Question 1

Which countries lead Accounting research?

Accepted Answer

On research quality in 2022-now, the United States, China and the United Kingdom rank highest in Accounting. By volume, Indonesia and the United States publish the most (52k and 13k works in 2022-now).

Question 2

Which institutions lead Accounting research?

Accepted Answer

Xiamen University (China) ranks first in Accounting on research quality in 2022-now, followed by Peking University and University of Hong Kong.

Question 3

Who are the leading researchers in Accounting?

Accepted Answer

Counting only their work in Accounting, Khaled Hussainey, Douglas J. Cumming and Omrane Guedhami have the most papers in the world top 10% for their subfield and year beyond the 10% expected.

Question 4

Where is Accounting research done?

Accepted Answer

The largest centres of Accounting research in 2022-now are Jakarta (Indonesia), Bandung (Indonesia), Surabaya (Indonesia) and Medan (Indonesia). Among places with at least 20 works in it, it is an unusually large share of all research in Parkes, Banten and Bokkos.

Question 5

Where is the best place to study Accounting?

Accepted Answer

Among universities, judged by research, University of Chicago, New York University and Stanford University score highest, combining standing in the field's ranking, excellence, specialisation, size, growth and international reach. Research strength is one signal when choosing where to study; it does not measure teaching.

Question 6

Is Accounting research growing?

Accepted Answer

Output in 2022-2025 was 29% higher than in 2018-2021, peaking in 2025. The fastest-growing topics are Financial Literacy and Behavior, Financial Distress and Bankruptcy Prediction and Financial Analysis and Corporate Governance.

Question 7

What are the most cited papers in Accounting?

Accepted Answer

The most cited paper in Accounting is "Common risk factors in the returns on stocks and bonds" (Eugene F. Fama, Kenneth R. French, 1993), with 28,079 citations. Next come "Corporate financing and investment decisions when firms have information that investors do not have" (19,433) and "Law and Finance" (18,396).