Table 3.

Lists the leading accounting journals used for analysis, their abbreviations and national origin, presented in alphabetical order

Journal listJournal name
Journal 1Accounting, Organizations and Society (AOS) UK
Journal 2Contemporary Accounting Research (CAR) Canada
Journal 3Journal of Accounting and Economics (JAE) USA
Journal 4Journal of Accounting Research (JAR) USA
Journal 5Review of Accounting Studies (RAS) USA
Journal 6The Accounting Review (TAR) USA
Source(s): Authors’ own creation

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