An Assessment on the Quality of the Papers Published in Accounting Research of China in Thirty Years:Based on Statistical Analysis of Cited Literature in CNKI

This paper reflects the cited distribution of papers published in Accounting Research of China and the variation in different periods through general description of the cited situation of all papers published in the journal from the beginning of the first issue in 1980 to the end of 2009.By the rankings and statistical analysis of the citation frequency of published papers,we obtain the best essays,the active authors and their employers.Through statistical analyzing the employers of authors,we find it follows the distribution of Lotka.The results show that papers published in the journal reflect the development of accounting research in China and represent the advanced academic level of accounting research in different periods.