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Trends in Earnings Management and Informativeness

Accounting research is research in the effects of economic events on the process of accounting, the effects of reported information on economic events, and the roles of accounting in organizations and society.[62][63]. It encompasses a broad range of research areas including financial accountingmanagement accountingauditing and taxation.[64]

Accounting research is carried out both by academic researchers and practicing accountants. Methodologies in academic accounting research include archival research, which examines “objective data collected from repositories“; experimental research, which examines data “the researcher gathered by administering treatments to subjects“; analytical research, which is “based on the act of formally modeling theories or substantiating ideas in mathematical terms”; interpretive research, which emphasizes the role of language, interpretation and understanding in accounting practice, “highlighting the symbolic structures and taken-for-granted themes which pattern the world in distinct ways”; critical research, which emphasizes the role of power and conflict in accounting practice; case studiescomputer simulation; and field research.[65][66]

Empirical studies document that leading accounting journals publish in total fewer research articles than comparable journals in economics and other business disciplines[67], and consequently, accounting scholars[68] are relatively less successful in academic publishing than their business school peers.[69] Due to different publication rates between accounting and other business disciplines, a recent study based on academic author rankings concludes that the competitive value of a single publication in a top-ranked journal is highest in accounting and lowest in marketing.[70]