The basic method by which I propose to provide some perspective on accounting scholars’ contribution to the governance literature is to examine the relative frequency with which research in accounting journals is referenced in a recent survey article on corporate governance. Of course, this approach has its limitations. In particular, the individual biases of the authors will influence the referenced articles, and there is no obvious benchmark against which to judge the relative frequencies of references across disciplines. Nevertheless, I believe the analysis provides some useful insights.
The survey article used is Shleifer and Vishny (1997). This is, to the best of my knowledge, the most recent general survey article published in a top tier journal. The fact that this survey is published in a finance journal by two financial economist’s raises concerns that it probably has a bias toward research in finance and economics. For comparative purposes, I also conduct an analysis of the references in the B&S review paper. Recall that the explicit focus of B&S is financial accounting information and corporate governance.

本人不才 翻译如果不好 请楼主见谅

我提出这套基本方法来为会计学者在管理文献方面的贡献提出一些观点，这套基本方法是用于检验相对频率，一篇近期企业管理的调查报告参考了在会计期刊方面相对频率的研究。当然，这种方法也有它的局限性。尤其是个人对作者的偏见会影响此参考报告，没有明显的基准点来判断跨学科的相对比率。然而，我相信以上分析提供了一些有益见解。
1997年施莱佛和维什尼采纳这份调查报告。据我所知，这是在目前最权威期刊上刊登的最全面的调查报告。两位金融分析师将此报告刊登上了金融周刊，这引起了对金融和经济研究存在偏见的担忧。为了相对性比较， 我也对B&S观察报中的参考报告进行了研究。我回想起：B&S的重点集中在财务会计信息和企业管理上。