Evolution, trends, and recent developments in international accounting studies: A synthesis of evidence published in “Research in Accounting Regulation”

Abstract

In this paper we summarize International Accounting-related research published in Research in Accounting Regulation (RAR). RAR was a peer-reviewed academic accounting journal published from 1987 through 2018. We identify and discuss the main research areas, sub-topics, methods, research foci, and major conclusions. Additionally, we provide citation counts from google scholar and then provide more detailed analysis of those most influential articles. Our results suggest that financial accounting is the dominant focus of inquiry in RAR international studies. We also find that qualitative research methods, such as essays and documentary analyses, are most frequently used by non-US scholars publishing international accounting research. However, archival methods gain more prominence over time. In addition, we document the emergence in international accounting research using other research methods, including surveys, mathematical modeling, and experiments. Overall, our findings highlight the important role of RAR in advancing knowledge about international accounting and global auditing regulation, as well as about the crucial impact of culture on evolution of the accounting profession.