THE DAWNING OF THE AGE OF QUANTITATIVE/EMPIRICAL METHODS IN ACCOUNTING RESEARCH: EVIDENCE FROM THE LEADING AUTHORS OF THE ACCOUNTING REVIEW, 1966-1985

This study documents changes that took place in The Accounting Review during 1966-1985 compared with earlier 20-year periods, 1926-1945 and 1946-1965. The comparisons are based on examining the articles published in The Accounting Review and written by its leading authors (i.e., those authors who published the most articles). The article considers topics, research methods, financial accounting subtopics, citation analyses (including influential journals, articles, books, and authors), length, author background, and other items. This study shows that The Accounting Review evolved into a journal with demanding acceptance standards whose leading authors were highly educated accounting academics who, to a large degree, brought methods and tools from other disciplines to bear upon accounting issues.