The field is split into (inevitably overlapping) research areas based on an examination of the attributes of each article (topic area, research methods and informing theory). It is found that the research areas of MBAR and disclosure dominate. Since most (though by no means all) studies in these areas are archival studies, it is not surprising to find that archival V. Beattie / The British Accounting Review 37 (2005) 85–114 107methods are used in half of all studies. It was also noted that it is not unusual for UK authors to co-author studies with researchers from other countries (especially continental Europe), often using data from these countries.