Swinging for the Fences: Human Capital and Workplace Characteristics of Accountants Publishing in Top Journals

Abstract

Targeting publication in the top journals of the discipline is the equivalent of swinging for the fences in baseball. Previous research indicates that publishing in the top journals in accounting is more competitive than for other disciplines. Given this seemingly higher bar for publication, an empirical examination of the factors that influence one’s ability to publish in these journals is warranted. Accordingly, identifying the human capital and workplace characteristics of researchers who publish in the top accounting journals and exploring their influence on publication is the purpose of this study. Extending a model developed for economists and using a unique data set obtained from 467 academic accountants, the multivariate analysis suggests that finding coauthors, remaining active in presenting research, teaching fewer undergraduate hours and monitoring administrative committee service, all influence the ability to publish in the top journals of the discipline. In addition, this analysis finds that graduate teaching and research may complement, rather than substitute, for one another.