Qualitative research analysis of Review of Accounting Studies Journal: scientometric, citation and collaboration analysis

Background: The objective of this study is to evaluate the research performance using scientometric related indicators i.e., quantity, quality, citations, and international collaboration of the “Review of Accounting Studies” Journal. Purpose: this journal provides an outlet for significant academic research in accounting, including theoretical, empirical, and experimental work. This journal indexed with many leading citation indexes (Social Science Citation Index, SCOPUS, WoS, etc.) and top-ranked in the management journal ranking agencies in the globe i.e., ABS & ABDC. This top-ranked journal acceptance rate is very minimal due to high standards for publishing research articles. Methods: the qualitative research analysis carried out during the study period (1996 – 2018) based on Elsevier\u27s Scopus Results: The Journal has one executive editor, ten members of the editors, and forty-one members on the editorial board. 41 editorial members from 23 leading universities in America. The study found that 564 documents were cited (16,907 cites), 81 documents were not cited and averaged to citation per paper (CPP) is 26.21 in percent. Other than business, management, and accounting 24 major subjects cited in Review of Accounting Studies journal publications. Five authors recorded an impact on the average of 36.29 citations per publication. Eight authors have registered over a 5.18 average in the h-index calculation. Seven authors published research articles with international collaboration above the group average of 26.92. The study reveals though the author h-index is high, it requires the International collaboration of authorship to receive more score in TC and CPP. The total Citation score is higher for the articles published with international collaborations. Conclusion: an international collaboration of authorship gives a wider range of reachability of authors (h-Index) and their academic content, which will get higher citation scores (TC and ACPP). This study contributes to identify the quality publication with top-ranked Journals in the accounting domain. keywords: scientometric analysis, Review of Accounting Studies, citation, collaboration, qualitative researc