Resumo:
This study aims to examine journals of accounting and auditing indexed by the Scopus database. We observed the citations received until 2010 by the articles published between 1996 and 2002 as a way of identifying patterns in citations. We calculated the chances of an article published in those journals not to be quoted and identified journals that are more likely to publish an article that will get many citations. We collected data from the page of Scopus and selected only the journals with the terms accounting or auditing in their names. We removed from the sample the journals that were discontinued or that have not been regularly published between 1996 and 2002. The books were also excluded. The final sample includes 20 journals. The results show that the Journal of Accounting and Economics has the highest average number of citations (38.71 per article). The percentage of articles that are never cited within eight years after its publication varies from 0.05% to 35.29% depending on the journal. The results also show that, for some journals, the mean number of citations per year continues to rise at least up to the eighth year, suggesting that important papers usually need some time to be recognized as such. |
