An issue closely related to the country from which data is sourced is the home country
of non-UK co-authors. Twenty-two studies involved co-authorships by at least one UK
researcher and at least one non-UK researcher.7 The wide geographic spread of these coauthorships
suggests that many arise from relationships that began when non-UK students
came to the UK to undertake a research degree. Now back in their home country as
academics, they are publishing with their former supervisor. Others co-authorships,
especially continental European links, may have been facilitated by the activities of the
European Accounting Association.
Finally, the incidence of use of different research methods is shown in Table 3. Half of
all studies use archival methods. Apart from the use of reasoned argument, no other
method is used in more than 10% of financial accounting studies.