Journal Quality List Research Articles

Research on extended external reporting assurance: An update on recent developments

AbstractWe review the recent literature on the assurance of Extended External Reporting published since the review published in 2021 in the Journal of International Financial Management & Accounting. Our review includes 50 articles published between 2020 and August 2023 across 30 journals ranked A*, A, or B on the Australian Business Deans Council 2022 Journal Quality List. We find that the literature continues to be dominated by positivist studies investigating the determinants and consequences of assurance. Studies on determinants examine carbon assurance, ownership, governance, and institutional themes. The consequences studies included in our review examine reporting‐related outcomes and investors' decisions. Other (qualitative) studies we reviewed examine issues such as assurance providers seeking meaning in their work and their attempts to promote assurance beyond merely a verification tool. We highlight several avenues for future research that could inform the work of standard setters and regulators.

Dancing with the devil: the use and perceptions of academic journal ranking lists in the management field

Purpose This study explores the use and perceptions of scholarly journal ranking lists in the management field based on stakeholders’ lived experience.Design/methodology/approach The results are based on a survey of 463 active knowledge management and intellectual capital researchers.Findings Journal ranking lists have become an integral part of contemporary management academia: 33% and 37% of institutions and individual scholars employ journal ranking lists, respectively. The Australian Business Deans Council (ABDC) Journal Quality List and the UK Academic Journal Guide (AJG) by the Chartered Association of Business Schools (CABS) are the most frequently used national lists, and their influence has spread far beyond the national borders. Some institutions and individuals create their own journal rankings.Practical implications Management researchers employ journal ranking lists under two conditions: mandatory and voluntary. The forced mode of use is necessary to comply with institutional pressure that restrains the choice of target outlets. At the same time, researchers willingly consult ranking lists to advance their personal career, maximize their research exposure, learn about the relative standing of unfamiliar journals, and direct their students. Scholars, academic administrators, and policymakers should realize that journal ranking lists may serve as a useful tool when used appropriately, in particular when individuals themselves decide how and for what purpose to employ them to inform their research practices.Originality/value The findings reveal a journal ranking lists paradox: management researchers are aware of the limitations of ranking lists and their deleterious impact on scientific progress; however, they generally find journal ranking lists to be useful and employ them.

A theory of Founder-CEOs succession: governance implications for mature family firms amidst strategic successes and failures

PurposeThis study aims to contribute to the academic disciplines of entrepreneurship and management by developing a new theory that explains Founder-CEOs’ succession in family and non-family firms. Many scholars failed to generate a specific theory to describe the succession of Founder-CEOs. Family firms remain complex enterprises comprising interconnectedness of cultural interests in which corporate governance occurs by families, Founder-CEOs and sometimes a board of directors.Design/methodology/approachThis study’s design/methodology/approach reflects post-modernist epistemological and ontological perspectives for conducting systematic literature reviews. To identify relevant studies in the review, the several databases (Australian Business Dean’s Council Journal Quality List; EBSCO Database, including PsycINFO and Psych studies; Web of Science) and a mix of ranked journals from entrepreneurship, management and psychology were used.FindingsThe findings and results in this paper reflect the purpose, methodology and literature analysis culminating in 1,582 peer-reviewed studies. A total of 182 peer-reviewed studies met the criterion for review. Throughout the research process, a systematic literature review uncovered management literature gaps overlooked for decades during the theory-building process. Hence, developing a theory of Founder-CEOs succession used a combination of systematic, inductive, comparative and interactive approaches.Originality/valueA Theory of Founder-CEOs Succession explains the strategic process of replacing a founder systematically. The promotion of, and incentives for, internal executives have been topics of great interest and deliberation among scholars and practitioners for a long time. This study contributes research implications for theory building in the academic disciplines of entrepreneurship and management by offering scholars and practitioners a theory that does not exist to describe Founder-CEOs’ succession encompassing both strategic successes and failures. By incorporating successes and failures, this study provides realistic reflections of Founder-CEOs.

Women entrepreneurs in India: a systematic literature review

PurposeThis paper aims to organize the existing empirical research on women entrepreneurs (WEs) in India, highlight the research areas that have not received attention and present opportunities for future research.Design/methodology/approachA systematic literature review (SLR) was performed on 74 scholarly articles focusing on WEs in India and published between 1993 and 2020. This review is structured around the 4W framework used in previous SLRs. The review is directed by the following foci: what do we know about academic research on WEs in India? How were these studies conducted? Where were these studies conducted? Why should academicians and practitioners consider WE research?FindingsThe authors arrived at four main themes underlying the empirical research on WEs: success factors for WEs, challenges faced by WEs, factors that attract and motivate WEs and performance measures for WEs. While challenges and success factors have received attention from researchers, there is a distinct lack of papers on factors that attract or motivate WE and performance measures. The main gaps identified were a lack of theoretical basis in studies, reliance on interview and survey-based methodology and a lack of context-specific studies.Research limitations/implicationsThe findings of this review are limited to WEs operating in India. Only Scopus-indexed journals listed in the Australian Business Dean's Council Journal Quality List (ABDC JQL) were included in the final SLR list.Originality/valueThis is one of the first studies to use a systematic approach to provide a detailed account of the state of the literature on women's entrepreneurship research in India.

20 years of workplace diversity research in hospitality and tourism: a bibliometric analysis

PurposeThis paper charts the development of diversity research in hospitality and tourism (H&T) as a field of study. The authors are interested in how diversity has been studied, where diversity scholarship has been published, who are the leading diversity scholars and whether the scholars work has been influential. In addition, the authors identified the institutions and countries that contribute significantly to diversity scholarship in H&T.Design/methodology/approachThe authors draw from the Web of Science (WoS) Core Collection, Scopus and Australian Business Dean's Council (ABDC) Journal Quality List covering 109 journals to identify the relevant articles on workplace diversity in H&T. The authors conducted evaluative and relational bibliometric techniques to assess the prominence of diversity scholarship in the field.FindingsDiversity research in H&T did not gain traction until 2005. Using Equality, Diversity and Inclusion: An International Journal as a benchmark, the authors found that diversity research in H&T closely tracked the diversity topics in general organization and management literature. However, H&T lagged in race and ethnic, as well as gender identity research. A majority of diversity research is published in leading (top-ranked) journals, signifying the value of diversity scholarship in H&T. Hospitality journals published the most articles, while tourism journals reported the highest impact. Scholars based in the USA, China and the United Kingdom (UK) contributed the most diversity articles, but one researcher, Osman M. Karatepe (Turkey), stood out as the most productive and influential diversity scholar in H&T.Practical implicationsThe insights from this study aid H&T scholars in identifying trends and opportunities in diversity research, assessing the productivity and impact of various journals and databases, locating collaborative opportunities (through co-citations and highly productive and influential institutions and scholars) and benchmarking the scholars’ own work.Originality/valueGiven an absence of prior review and diversity research has only gained ground in the H&T literature since 2005, this bibliometric study offers a fossil record and documents the trajectory of diversity scholarship in H&T, identifies the scholars who are active in this area of research and highlights institutions and countries where diversity research is conducted.

Marketing education to international students: A systematic literature review and future research agenda

AbstractEven though numerous studies provide information on marketing education to international students, research that reviews the accrued knowledge holistically remains elusive. Accordingly, the main purpose of this study is to (1) systematically synthesize, compile and understand the existing line of empirical research on the topic of marketing education to international students and (2) outline a comprehensive future research agenda to help further advance this field. This study adopts the theory‐context‐characteristics‐methodology (TCCM) framework proposed by Paul and Rosado‐Serrano to systematically review 52 articles published in A*, A and B category journals from the ABDC Journal Quality List. This systematic review reveals that the existing studies mostly focus on consumer‐specific theories and detects a need for more macro‐market, and industry‐related theoretical perspectives (theory); it also identifies research gaps related to international student host and home country settings (context), and the application of competition‐related variables for the main relationships in this field (characteristics). Finally, the author proposes several methodological best practices (methodology) to advance findings in this field.

Corporate social responsibility, accounting, and auditing: A retrospective review

The primary purpose of this article is to conduct the bibliometric review of corporate social responsibility, accounting, and auditing-related 405 publications from the Scopus database and in the A*, A, and B category of Australian Business Deans Council’s journal quality list. We have conducted a descriptive analysis that presents the annual publication and citation trend, collaboration pattern, most influential articles, and most productive and influential journals, authors, countries, and organizations. In contrast, network analysis includes the country co-authorship, journal citation, author keyword co-occurrence, journal co-citation, and bibliographic coupling of documents. At last, we have reviewed the contents of bibliographic-based clusters to present past and present CSR, accounting, and auditing and found the gap that can help in future research by stakeholders.

Evaluating journals in business and related fields: A guide for faculty

This guide for faculty presents the data sources, online tools, and citation metrics that are most widely used to evaluate the quality, scholarly impact, or reputation of business and economics journals. The guide, which is distinctive in its subject emphasis and its intended audience, may be useful to scholars, departments, and committees that seek to identify appropriate publication outlets, to evaluate or demonstrate the impact of particular research contributions, or to distinguish between legitimate and predatory journals. The topics and resources covered include the multiple dimensions of journal quality, journal rankings based on citation impact (e.g., Scopus, Web of Science, Google Scholar Metrics, Cabell’s Journalytics, RePEc), journal ratings based on expert opinion (e.g., Australian Business Deans Council, Chartered Association of Business Schools, Harzing’s Journal Quality List, Excellence in Research for Australia), other means of assessing journal quality (e.g., Directory of Open Access Journals, Beall’s List, Cabell’s Predatory Reports), and resources for gauging the citation impact of particular articles.

The effects of person‐specific, task, and environmental factors on digital transformation and innovation in auditing: A review of the literature

AbstractThis study reviews literature examining digital transformation in the external audit setting. Our review will inform the standard‐setting initiatives of the International Auditing and Assurance Standards Board (IAASB) related to the use of technology in auditing. We identified 36 articles on digital transformation in the external audit published between 2000 and 2021 across 20 journals ranked A*, A, B, and C on the Australian Business Deans Council (ABDC) 2021 Journal Quality List. We also identified 18 advanced working papers. These articles cover conceptual frameworks and archival, experimental, interviews, case studies, and survey research methods. Fifty percent of the published articles appear in A* or A journals, of which nine were published in one of the premier six accounting research journals (i.e., A*) since 2020. This trend is a promising sign that there appears to be increasing interest in publishing digital transformation‐related research in these general interest journals. We use the Bonner judgment and decision‐making framework, coupled with the four primary data analytic tools, to organize and evaluate the literature. This study examines descriptive and diagnostic analytics; more complex techniques, such as predictive and prescriptive, are not as prevalent. Further, existing research insufficiently addresses how data analytic tools impact auditor judgment and decision‐making, providing multiple future inquiry lines.

What Do We Know About Customer Churn Behaviour in the Telecommunication Industry? A Bibliometric Analysis of Research Trends, 1985–2019

The literature on telecommunications customer churn behaviour has grown in importance and volume since the early 2000s. This study performed a quantitative bibliometric retrospection of selected journals that qualified for the ABDC journal quality list to examine relevant studies published by them on customer churn research in telecommunication. Using bibliometric data from 175 research articles available in the Scopus database, this review sheds light on the publication trends, articles, stakeholders, prevalent research techniques, and topics of interest over three decades (1985–2019). According to the findings of this review, the current level of contributions are manifested through ten overarching groups of scholarship—namely churn prediction and modelling, feature selection techniques and comparison, customer retention strategy and relationship management, service recovery, pricing and switching cost, legislation, legal, and policy, word-of-mouth and post-switching behaviour, new service adoption, brand credibility, and loyalty. The existing literature has predominantly utilized quantitative methods to their full potential. For far too long, scholars, according tothe study’s central thesis, have ignored the metatheoretical consequences of relying solely on a logical positivism paradigm. In addition, we highlight research directions and the need for customer churn research to go beyond feature selection and modelling.

Quality Lists of Marketing Journals: A Critical Appraisal

Journal quality lists are becoming omnipresent and omnipotent. Using the Foucauldian concept of the panopticon, this study critically assesses the proclaimed impartiality and objectivity of three of these lists. It does so by: (a) identifying the seven marketing scholars that have contributed to the construction of these three lists; and (b) implementing an analysis that is rarely used in marketing; namely, a Curriculum Vitae (CV) analysis. The names of the identified seven scholars are kept concealed as the case is not to castigate/question a specific academic, but rather to rouse the debate on the usefulness(less) of these lists. The CV analysis ascertains that the three scrutinised lists are way less impartial and objective than they may seem. This study’s results are in stark contrast with any argument advocating the impartiality and objectivity of these journal quality lists. Seen from a Foucauldian standpoint, these lists appear as panoptic power/knowledge tools.

Quality Lists of Marketing Journals: A Critical Appraisal

Journal quality lists are becoming omnipresent and omnipotent. Using the Foucauldian concept of the panopticon, this study critically assesses the proclaimed impartiality and objectivity of three of these lists. It does so by: (a) identifying the seven marketing scholars that have contributed to the construction of these three lists; and (b) implementing an analysis that is rarely used in marketing; namely, a Curriculum Vitae (CV) analysis. The names of the identified seven scholars are kept concealed as the case is not to castigate/question a specific academic, but rather to rouse the debate on the usefulness(less) of these lists. The CV analysis ascertains that the three scrutinised lists are way less impartial and objective than they may seem. This study’s results are in stark contrast with any argument advocating the impartiality and objectivity of these journal quality lists. Seen from a Foucauldian standpoint, these lists appear as panoptic power/knowledge tools.

P-Rank 2021 - The top 1000 contributors, the top 1000 collaborators, and the top 250 individuals in business research

This document presents various rankings of publication output of scholars in the field of business studies. The rankings are based on the ABDC Journal Quality List, the CABS Academic Journal Guide, the ERIM Journal List, the list of the Handelsblatt BWL Ranking, the Hceres liste des revues, Scimago Journal Ranks, and the VHB Jourqual 3 list. Different metrics are used to account for different ways to assess co-authored publications.

Research on extended external reporting assurance: Trends, themes, and opportunities

AbstractThe assurance of non‐financial information (NFI) included in extended external reports (EERs) is a global activity that has far‐reaching consequences for business, investors, other stakeholders, and society. EERs remain largely unregulated with few standards. Along with our companion paper (Krasodomska, Simnett, & Street, 2021, Journal of International Financial Management and Accounting, 25, 209), we contribute to the current discussion on EER assurance by providing an overview of the academic literature to inform the standard setting initiatives of the International Auditing and Assurance Standard Setting Board (IAASB), as well as the practice of assurance of EERs. We identify 121 articles on extended external reporting (EER) assurance published between 2009 and 2020 across 35 journals ranked A*, A, and B on the Australian Business Deans Council (ABDC) 2019 Journal Quality List. These articles cover archival, experimental, interviews, case studies, surveys, and content analysis research methods and serve as a possible input for standard setting activities. We document a rapid increase in this literature with almost half of the articles published in the last 3 years, 2018 to 2020. Finally, we offer ideas for future research directly linked to the proposed Guidance of the IAASB on EER assurance. We encourage researchers to engage in these and other issues of the IAASB’s Guidance to assist them with valuable input for their standard setting activities.

Which journal ranking list? A case study in business and economics

PurposeWith over 3,000 academic journals in the fields of Business and Economics, most academics face a hard time selecting an adequate journal to submit their work to. In today's demanding academic environment and with the presence of different journal ranking lists (JRLs), the selection becomes more difficult when considering employment, promotion and funding. The purpose of this paper is to explore key differences among multiple JRLs pertinent to the latter common objectives. An extensive analysis is conducted to compare the content of journals in the Australian Business Deans Council (ABDC) Journal Quality list, Scopus and Web of Science (WoS) in the fields of Business and Economics. Then, a case of a university with medium research output is considered where scholarly performance evaluation is based on the ABDC Journal Quality List.Design/methodology/approachAfter ranking journals in the fields of Business and Economics based on SCImago Journal Rank (SJR) indicator, JCR's Journal Impact Factor (JIF) and JCR's Eigenfactor (EF), a methodology is proposed to categorize journals in the three JRLs into the same categorization adopted by ABDC. The latter establishes a way to compare the four JRLs under consideration and serves as a basis to compare and analyze the content of journals in the ABDC Journal Quality list, Scopus and WoS. As a proxy impact metric, a normalized citation count is associated with each article based on Google Scholar. The publications of the considered university are then evaluated from the perspective of the four JRLs in terms of citation-based impact and quality while considering the exposure to popular world university ranking tables.FindingsFor journals classified under fourth tier by ABDC, over 53 and 59% are not indexed by Scopus and WoS, respectively. In this case study, over 42% of the publications appear in journals that are not listed in JCR despite the fact that over 94% of them are listed by the SJR list. Generally, publications that appear in journals listed by JCR achieve, on a yearly average, significantly higher citation rates when compared to those that appear in journals listed in ABDC and SJR Lists.Originality/valueA four-tier mapping is proposed for consistent comparison among JRLs. Normalized citation count associated with each article based on Google Scholar is employed for evaluation. The findings provide recommendations for scholars, administrators and global universities, including Euro-Med Universities, on which JRL can be more influential for both faculty development and positioning of the university.

P-Rank 2020 – A Publication Ranking (Table of Rankings)

This document presents various rankings of publication output of scholars in the field of business studies. The rankings are based on the ABDC Journal Quality List, the CABS Academic Journal Guide, the ERIM Journal List, the list of the Handelsblatt BWL Ranking, the Hceres liste des revues, Scimago Journal Ranks, and the VHB Jourqual 3 list. Different metrics are used to account for different ways to assess co-authored publications.

A Mathematical Programming Approach for Imputation of Unknown Journal Ratings in a Combined Journal Quality List

ABSTRACTThe quality of faculty scholarship and productivity is one of the primary measures for faculty evaluation in most academic institutions. Due to the diversity and interdisciplinary nature of modern academic research fields, it is increasingly important to use journal quality lists, with journal ratings, that offer credible measures of the worth of faculty scholarship. Despite the existence of such metrics, journal lists, by their very nature, exclude some well‐recognized journals. Consequently, academic institutions expend inordinate resources to assess the quality of unrated journals appropriately and equitably across disciplines. The current research proposes mathematical programming models as a path to determining unknown ratings of multiple journal quality lists, using only their known rating information. The objective of the models is to minimize the total number of instances where two journals are rated in opposite order by two different journal quality lists. Computational results based on journal quality list data in https://harzing.com/ indicate that the proposed methods outperform existing imputation algorithms with most realistic test data sets in terms of accuracy, root mean square error, and mean absolute deviation.

Getting Published in PAJAIS: A Practical Guide from the Editors Perspective

In the previous issue, an editorial comment categorized PAJAIS articles in order to provide future authors with the necessary details on how to connect their works with PAJAIS. PAJAIS has been selected to the Emerging Sources Citation Index (ESCI) issued by Thomson Reuters Corporation; it is also recorded by the Australian Business Deans Council (ABDC) Journal Quality List, and the UKbased Association of Business Schools Journal Quality List. This practical guide sets out the basic essential requirements framework for what editors consider a theoretical and/or practical contribution to PAJAIS. It outlines the considerations that are a necessary part of any submission, and describes how future submissions will be evaluated.

A review of accounting research in Australasia

AbstractThis study examines recent accounting research published in 10 journals led by New Zealand and Australia based editors, namely: Abacus; Accounting and Finance; Accounting Forum; Accounting History; Accounting, Auditing and Accountability Journal; Australian Accounting Review; International Journal of Auditing; Meditari Accountancy Research; Pacific Accounting Review; and Qualitative Research in Accounting and Management. The paper identifies the most cited recent articles (2015–2017), and the most prolific authors, universities and geographical regions. It then reveals trends in research areas and relevance of recent accounting articles. The paper discusses the importance of the Australian Business Deans Council journal quality list in facilitating novel and relevant research, and recommends the integration of citation metrics into its ratings methodology.

Enhancing the Academic Prestige of Nonprofit Studies: Can Impact Case Studies Help?

This paper describes the evolution of an evidence-based management-research case study in the UK that has the potential to enhance the profile and status of nonprofit studies in the UK and beyond. Until recently, to evaluate the research quality of universities the UK relied on journal quality lists to guide their ratings. However, in recent years, these have been revised with the addition of impact case studies. In response, we developed a methodology and template for writing impact case studies for the nonprofit sector. The first case study using the new template was produced at the end of 2016, describing an evaluation framework for the Prince of Wales Charitable Foundation’s Place program in the UK. This complex regeneration project involved private, public, and voluntary sectors and demonstrated the efficacy of the multidimensional collaborative approach that helps communities regenerate after economic decline. Subscribe to JNEL