Musings on Accounting Research by Steve

Home » Current thoughts » If research is not cited did it actually matter

If research is not cited did it actually matter


I am Sherlock Holmes fan, the nerdy Holmes not the sexy ones. I wonder what Holmes would find out if he investigated the case of the Missing Citations? Almost 25 years ago Larry Brown carried out a detailed study of citations of accounting research and concluded that an article with 4 ( four) cites a year in the SSCI ( known to younger readers as web of science) from the time it was published was a “classic” accounting article!

Now I think I have authored a couple of ” classics” but a wonder what the cutoff would be these days? Also, I wonder what % of top journal articles are never cited in Accounting? Finally, and to me the key question is, is it a necessary, but not a sufficient condition, for an article to be cited for it to matter?

Mulling over these thoughts!

1 Comment

  1. Martin Hiebl says:

    Hi Steve,

    have a look into Meyer et al. (2018, CPA) for some answers to your questions:


Leave a Reply

Fill in your details below or click an icon to log in: Logo

You are commenting using your account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s

%d bloggers like this: