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

The main purpose of this paper is the construction of a ranking of the English language journals that most influences formation of the accounting thought in Brazil, based on citations in doctoral theses. The paper has a descriptive characteristic; an archival procedure and quantitative approach has been adopted. In the construction of this journal ranking, we have used the methodology of Chan and others (2009) based on citations analysis to facilitate a comparative analysis with their study which was the American case. The data base used was the doctoral theses on accounting from the Faculty of Economy, Business and Accounting of São Paulo University defended between 1996 and 2009. The results are in accordance with those of Chan and others (2009), and also provide evidence that rankings of top journals vary by specialty area and research method. In the Brazilian case, the top journals cited are Journal of Accounting and Public Policy, The Accounting Review, The Journal of Finance, Accounting, Organizations and Society.

Accounting research; Journal ranking; Citation analysis