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    政大典藏 > College of Commerce > Department of Finance > Theses >  Item 140.119/118233


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    Title: 會計期刊揭露接受論文主編資訊對論文品質的影響
    The impact of the disclosure of accounting journal editor’s information on paper quality
    Authors: 蔡宛蓉
    Tsia, Wan-Rong
    Contributors: 張元晨
    Chang, Yuan-Chen
    蔡宛蓉
    Tsia, Wan-Rong
    Keywords: 資訊揭露
    論文品質
    通過論文編輯
    審閱期間
    Information disclosure
    Paper quality
    Accepted editor
    Review time
    Date: 2018
    Issue Date: 2018-07-03 17:25:46 (UTC+8)
    Abstract: 在學術界中，大多數期刊的論文之論文作者與編輯間可能具有某種程度關係，這樣的關係對審稿過程是否公正，進而影響被接受論文的品質，常為學者質疑。然而，近年來有學者發現因為期刊主編及論文作者中存在資訊不對稱，使得主編面臨逆選擇問題，因此會傾向接受以往的共同作者或同事等有網路關係(network)友人的論文，進而降低資訊不對稱帶來其接受品質不佳論文的風險（Laband and Piette, 1994, Brogaard, Engelberg and Parsons, 2014）。然而文獻中相關研究受限於大多數頂尖學術期刊均有多位主編，而期刊多未公告負責審稿主編的姓名，因此在確認主編的網絡關係上可能會有偏誤，不同於其他期刊未揭露實際負責主編的姓名，美國四大頂尖會計期刊(The Accounting Review, Journal of Accounting and Economics and Journal of Accounting Research, Contemporary Accounting Research)有部分期刊在近年來揭露該項資訊，本研究希望檢視這項資訊的揭露以後，主編是否會在資訊揭露的壓力下，降低通過朋友與同事論文之情形，進而影響期刊論文的品質。
    本論文實證結果有三部份，第一部份檢視四大會計期刊資訊揭露是否對論文品質有影響，研究結果發現，當考慮通過論文編輯、論文審閱期間與時間因子後，期刊揭露通過論文編輯會使整體期刊之品質提升。第二部份針對各自期刊揭露通過論文編輯前後論文品質是否有顯著提升進行研究後，發現CAR 與JAR 在通過論文編輯後，論文引用次數有提升。第三部份探討明星論文與低引用次數論文兩者間是否存在資訊揭露之差異，研究結果發現在明星論文樣本中，資訊揭露對論文品質而言不是主要影響因子，可能由於期刊編輯及論文作者之間的關係網絡帶來的資訊優勢高於期刊編輯於外部搜尋高品質論文的成本；相反地，低引用次數
    論文揭露通過論文編輯確實能夠提升論文品質，顯示透過資訊揭露，會促使期刊編輯更審慎的選擇論文，而非通過有關係網絡之作者的論文。
    In the academic community, authors and editors may have some personal and institutional connections. Can these connections affect the fairness of review process and the quality of papers accepted by journals？ One recent strand of literature found that journal editors tend to take advantage of their professional connections to spot high impact papers for their journals in order to help mitigating quality uncertainty of submitted papers. Due to the fact that most of the top academic journals have several editors and most journals do not reveal the name of specific editor in charge of each paper, the identification of editorial connections may be inadequate in previous literature. This research try to fill this gap using data collected from the top 4 accounting Journals. We take advantage of the specific editorial information disclosure of accounting journals to analyze whether editors, under the pressure information disclosure, tend not to accept low-quality papers from friends and colleagues and whether this practice improve the quality of papers accepted by these journals.
    First, we find that editorial information disclosure improve the quality of paper in general. Second, we show that the quality of papers published in Contemporary
    Accounting Research and Journal of Accounting Research improves after the disclosure of editor’s name. Third, we show that editorial information disclosure do not affect the quality of highly cited super-star papers. One possible explanations is the benefits of editorial connections between editors and authors outweigh the costs of searching for high-quality papers. On the contrary, the results of low citation papers revealed that editorial information disclosure indeed improve the quality of the papers, which indicates that information disclosure gives editors pressure to select papers more
    cautiously, rather than accepting papers submitted by authors with relationship network.
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    Description: 碩士
    國立政治大學
    財務管理學系
    1053570151
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G1053570151
    Data Type: thesis
    DOI: 10.6814/THE.NCCU.Finance.009.2018.F07
    Appears in Collections:[Department of Finance] Theses

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