The Ten Most-Cited Papers in Journal of Emerging Technologies in Accounting: 2009 versus 2011

ABSTRACT: This paper presents the ten papers from the Journal of Emerging Technologies in Accounting with the most Google Scholar citations. I find that nine out of ten papers from the 2009 list are on this 2011 list, suggesting that the most-cited papers are a relatively stable set at this time. Further, I find that the ten most-cited papers account for roughly 70 percent of the citations for the journal, to-date. Finally, over the last two years eight of the ten most-cited have at least as many citations as they did over the first five years of the journal and, for that eight, there were twice as many citations from 2009 to 2011, as there were from 2004 to 2009.

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