EDITORIAL POLICY AND STYLE INFORMATION

Editorial Policy

This paper presents the review of the literature focussed on Ohlson, J.A., 1995. (Earnings, book values and dividends in security valuation. Contemporary Accounting Research 11, 661—687). Firstly an overview then theoretical and empirical research directly related to this work are presented, based on articles cited this work. Further, some bibliometric facts about the study are added. The bibliometric analysis is based on twelve reputed journals of accounting: Journal of Accounting Research, Journal of Accounting and Economics, The Accounting Review, Contemporary Accounting Research, Review of Accounting Studies, Journal of Business Finance and Accounting, Accounting Horizons, The European Accounting Review, Journal of Accounting Auditing and Finance, Accounting and Business Research, A Journal of Accounting, Finance and Business Studies and The International Journal of Accounting. Our findings of bibliometric facts come up with most influenced author, university and country by Ohlson (1995) and followed by keyword analysis.

<b>Editorial Policy and Style Information</b>

EUGENE FAMA and Michael Jensen's treatment of the "Separation of Ownership and Control" is both insightful and informative. It deepens our understanding of corporate control, and the analysis of residual claimants usefully extends the economics of internal organization to include partnerships, mutuals, nonprofits, and the like. The basic argument is this: specialized governance structures arise in response to the efficiency needs of each type of organization. This is an important argument and one with which I broadly concur. They couple this, however, with a strong suggestion that these structures have reached a high degree of refinement-on which account there is not now, if indeed there ever has been, an organization control problem with which scholars and others are legitimately concerned. On this point I have grave doubts. My discussion of the paper addresses three issues: What is the relation, if any, of the hierarchical organization of the firm to economic performance? What relation, if any, does residual claimant status have to the composition and character of the board of directors? And is there now or has there ever been a corporate control problem? I deal with each of these issues in order.

JATA manuscript preparation guidelines follow closely those used in The Accounting Review, another American Accounting Association publication. These guidelines follow the general format of the Chicago Manual of Style (15th ed.; University of Chicago Press). Another helpful guide to usage and style is the Elements of Style, by William Strunk, Jr., and E. B. White (Macmillan). Spelling follows Webster's International Dictionary.A paragraph indent, bold, lower case, fourth level heading. Text starts …An abstract of not more than 150 words should be on a separate page immediately preceding the text. The abstract should be nonmathematical and include a readable summary of the research question, methodology, and principal findings and contributions. The style should be objective, without personal pronouns. The title, but not the author's name or other identification designations should appear on the abstract page and on the first page of the text.The author should note the following general requirements:Mathematical notation should be employed only where its rigor and precision are necessary, and in such circumstances authors should explain in the narrative format the principal operations performed. Notation should be avoided in footnotes. Unusual symbols, particularly if handwritten, should be identified in the margin when they appear. Displayed material should clearly indicate the alignment, superscripts, and subscripts. Equations should be numbered in parentheses flush with the right-hand margin.Citations: Work cited should use the “author-date system” keyed to a list of works in the reference list (see below). Authors should include the relevant page numbers in the cited works.I.R.C. § 1248(a) Treas. Reg. § 1.1248–3(a)(4) Rev. Rul. 82-1, 1982-1 CB 417 Rev. Proc. 82-1, 1982-1 CB 751 LTR 8208047 (11/26/80)43 TC 1654 (1975) TC Memo 1943–496 (1943) 370 F. Supp. 69 (DC-Tx., 1974) 656 F. 2d 659 (CT. Cl., 1981) 411 F. 2d 1275 (CA-6, 1975) 388 U.S. 1492 (1980)Every manuscript must include a “References” section that contains only those works cited within the text. Each entry should contain all information necessary for unambiguous identification of the published work. Use the following formats (which follow The Chicago Manual of Style):Footnotes are not to be used for documentation. Textual footnotes should be used only for extensions and useful excursions of information that if included in the body of the text might disrupt its continuity. Footnotes should be inserted using the “footnote” or “endnote” feature of the word processing software, which will automatically number the footnotes throughout the manuscript with superscript Arabic numerals.The object of JATA is to promote the wide dissemination of the results of research and other scholarly inquiries into the field of taxation. Permission is hereby granted to reproduce any of the contents of this journal for use in courses of instruction, as long as the source and American Accounting Association copyright are indicated in any such reproductions. Written application must be made to the American Accounting Association for permission to reproduce any of the contents for use in other than courses of instruction, such as inclusion in books of readings or in other publications intended for general distribution. In consideration for the grant of permission in such instances, the applicant must notify the author(s) in writing of the intended use to be made of each reproduction. Except where otherwise noted on the first page of each article, the copyright interest has been transferred to the American Accounting Association. Where the copyright has not been transferred to the Association, applicants must seek permission to reproduce (for all purposes) directly from the author(s).The AAA Executive Committee's policy (originally adopted in 1989, and amended in 2009) is that the objective of the Association-wide journals (The Accounting Review, Accounting Horizons, Issues in Accounting Education) is to provide the widest possible dissemination of knowledge based on systematic scholarly inquiries into accounting as a field of professional research and educational activity. To fulfill this objective, authors are encouraged to make their data available for use by others in extending or replicating results reported in their articles.

Using multiple indicators of interdisciplinarity (variety, balance, and disparity), this study examines 1613 references cited in articles published between 1976 and 2018 in six highly regarded accounting research journals (Accounting, Auditing and Accountability Journal (AAAJ), Accounting, Organisations and Society (AOS), Management Accounting Research (MAR), Journal of Accounting and Economics (JAE), Journal of Accounting Research (JAR), and The Accounting Review (TAR)). The findings are threefold: the interdisciplinarity of cited references is low compared with the reported findings in the non‐accounting disciplines; there is no discernible change in the level of diversity during the sample period; and the level of citations is negatively related with the dimensions of diversity.

The most influential journals in academic accounting

Information technology plays a critical role in modern business, especially regarding the accounting function. Thus, one might expect that information technology and accounting systems would be a major component of accounting research. This study seeks to answer the questions: To what extent does the accounting literature include technology and systems research, and is technology and systems research adequately addressed in the accounting literature? To answer these questions, this study examines the proportion of technology and systems articles in seven top-ranked accounting journals, four academic and three professional. Journals examined include: The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Contemporary Accounting Research, Journal of Accountancy, CPA Journal, and Strategic Finance (formerly Management Accounting). The findings indicate that while there has been a dramatic increase in the proportion of systems articles published in the professional journals, there were very, very few technology and systems articles published in the academic journals. This might suggest a lack of appropriate attention by academic accounting journals to this important area. Consequently, accounting information systems (AIS) professors who are doing research in systems have a disadvantage in publishing research in top-ranked academic journals. This may result in adverse career consequences for AIS professors if they are expected to publish in these particular academic journals. Further, lack of systems research published in academic journals is detrimental to the perceived and actual relevance of these journals, as technology and systems issues are vitally important to the accounting profession.

The role of gender is an important issue in the accounting field, both in practice and in higher education. This study provides a longitudinal analysis of female authorship of articles published in six major accounting journals, three academic journals and three professional journals: The Accounting Review , Contemporary Accounting Research , Journal of Accounting Research , The CPA Journal , the Journal of Accountancy, and Strategic Finance . Articles are classified into 11 different research categories and comparisons of authorship by gender are made across these categories. Results reveal that female academicians are making a significantly greater contribution to accounting research than in the past, both in academic and professional journals, reflecting their increasing representation and acceptance among accounting academics. This study makes a unique contribution by its analysis regarding the factors of gender, research topic area, and practice versus academic journals. The study extends prior gender publication research by examining how female researchers' performance has changed relative to that of males over time.

Book Reviews

The Economic Function of Underfunded Pension Plans

A reading of back issues of the major academic journals in accounting suggests an increasing number of laboratory experiments. Since 1970, the results of over 100 experiments have been published in Accounting, Organizations and Society, The Accounting Review, and the Journal of Accounting Research. These experiments have focused on the behavior of subjects in response to a wide variety of settings and stimuli. Our intent here is to provide an assessment of laboratory experiments in accounting. We do not intend to provide a review of these experiments, since several reviews of experimental research in accounting are available. Dyckman, Gibbins, and Swieringa [1978] review and evaluate experimental and survey research in financial accounting, Gibbins [1977] reviews behavioral research in auditing, and Ashton [1982], Libby [1981], and Libby and Lewis [1977; 1982] review human information processing research in accounting. Also, a review of the diverse accounting experiments would have to be very general. For example, Berelson used to summarize Berelson and Steiner [1964], which contained 1,045 established propositions about human behavior, with three propositions: (1) some do, some don't; (2) the differences aren't very great; and (3) it's more complicated than that. These propositions also may provide more than a casual summary of results from laboratory experiments in accounting.

Editorial Policy and Style Information

The contemporary accounting research has developed substantially in the past four decades. We make a comparative analysis of research tools according to 3,508 accounting articles from 3 top accounting journals, such as contemporary Accounting Research, Journal of Accounting Research, and the Accounting Review. Based on this, we make a further study on content of accounting research in the recent period and reveal the most popular topics accounting research of this period. The results show that research tools are remarkably different between four decades. Especially in the recent decade, complex mathematical equations and multivariate statistical analyses are frequently adopted for acceptance for publication. And security prices or return, auditor behavior, forecasts, manager behavior, and information structures have been the most popular topics of the accounting research.

The purpose of this study is to indicate how the change in a package of patient care services is related to changes in hospital costs. Based on the empirical results performed, one can argue that the inflation in hospital costs on both a per day and per treated case basis is in part explained by a set of patient care service intensity variables. Results of many studies of hospital cost behavior implicitly support the notion that changes in quality of services are related to changes in hospital costs. Although these studies did not explicitly consider variables for quality, the variables in these other studies embody factors for quality of hospital patient care services [6, 7, 9, 10, 12, 14,17, 20]. In this study, the purpose is to indicate explicitly how the change in a package of patient care services is related to changes in hospital costs. This study stems from observations made in several empirical studies funded by the Social Security Administration. The purpose of those studies was to examine the impact of a particular method for hospital cost containment called prospective reimbursement (PR), on the rise in costs of hospital care [ 1, 2, 5, 11, 15, 24]. One general conclusion of the studies was that the use of hospital services was related to actions taken by hospital decision makers, i.e., administrators, nurses and doctors, to contain the rise in hospital costs. Although the evidence varied, some observations justify the notion that costs and the use of certain quality enhancing patient care services are related. For example, Dowling et. all. [1 1] found that some indicators of ancillary service use were lower in the PR hospitals than in a set of control hospitals. Specifically, they found that the number of laboratory tests per case increased more slowly in PR hospitals than in control hospitals, while the number of X-ray films per case increased faster in the PR hospitals than in control Jeffrey E. Jarrett is a professor in the Department of Management Science at the University of Rhode Island. He has a Ph.D. from New York University and has published articles in several professional journals including Management Science, Decision Sciences, The Journal of Accounting Research, The Journal of Finance, The Accounting Review, The Journal of Business Finance and Accounting, and The Review of Economic and Business Research. Note: The author gratefully acknowledges the comments of Ernest Kurnow and several anonymous referees in earlier drafts of this manuscript. Thanks is also given to Sherry Allison-Cooke and Harvey Zimmerman for permitting the author to gather the appropriate data for the study.