Universities play important role in producing highly educated people together with new knowledge or new ideas. It is expected of academic accountants, as part of their duties, to conduct high quality researches in accounting or in other related subjects and to teach or transfer high quality knowledge to their students. At international level, research is generally a requirement for accounting academic career progression, and important contributor to the development of knowledge and scholarship (Wright and Chalmers, 2010). To publish scholarly articles in eminent journals of accounting and finance, which is necessary for appointment, tenure and promotion in world class schools of accountancy, an accounting scholar must conduct high quality researches and write articles for publication. This process of research, publication and promotion, paves way for high quality knowledge to be developed for imparting to the accounting students, thereby enhancing the quality of accounting education.