The Accounting Review and the Production of Accounting Knowledge
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Abstract
The Aaccounting Review (TAR) is a significant medium through which validated accounting knowledge is disseminated. This paper reports the results of an analysis of selected characteristics of TAR editorial board members which provides a partial description of the validating process at TAR . Results indicate that more power to validate knowledge claims is bestowed on individuals who received PhD degrees at a particular set of 15 schools and that the bases for selection to the board cannot be construed as universal. It also appears to be the case that little difference exists in the nature of the texts appearing in TAR and the other prestigious US accounting journals.