The journals of higher impact on accounting research in Brazil and USA. A comparative analysis based on doctoral theses citations

Abstract

This paper purpose is the construction of a ranking, based in the citations in doctoral theses, of the English’s language journals with major influence in the formation of the accounting thought in Brazil. Related with its purpose, this paper has a descriptive characteristic, adopted an archive procedure and a quantitative approach. In the construction of the journals ranking we used the same methodology developed by Chan, Chan, Seow e Tam (2009), which is based in citations analysis, to facilitate the comparative analysis of the results. The data base used was the accounting doctoral theses from Faculty of Economy, Business and Accounting of São Paulo University completed during 1996 and 2009. The results are in line with those of Chan, Chan, Seow e Tam (2009) and also provide evidence that top journal rankings vary by specialty area and research method. Overall the top journals are Journal of Accounting and Public Policy, The Accounting Review, The Journal of Finance, Accounting, Organizations and Society.