“…The full list of the journals is shown in Table 1. These journals were consistently ranked by prior studies, e.g., Hasselback, Reinstain, and Schwan (2003), Ballas and Theoharakis (2003), Herren and Hall (2005), Lowe and Locke (2005), Beattie and Goodacre (2006), Bonner, Hesford, and Young (2006), and Cook, Raviv, and Richardson (2010), as high quality accounting journals. In addition to the literature, we consider lists of credible journals from authoritative organizations such as the Australian Business Deans Council (ABDC).…”