An assessment of patterns of co-authorship for academic accountants within premier journals: Evidence from 1979–2004

Abstract

Abstract This study examines several important aspects of co-authorship by accounting researchers in premier journals for the years 1979–2004. Logistic regression analysis reveals that collaboration is growing significantly. This increasing trend of co-authorship is substantially greater in premier non-accounting journals than premier accounting journals. The extent of co-authorship within taxation research is notably less than financial, managerial, or auditing research. On the other hand, non-specialized articles have significantly higher co-authorship ratios. Meanwhile, trends of co-authorship are not statistically different between U.S. academic researchers and their international academic cohorts. However, co-authorship rates for non-academic researchers are significantly less than academic researchers which may indicate that the ‘publish or perish’ phenomena for academic researchers is a more significant factor of increased co-authorship rates than other universal factors, e.g., decreased cost of sophisticated communication technology. Also, we find no evidence of university tier level or doctoral granting status effects on the co-authorship ratios of researchers.