methodist University Shelley, Marjorie K. - Texas A&M University Stock, Toby - Ohio University Wilson, Ryan - University of Iowa Wolfson, Mark A. - Retired Young, James C. - Northern Illinois University Alexander, Raquel M. - University of Kansas Anderson, Susan E. - Appalachian State University Baldenius, Tim - Columbia University in the City of New York Balsam, Steven - Temple University Bedard, Jean C. - Bentley University Buchheit, Steve - Texas Tech University Calegari, Michael J. - Santa Clara University

52 *63

28 *26

38 *33 111 *206 38 *63 26 *18 62 *100

52 *172 28 *26

38 *41 38 *55

28 *18

38 *33

28 *47 13 *20

38 *63 38 *63 62 *70 38 *67 62 *43 111 *70 38 *67 62 *70 111 *308 38 *70 38 *54

13 *23 52 *63 13 *23 28 *26 52 *106 28 *105

111 *130 52 *63 52 *106 13 *9 52 *106

38 *55 111 *206 38 *33 111 *206

52 *172 52 *63 13 *10

38 *63 38 *67 62 *100 38 *38

52 *106

28 *59 52 *189

111 *206 62 *55 111 *130 62 *100 62 *126 62 *204 62 *30

46 *47 46 *69 46 *47 46 *41 64 *104 64 *91 64 *74 64 *91 64 *113 64 *62 64 *91 64 *109 64 *104 64 *104 64 *76 64 *109 64 *62 64 *31 64 *109 64 *91 64 *165 64 *113 64 *90 64 *91 64 *41 64 *41 64 *91 64 *113 64 *62 64 *113 64 *91 64 *104 64 *109 64 *104 64 *69 64 *113 64 *62 97 *91 97 *113 97 *166 97 *166 97 *204 97 *347 97 *55

32

Chang, Otto H. - California State University, San Bernardino Christensen, Anne L. - Montana State University Cools, Martine - Lessius Crain, Terry L. - University of Oklahoma Espahbodi, Hassanali - Western Illinois University Evans, John H. - University of Pittsburgh Fischer, Carol - St Bonaventure University Frankel, Micah - California State University, East Bay Gaver, Jennifer J. - University of Georgia Hasseldine, D. John - University of Nottingham Henning, Steven L. - Practice Hill, Thomas J. Jr. - Not Found Hofmann, Mary Ann - Appalachian State University Huddart, Steven J. - Pennsylvania State University Kachelemeier, Steven J. - University of Texas at Austin Kadous, Kathryn - Emory University Kim, Chung K. - Not Found Kinney, Michael R. - Texas A&M University Kirschenheiter, Michael T - University of Illinois at Chicago Krawczyk, Kathy - North Carolina State University Laplante, Stacie Kelley - University of Georgia Larkins, Ernest R. - Not Found Lisowsky, Petro - University of Illinois at Urbana-Champaign Lo, Agnes W. Y. - Lingnan University Luna, LeAnn - University of Tennessee Knoxville Madeo, Silvia A. - Retired Manly, Tracy S. - University of Tulsa Maroney, James J. - Northeastern University Masselli, John J. - Texas Tech University Matsunaga, Steven R. - University of Oregon Mawani, Amin - York University Melumad, Nahum D. - Columbia University in the City of New York Milliron, Valerie C. - California State University, Chico Morrow, Michaele - Northeastern University Moser, Donald V. - University of Pittsburgh Moser, William - University of Missouri Mozes, Haim A. - Fordham University Murphy, Daniel P. - University of Tennessee Knoxville Narayanan, V. G. - Harvard University Nutter, Sarah E. - George Mason University Paquette, Suzanne M. - Laval University Porter, Susan L. - University of Virginia-McIntire School Prawitt, Douglas F. - Brigham Young University Raedy, Jana Smith - University of North Carolina at Chapel Hill

28 *47

62 *100

52 *106

111 *206

28 *59

111 *130 62 *126 62 *100

52 *26

52 *106 52 *106

62 *43 111 *130 111 *206 62 *100 111 *206 111 *130 111 *206

28 *55

62 *117

28 *6 28 *55 52 *106

62 *30 62 *117 62 *55 111 *206 62 *117 111 *206 62 *204 111 *206 62 *43 111 *206

52 *106 52 *189

28 *52 52 *106 28 *52

62 *115 111 *206 62 *115

52 *106

62 *70 111 *206 62 *100 111 *206 62 *117

97 *113 97 *76 97 *166 97 *76 97 *185 97 *185 97 *113 97 *166 97 *166 97 *204 97 *166 97 *166 97 *76 97 *76 97 *185 97 *166 97 *185 97 *113 97 *185 97 *76 97 *185 97 *76 97 *55 97 *185 97 *91 97 *166 97 *185 97 *185 97 *347 97 *185 97 *76 97 *185 97 *185 97 *183 97 *185 97 *183 97 *91 97 *166 97 *113 97 *185 97 *166 97 *76 97 *166 97 *185

33

Rhoades, Shelley C. - Villanova University Rose, Jacob M. - University of New Hampshire Schadewald, Michael S. - University of Wisconsin-Milwaukee

52 *26

111 *70 62 *43

97 *55 97 *76 97 *208

This table presents approximately the top one hundred-ranked accounting researchers in each of the accounting topical areas. The rankings are based on publication counts in the following eleven journals: AOS, Auditing, BRIA, CAR, JAE, JAR, JATA, JIS, JMAR, RAST, and TAR. The table shows the author rank based on article counts over the entire sample period of the study (20 years) as well as ranks based on the number of articles published in selected journals over the past 12- and 6-year windows. The number listed after the * is an alternative ranking based on reducing the weight of articles that are co-authored. The weighting is computed as 1 divided by the # of authors on a paper. Beyond the re-weighting of the articles, the alternative ranking is computed in the same manner as the main set of rankings.

34

Table 2 Academia Ranking of Researchers by Methodology Analytical 6 Year Author

Reichelstein, Stefan - Stanford University Feltham, Gerald A. - Retired Verrecchia, Robert E. - University of Pennsylvania Arya, Anil - The Ohio State University Hughes, John S. - University of California, Los Angeles Rajan, Madhav V. - Stanford University Ohlson, James A. - New York University Dutta, Sunil - University of California, Berkeley Dye, Ronald A. - Northwestern University Baiman, Stanley - University of Pennsylvania Sansing, Richard C. - Dartmouth College Demski, Joel S. - University of Florida Gigler, Frank B. - University of Minnesota Hemmer, Thomas - Rice University Melumad, Nahum D. - Columbia University in the City of New York Sridharan, Sri (Swaminath - Northwestern University Glover, Jonathan C. - Carnegie Mellon University Baldenius, Tim - Columbia University in the City of New York Indjejikian, Raffi J. - University of Michigan Kanodia, Chandra - University of Minnesota Mittendorf, Brian - The Ohio State University Ziv, Amir - Columbia University in the City of New York Bushman, Robert M. - University of North Carolina at Chapel Hill Christensen, Peter Ove - Aarhus University Datar, Srikant M. - Harvard University Fischer, Paul E. - Pennsylvania State University Kim, Oliver - University of Maryland Pae, Suil - Sungkyunkwan University Penno, Mark C. - University of Iowa Fellingham, John C. - The Ohio State University Newman, Paul - University of Texas at Austin Patterson, Evelyn R. - Indiana University, Purdue Indianapolis Smith, J. Reed - Indiana University, Purdue Indianapolis Antle, Rick - Yale University Kirschenheiter, Michael T - University of Illinois at Chicago Liang, Pierre Jinghong - Carnegie Mellon University

(2004-2009)

1 *1 8 *26 59 *123 4 *6 4 *18 2 *3 13 *6 4 *10 13 *12 13 *32 4 *10 28 *62 28 *69 28 *56 13 *21 59 *71 8 *16 59 *123 13 *55 3 *2 28 *34 13 *34 28 *61 59 *34

13 *28 28 *56 28 *56

8 *16

12 Year (1998-2009)

1 *1 4 *9 11 *15 3 *7 7 *17 4 *11 7 *2 2 *3 12 *8 24 *34 7 *5 16 *32 16 *25 16 *22 31 *55 12 *16 24 *42 4 *5 39 *65 24 *55 7 *9 16 *18 98 *189 16 *33 98 *189 12 *14 39 *65 12 *4 63 *110 63 *187 24 *35 16 *22 24 *41 63 *102 24 *20 16 *13

20 Year (1990-2009)

1 *2 2 *7 3 *5 4 *9 4 *11 4 *6 7 *1 8 *8 8 *3 10 *15 10 *4 12 *14 12 *16 14 *10 14 *19 14 *12 17 *23 18 *18 18 *20 20 *25 20 *22 20 *21 23 *32 23 *35 23 *36 23 *24 23 *33 23 *12 23 *17 30 *48 30 *42 30 *33 30 *42 34 *42 34 *29 34 *29

35

Mukherji, Arijit - Deceased Sapra, Haresh - University of Chicago Sivaramakrishnan, Konduru - University of Houston Balakrishnan, Ramji - University of Iowa Banker, Rajiv D. - Temple University Evans, John H. - University of Pittsburgh Magee, Robert P. - Northwestern University Narayanan, V. G. - Harvard University Sappington, David E. M. - University of Florida Stocken, Phillip C. - Dartmouth College Trueman, Brett - University of California, Los Angeles Wu, Martin G. H. - University of Illinois at Urbana-Champaign Zhang, Xiao-Jun - University of California, Berkeley Anctil, Regina M. - University of St. Thomas Einhorn, Eti - Tel Aviv University Guenther, David A. - University of Oregon Hansen, Stephen C. - George Washington University Kao, Jennifer L. - University of Alberta Lambert, Richard A. - University of Pennsylvania Saouma, Richard E. - University of California, Los Angeles Shibano, Toshiyuki - Practice Thoman, Lynda - Purdue University Vaysman, Igor - Baruch College-The City University of New York Venugopalan, Raghu - University of Illinois at Urbana-Champaign Yee, Kenton K. - Practice Zhang, Ping - University of Toronto Bagnoli, Mark - Purdue University Balachandran, Bala V. - Northwestern University Barth, Mary E. - Stanford University Beyer, Anne - Stanford University Chan, Derek K. - University of Hong Kong Chen, Qi - Duke University Darrough, Masako N. - Baruch College-The City University of New York Frimor, Hans - Aarhus University Hayes, Rachel M. - University of Utah Huddart, Steven J. - Pennsylvania State University Jordan, James S. - Pennsylvania State University Laux, Volker - University of Texas at Austin Levine, Carolyn B. - Rutgers, The State University of New Jersey Lin, Haijin - University of Houston Liu, Jing - University of California, Los Angeles

13 *32 28 *34

28 *62

28 *62 28 *34 28 *21 59 *71 8 *4 28 *34

59 *123 8 *27

59 *71 28 *69 13 *4 59 *34 28 *34 59 *159 13 *6 28 *62

98 *237 16 *22 63 *73

39 *65 98 *115 63 *47 39 *73 31 *35 98 *115 24 *20 31 *26 98 *115 31 *19 31 *35 98 *189 63 *110 31 *57 63 *110 98 *115 63 *73 31 *65 31 *12 39 *26 39 *58 39 *101 39 *26 63 *47 39 *43

59 *71 59 *71

39 *65 98 *115 63 *102

13 *12 59 *123 13 *19 28 *62

39 *35 39 *58 39 *43 39 *73

34 *57 34 *46 34 *49 40 *29 40 *46 40 *70 40 *56 40 *25 40 *70 40 *49 40 *25 40 *41 40 *37 50 *58 50 *37 50 *60 50 *37 50 *72 50 *89 50 *88 50 *58 50 *49 50 *37 50 *103 50 *25 50 *42 63 *89 63 *103 63 *162 63 *49 63 *60 63 *74 63 *60 63 *103 63 *60 63 *72 63 *74 63 *60 63 *89 63 *74 63 *110

36

Liu, Jun - Cheung Kong Graduate School of Busines Lundholm, Russell, J. - University of British Columbia - Vancouver Nagar, Venky - University of Michigan Nagarajan, Nandu J. - University of Pittsburgh Ray, Korok - Georgetown University Ronen, Joshua - New York University Sabac, Florin - University of Alberta Smith, Michael J. - Boston University Subramanyam, K. R. - University of Southern California Suh, Yoon S. - Not Found Suijs, Jeroen - Tilburg University Sunder, Shyam - Yale University Wagenhofer, Alfred - University of Graz Watts, John S. - Practice Watts, Susan G. - Purdue University Williams, Michael G. - Practice Xie, Jia-Zheng James - Not Found Zhang, Guochang - Hong Kong University of Science and Technology Zhang, Yun - George Washington University Alles, Michael G. - Rutgers, The State University of New Jersey Amershi, Amin H. - McMaster University Amir, Eli - London Business School Bar-Yosef, Sasson - Bocconi University Beck, Paul J. - University of Illinois at Urbana-Champaign Begley, Joy - University of British Columbia - Vancouver Budde, Joerg - University of Bonn Caplan, Dennis H. - State University of New York at Albany Cheung, Joseph K. - Deceased Christensen, John - University of Southern Denmark, Odense Clinch, Greg - University of Melbourne De Waegenaere, Anja - Tilburg University Dikolli, Shane S. - Duke University Dontoh, Alex - New York University Fan, Qintao - University of California, Berkeley Farlee, Mitchell A. - Practice Gao, Pingyang - University of Chicago Goex, Robert F. - University of Freiburg Guttman, Ilan - Stanford University Halperin, Robert M. - Retired Hwang, Yuchang - Arizona State University Kirby Jones, Alison J. - Boston University

28 *62

39 *65

28 *62 59 *123 13 *9 59 *71 13 *19

39 *43 98 *189 39 *31 63 *102 39 *43 39 *35 98 *115 98 *189 39 *26

28 *12 28 *34 28 *34 28 *56 59 *123

63 *73 98 *115 39 *58 39 *65 98 *189

59 *71 13 *31

39 *26 39 *65

59 *71 59 *71 59 *123 59 *34

98 *189 98 *115 98 *115 63 *102 63 *47 63 *47

28 *21

63 *110 63 *102 63 *47 98 *189 63 *47

28 *12 59 *71 28 *28

63 *35 63 *73 63 *58

59 *123

63 *102 98 *115

28 *56 59 *71

63 *103 63 *60 63 *74 63 *103 63 *55 63 *89 63 *74 63 *60 63 *60 63 *89 63 *49 63 *89 63 *60 63 *79 63 *89 63 *103 63 *89 63 *49 63 *103 97 *163 97 *163 97 *163 97 *110 97 *163 97 *163 97 *79 97 *79 97 *79 97 *110 97 *179 97 *163 97 *79 97 *163 97 *79 97 *89 97 *60 97 *110 97 *89 97 *110 97 *163 97 *177

37

Kulp, Susan L. - George Washington University Kwon, Young K. - Retired Langberg, Nisan - University of Houston Lee, Chi-Wen Jevons - Tulane University Lim, Suk S. - University of Seoul Lu, Tong - University of Houston Mookherjee, Dilip - Boston University Nanda, Dhananjay (DJ) - University of Miami O`Hanlon, John F. - Lancaster University Peasnell, Ken V. - Lancaster University Ramakrishnan, Ram T. S. - University of Illinois at Chicago Rhoades, Shelley C. - Villanova University Robinson, Leslie A. - Dartmouth College Sankar, Mandira Roy - Not Found Sarath, Bharat - Rutgers, The State University of New Jersey Schroeder, Douglas A. - The Ohio State University Sen, Pradyot K. - University of Cincinnati Shin, Hyun Song - Princeton University Shroff, Pervin K. - University of Minnesota Simunic, Dan A. - University of British Columbia - Vancouver Srinidhi, Bin N. - City University of Hong Kong Srivastava, Rajendra P. - University of Kansas Weyns, Guy - Retired Wild, John J. - University of Wisconsin-Madison Young, Richard A. - The Ohio State University Zhang, Li - University of Illinois at Urbana-Champaign

28 *34 59 *123

63 *58 63 *58 63 *73 98 *189

28 *21

63 *47

59 *123

63 *102 63 *73 63 *73 98 *115 98 *73 63 *47 98 *115 63 *102 63 *187

28 *21 59 *71

28 *28 59 *71 59 *71

63 *58 98 *115 98 *115

59 *123

98 *189 98 *189

59 *123

63 *114

97 *89 97 *89 97 *110 97 *163 97 *110 97 *79 97 *163 97 *163 97 *110 97 *110 97 *110 97 *89 97 *79 97 *79 97 *163 97 *271 97 *177 97 *89 97 *110 97 *110 97 *110 97 *163 97 *179 97 *110 97 *163 97 *181

Archival 6 Year Author

Barth, Mary E. - Stanford University Francis, Jennifer - Duke University Sloan, Richard G. - University of California, Berkeley Dhaliwal, Dan S. - University of Arizona Kothari, S. P. - Massachusetts Institute of Technology Rajgopal, Shivaram - Emory University DeFond, Mark L. - University of Southern California Lang, Mark H. - University of North Carolina at Chapel Hill Lev, Baruch - New York University Dechow, Patricia M. - University of California, Berkeley

(2004-2009)

107 *174 5 *23 34 *81 3 *12 14 *38 5 *17 56 *101 185 *330 34 *75 56 *81

12 Year (1998-2009)

8 *15 3 *13 12 *22 2 *7 19 *41 1 *1 12 *14 36 *56 27 *33 27 *43

20 Year (1990-2009)

1 *1 2 *3 2 *2 4 *13 5 *10 5 *12 7 *10 7 *6 7 *6 10 *17

38

Kasznik, Ron - Stanford University Larcker, David F. - Stanford University McNichols, Maureen F. - Stanford University Shevlin, Terry - University of Washington Aboody, David - University of California, Los Angeles Bartov, Eli - New York University Beatty, Anne L. - The Ohio State University Beaver, William H. - Retired Collins, Daniel W. - University of Iowa Skinner, Douglas J. - University of Chicago Brown, Lawrence D. - Georgia State University Easton, Peter D. - University of Notre Dame Petroni, Kathy R. - Michigan State University Subramanyam, K. R. - University of Southern California Weber, Joseph P. - Massachusetts Institute of Technology Ke, Bin - Nanyang Technological University Landsman, Wayne R. - University of North Carolina at Chapel Hill Richardson, Scott A. - Practice Venkatachalam, Mohan - Duke University Ball, Ray - University of Chicago Francis, Jere R. - University of Missouri Lys, Thomas Z. - Northwestern University Maydew, Edward L. - University of North Carolina at Chapel Hill Penman, Stephen H. - Columbia University in the City of New York Thomas, Wayne B. - University of Oklahoma Zarowin, Paul A. - New York University Ali, Ashiq - University of Texas at Dallas Banker, Rajiv D. - Temple University Bushee, Brian J. - University of Pennsylvania Cready, William M. - University of Texas at Dallas Erickson, Merle M. - University of Chicago Guay, Wayne R. - University of Pennsylvania Lennox, Clive S. - Nanyang Technological University Leone, Andrew J. - University of Miami Richardson, Gordon D. - University of Toronto Ryan, Stephen G. - New York University Shackelford, Douglas A. - University of North Carolina at Chapel Hill Amir, Eli - London Business School Ayers, Benjamin C. - University of Georgia Core, John E. - Massachusetts Institute of Technology Frankel, Richard M. - Washington University in St. Louis

107 *152 56 *101 14 *44 34 *64 14 *44 185 *330 8 *19 56 *127 14 *59 56 *57 14 *5 34 *31 56 *146 8 *9 1 *2 14 *19 56 *149 5 *7 56 *117 14 *19 8 *13 107 *167 56 *127 185 *271 3 *4 56 *92 107 *263 56 *81 107 *146 107 *167 56 *117 56 *152 1 *1 8 *24 185 *322 56 *117 366 *590 107 *174 56 *152 107 *174

3 *3 36 *66 19 *31 19 *33 8 *15 36 *81 8 *10 36 *75 19 *38 27 *26 27 *6 19 *11 12 *26 19 *22 3 *5 6 *3 36 *100 6 *9 12 *26 36 *47 12 *11 36 *63 36 *81 85 *89 8 *8 36 *47 85 *135 36 *76 36 *31 85 *135 27 *45 19 *17 12 *2 12 *22 123 *205 36 *54 169 *240 354 *466 36 *66 19 *33 36 *81

10 *15 10 *23 10 *20 10 *18 15 *16 15 *5 15 *27 15 *32 15 *33 15 *4 21 *8 21 *19 21 *26 21 *21 21 *25 26 *23 26 *56 26 *42 26 *38 30 *29 30 *41 30 *31 30 *44 30 *9 30 *38 30 *35 37 *42 37 *65 37 *28 37 *37 37 *46 37 *52 37 *14 37 *66 37 *90 37 *44 37 *40 48 *33 48 *52 48 *84 48 *84

39

Guenther, David A. - University of Oregon Hutton, Amy P. - Boston College Livnat, Joshua - New York University Mills, Lillian F. - University of Texas at Austin Nelson, Karen K. - Rice University Schipper, Katherine - Duke University Sougiannis, Theodore - University of Illinois at Urbana-Champaign Tse, Senyo Y. - Texas A&M University Waymire, Gregory - Emory University Baginski, Stephen P. - University of Georgia Barron, Orie - Pennsylvania State University Bowen, Robert M. - University of Washington Callen, Jeffrey L. - University of Toronto D`Souza, Julia M. - Cornell University Gaver, Jennifer J. - University of Georgia Hand, John R. M. - University of North Carolina at Chapel Hill Harris, Trevor S. - Columbia University in the City of New York Khurana, Inder K. - University of Missouri Lee, Charles M. C. - Stanford University Marquardt, Carol A. - Baruch College-The City University of New York Thomas, Jacob K. - Yale University Walther, Beverly R. - Northwestern University Willenborg, Michael - University of Connecticut Wong, T. J. - Chinese University of Hong Kong Baber, William R. - Georgetown University Bamber, Linda Smith - University of Georgia Beneish, Messod Daniel - Indiana University Bloomington Clarkson, Peter M. - University of Queensland Eldenburg, Leslie - University of Arizona Elgers, Pieter T. - University of Massachusetts Amherst Engel, Ellen E. - University of Chicago Fairfield, Patricia M. - Georgetown University Hanlon, Michelle - Massachusetts Institute of Technology Hayn, Carla K. - University of California, Los Angeles Hope, Ole-Kristian - University of Toronto Johnson, Marilyn F. - Michigan State University LaFond, Ryan - Practice Lehavy, Reuven - University of Michigan Mohanram, Partha S. - University of Toronto Park, Chul W. - University of Hong Kong Pownall, Grace - Emory University

366 *408 366 *174 14 *28 34 *43 107 *174 107 *320 56 *152 107 *167

107 *167 366 *590

169 *186 85 *89 61 *91 27 *30 27 *33 27 *80 85 *179 61 *76 123 *118 169 *274 85 *185 85 *169 61 *95 36 *41 169 *157 169 *186 576 *628 85 *113 85 *118

48 *22 48 *49 48 *64 48 *46 48 *50 48 *116 48 *56 48 *46 48 *59 61 *99 61 *93 61 *150 61 *93 61 *52 61 *66 61 *29 61 *88 61 *60 61 *58

56 *64 366 *408 185 *330 56 *127 56 *64 185 *271 107 *266 366 *590 366 *875 56 *101 366 *590 107 *174 185 *330 34 *31 107 *174 14 *38 366 *590 14 *31 34 *59 34 *16 185 *174 107 *152

36 *20 85 *104 61 *104 27 *22 61 *66 169 *240 169 *307 123 *104 169 *179 123 *157 169 *266 61 *141 123 *200 36 *47 85 *143 36 *17 61 *66 36 *76 36 *26 36 *20 61 *53 169 *209

61 *50 61 *81 61 *75 61 *66 61 *75 76 *158 76 *130 76 *66 76 *112 76 *66 76 *112 76 *162 76 *134 76 *102 76 *84 76 *61 76 *102 76 *151 76 *74 76 *63 76 *81 76 *102

107 *174 56 *127 14 *38 185 *330 366 *408 107 *92

40

Ramesh, K. - Rice University Shivakumar, Lakshmanan - London Business School Skaife, Hollis - University of Wisconsin-Madison Soliman, Mark T. - University of Washington Stanford, Mary S. - Texas Christian University Wahlen, James M. - Indiana University Bloomington Wasley, Charles E. - University of Rochester Wong, M. H. Franco - University of Toronto

107 *152 14 *14 34 *80 14 *24 107 *152 185 *330 34 *75 366 *408

85 *118 36 *17 36 *64 36 *62 61 *91 169 *266 123 *200 36 *38

76 *117 76 *61 76 *132 76 *129 76 *83 76 *93 76 *117 76 *90

Experimental 6 Year Author

Libby, Robert - Cornell University Tan, Hun-Tong - Nanyang Technological University King, Ronald R. - Washington University in St. Louis Nelson, Mark W. - Cornell University Koonce, Lisa - University of Texas at Austin Hunton, James E. - Bentley University Kachelemeier, Steven J. - University of Texas at Austin Bloomfield, Robert J. - Cornell University Bonner, Sarah E. - University of Southern California Kadous, Kathryn - Emory University Trotman, Ken T. - University of New South Wales Moser, Donald V. - University of Pittsburgh Peecher, Mark E. - University of Illinois at Urbana-Champaign Pratt, Jamie H. - Indiana University Bloomington Frederickson, James R. - University of Melbourne Hirst, D. Eric - University of Texas at Austin Kennedy, Jane Jollineau - University of Washington Lipe, Marlys Gascho - University of Oklahoma Maines, Laureen A. - Indiana University Bloomington Salterio, Steven E. - Queen`s University Shields, Michael D. - Michigan State University Dopuch, Nicholas - Retired Hodge, Frank D. - University of Washington Hoffman, Vicky B. - University of Pittsburgh Hopkins, Patrick E. - Indiana University Bloomington Kida, Thomas E. - University of Massachusetts Amherst Luft, Joan L. - Michigan State University McDaniel, Linda S. - University of Kentucky Towry, Kristy L. - Emory University

(2004-2009)

4 *9 1 *1 67 *78 6 *11 3 *4 2 *3 12 *14 19 *27 6 *14 6 *11 37 *60 12 *25 19 *39 19 *32 67 *105 67 *187 19 *32 67 *187 37 *64 19 *32 6 *19 19 *32 19 *39 67 *78 19 *32 67 *105 6 *14

12 Year (1998-2009)

2 *3 1 *1 12 *6 6 *8 5 *6 3 *4 12 *16 7 *13 76 *120 3 *2 7 *8 19 *35 12 *27 12 *32 7 *14 31 *61 49 *105 19 *22 19 *46 19 *32 19 *42 76 *120 7 *12 31 *53 19 *46 19 *42 31 *53 49 *75 7 *5

20 Year (1990-2009)

1 *3 2 *1 3 *2 3 *4 5 *5 6 *13 6 *7 8 *5 8 *8 8 *8 8 *11 12 *25 12 *17 12 *22 15 *18 15 *14 15 *15 15 *10 15 *19 15 *11 15 *31 22 *33 22 *30 22 *22 22 *26 22 *33 22 *19 22 *19 22 *26

41

Tuttle, Brad M. - University of South Carolina Asare, Stephen K. - University of Florida Davis, Jon S. - University of Wisconsin-Madison Fisher, Joseph G. - Indiana University Bloomington Peffer, Sean A. - University of Kentucky Schatzberg, Jeffrey W. - University of Arizona Williamson, Michael G. - University of Texas at Austin Agoglia, Christopher P. - University of Massachusetts Amherst Church, Bryan K. - Georgia Tech Hatfield, Richard C. - University of Alabama Jamal, Karim - University of Alberta Kinney, William R. - University of Texas at Austin Messier, William F. - University of Nevada, Las Vegas O`Donnell, Edward F. - Southern Illinois University Rankin, Frederick W. - Colorado State University Reckers, Philip M. J. - Arizona State University Sevcik, Galen R. - Georgia State University Sprinkle, Geoffrey B. - Indiana University Bloomington Tubbs, Richard M. - Retired Wallin, David E. - The Ohio State University Wright, Arnold M. - Northeastern University Cardinaels, Eddy - Tilburg University Chow, Chee W. - Retired Coller, Maribeth - Practice DeZoort, F. Todd - University of Alabama Hackenbrack, Karl E. - Vanderbilt University Hales, Jeffrey - Georgia Tech Hannan, R. Lynn - Georgia State University Houston, Richard W. - University of Alabama Joe, Jennifer R. - Georgia State University Krische, Susan D. - American University Washington, DC Krishnan, Ranjani - Michigan State University Maletta, Mario J. - Northeastern University Mayhew, Brian W. - University of Wisconsin-Madison Mercer, Molly - DePaul University Moreno, Kimberly K. - Northeastern University Ricchiute, David N. - University of Notre Dame Rose, Jacob M. - University of New Hampshire Schwartz, Rachel - University of Illinois at Urbana-Champaign Solomon, Ira - University of Illinois at Urbana-Champaign Waller, William S. - University of Arizona

12 *24

67 *105 6 *7 19 *39 67 *105 67 *208 37 *73 67 *187

12 *19 49 *61 122 *186 19 *53 12 *36 76 *139 12 *8 19 *42 122 *186 19 *45 31 *28 76 *107 76 *120 19 *22 19 *15 76 *120 49 *106 31 *36 122 *266

67 *105 12 *6

31 *46 31 *21

67 *105 67 *105

76 *120 49 *75

12 *5 19 *39 67 *187 37 *60 19 *14 37 *64 67 *105 67 *105 12 *7 37 *64 67 *39 19 *32

31 *19 31 *73 31 *70 31 *22 31 *32 31 *73 122 *186 31 *22 31 *22 31 *61 49 *8 31 *46 31 *46 76 *120 49 *61

37 *73 37 *73 67 *208 4 *2 19 *32 12 *25 37 *39

67 *78

22 *33 31 *24 31 *49 31 *66 31 *66 31 *32 31 *28 37 *77 37 *36 37 *78 37 *45 37 *42 37 *64 37 *49 37 *36 37 *80 37 *79 37 *45 37 *41 37 *28 37 *49 51 *48 51 *94 51 *58 51 *49 51 *49 51 *45 51 *109 51 *106 51 *49 51 *64 51 *109 51 *49 51 *49 51 *49 51 *94 51 *16 51 *80 51 *80 51 *80 51 *66

42

Zimbelman, Mark F. - Brigham Young University Ackert, Lucy F. - Kennesaw State University Bamber, E. Michael - University of Georgia Beck, Paul J. - University of Illinois at Urbana-Champaign Bhattacharjee, Sudip - Virginia Polytechnic Brown, Clifton E. - University of Illinois at Urbana-Champaign Burton, F. Greg - Brigham Young University Cloyd, C. Bryan - Virginia Polytechnic Earley, Christine E. - Providence College Elliott, W. Brooke - University of Illinois at Urbana-Champaign Evans, John H. - University of Pittsburgh Haka, Susan F. - Michigan State University Harrell, Adrian M. - Retired Jackson, Scott B. - University of South Carolina Jung, Woon-Oh - Seoul National University Knechel, W. Robert - University of Florida Magro, Anne M. - George Mason University McAnally, Mary Lea - Texas A&M University Miller, Jeffrey S. - University of Notre Dame Moeckel, Cindy - Retired Ng, Terence Bu-Peow - Nanyang Technological University Peters, Michael F. - Villanova University Ponemon, Lawrence A. - Practice Prawitt, Douglas F. - Brigham Young University Ramsay, Robert J. - University of Kentucky Roodhooft, Filip - Vlerick Leuven Gent Management School Schadewald, Michael S. - University of Wisconsin-Milwaukee Schultz, Joseph J. - Arizona State University Schwartz, Steven T. - Binghamton University Sedor, Lisa M. - DePaul University Shapiro, Brian P. - University of St. Thomas Shehata, Mohamed - McMaster University Smith, James F. - University of Massachusetts Amherst Smith, Steven D. - University of Illinois at Urbana-Champaign Spilker, Brian C. - Brigham Young University Vera-Munoz, Sandra C. - University of Notre Dame Warlop, Luk - Catholic University of Leuven Webb, R. Alan - University of Waterloo Wilks, T. Jeffrey - Brigham Young University Wood, David A. - Brigham Young University Young, Richard A. - The Ohio State University

67 *78 67 *105 37 *64

49 *53 122 *186 122 *186

67 *105 19 *19 67 *105 67 *78

49 *81 122 *186 76 *107 122 *140 49 *17 49 *52 76 *137 76 *107

19 *13

49 *36

67 *105 37 *27 19 *39 67 *39

122 *186 49 *36 49 *81 49 *36

37 *39

49 *53 49 *81

67 *105

76 *107

37 *73

49 *79

37 *60 67 *105 67 *105 67 *208

76 *107 49 *75 49 *36 49 *117

67 *105

19 *14 67 *105 67 *105 37 *73

19 *39 67 *105

76 *120 49 *46 76 *107 76 *120 49 *79 49 *17 49 *28 49 *81 49 *75

51 *36 72 *120 72 *111 72 *120 72 *120 72 *94 72 *111 72 *66 72 *42 72 *86 72 *160 72 *94 72 *87 72 *66 72 *120 72 *111 72 *66 72 *120 72 *66 72 *36 72 *87 72 *120 72 *36 72 *66 72 *66 72 *117 72 *161 72 *117 72 *111 72 *66 72 *178 72 *111 72 *120 72 *80 72 *66 72 *80 72 *117 72 *42 72 *58 72 *120 72 *111

43

This table presents approximately the top one hundred-ranked accounting researchers for each of the methodologies commonly used in accounting research. The rankings are based on publication counts in the following six journals: JAE, JAR, CAR, TAR, RAST, and AOS. The table shows the author rank based on article counts over the entire sample period of the study (20 years) as well as ranks based on the number of articles published in selected journals over the past 12- and 6-year windows. The number listed after the * is an alternative ranking based on reducing the weight of articles that are co-authored. The weighting is computed as 1 divided by the # of authors on a paper. Beyond the re-weighting of the articles, the alternative ranking is computed in the same manner as the main set of rankings.

44

APPENDIX Description of Companion Website To enhance the usefulness of the data presented in this paper, we have developed a companion website for this paper. The website is located at http://rankings.byuaccounting.net. The website provides the following: 

Complete listing of rankings for each ranking presented in this paper.



Rankings of the topical by methodological area crosses (e.g., rankings of auditexperimental, audit-archival, etc.).



Ability to list individuals based on their graduation date (e.g., all professors based on those who graduated between 1995 and 2000).



Periodically updated rankings as new journal issues are published.

45