Global ranking of accounting programmes and the elite effect in accounting research

Kam C. Chan, Carl R. Chen, Tsz Wan Cheng

Research output: Journal article publicationJournal articleAcademic researchpeer-review

46 Citations (Scopus)


We provide a global ranking of accounting research and examine the elite degree and elite affiliation effect. Based on 24 accounting journals during the period 1991-2005, the top 5 most productive countries in accounting research are in the following order: the USA, the UK, Australia, Canada and Hong Kong. We find a significant elite degree effect, indicating that authors who graduated from elite accounting programmes have a disproportionate share of publications in top-notch journals. The same conclusion is also supported by the elite affiliation effect in which leading accounting journals have higher concentration of authors who are affiliated with elite institutions.
Original languageEnglish
Pages (from-to)187-220
Number of pages34
JournalAccounting and Finance
Issue number2
Publication statusPublished - 1 Jun 2007


  • Accounting research
  • Elite effect
  • Institutional ranking

ASJC Scopus subject areas

  • Accounting
  • Finance
  • Economics, Econometrics and Finance (miscellaneous)


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