Publication Delay and Article Citation: Evidence from Accounting

This study performs an empirical analysis on the relationship between article publication delay and its future citations. We use a sample from top accounting journals, employ multivariate regression analysis, and results reveal an overall negative relationship between article publication delay and f...

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Detalles Bibliográficos
Autores: Argilés Bosch, Josep M., Ravenda, Diego, García Blandón, Josep
Tipo de recurso: artículo
Estado:Versión aceptada para publicación
Fecha de publicación:2025
País:España
Institución:Universidad de Barcelona
Repositorio:Dipòsit Digital de la UB
OAI Identifier:oai:diposit.ub.edu:2445/222938
Acceso en línea:https://hdl.handle.net/2445/222938
Access Level:acceso abierto
Palabra clave:Literatura científica
Comptabilitat
Publicacions en sèrie
Investigació
Scientific literature
Accounting
Serial publications
Research
Descripción
Sumario:This study performs an empirical analysis on the relationship between article publication delay and its future citations. We use a sample from top accounting journals, employ multivariate regression analysis, and results reveal an overall negative relationship between article publication delay and future citations. Additionally, we identify a Ushaped relationship; negativity is associated with the lower 87.5% of the distribution range of publication delay, while positivity is observed for the upper 12.5%. According to our findings, enhancing article citation through the review procedure appears unfeasible. Therefore, the review process should prioritize the detection and rejection of low-quality manuscripts. It should also adopt a more flexible, less demanding approach and expedite the acceptance of the remaining manuscripts. The current practice of subjecting submitted manuscripts to stringent and detailed requirements in accounting journals results in prolonged reviews, causing significant publication delays and subsequently lower citations, likely stemming from a loss of relevance or quality.