Smith Professors Named Among World's Most Prolific Accounting Researchers

A new study on prolific authors in accounting literature cites Lawrence A. Gordon, Smith's Ernst & Young Alumni Professor of Managerial Accounting and Information Assurance and director of the Ph.D. Program, as the world's 35th most prolific author in the field of accounting, placing him among the top one percent.

The study, published in the 2003 edition of Advances in Accounting, examined the publication records of 4,890 accounting researchers over the 35-year period of 1967-2001. The study was based on the top 40 accounting journals (in terms of quality) and is the most comprehensive report of its kind.

Gordon, an internationally known scholar in the area of managerial accounting, was ranked as being the most (#1) prolific accounting researcher to receive a Ph.D. in 1973 (out of 151). Other Smith accounting faculty who are listed as being among the most prolific researchers for the year in which they received a Ph.D. include Professors Stephen Loeb (#3, 1970) and Oliver Kim (#9, 1990).

When asked to comment on the findings of the study, Gordon said, "it is flattering and gratifying to be recognized as standing out among my peers for my research in managerial accounting."

Up until recently, Gordon's research has focused on issues related to accounting/economic performance measures, capital investments, and designing management accounting systems. However, his most recent research on economic aspects of information security with Professor Martin Loeb, Deloitte & Touche LLP Faculty Fellow at Smith, "has even greater potential for impacting researchers and society," he said.

In a citations analysis study by the Accounting Organizations and Society in 1996, Gordon was ranked as being one of the worlds most influential accounting researchers. He is co-editor of the Journal of Accounting and Public Policy.

Loeb, Ernst & Young Alumni Professor of Accounting and Business Ethics, is an internationally known scholar in the area of accounting ethics and former co-editor of the Journal of Accounting and Public Policy. Loeb received "The Ralph C. Hoeber Award" from The Journal of Legal Studies Education for the outstanding article 2002-03, "Teaching Corporate Social Responsibility in Business Law and Business Ethics Classrooms."

Kim, Ernst & Young Professor of Accounting, is best known for his research on the role of accounting information in financial markets and especially for his work on trading volume. He has developed methods of using variables such as volume, bid-ask spreads, and analysts' earnings forecasts in addition to stock price in accounting research.