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Publication Delay and Article Citation: Evidence from Accounting

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This study performs an empirical analysis on the relationship between article publication delay and its future citations. We use a sample from top accounting journals, employ multivariate regression analysis, and results reveal an overall negative relationship between article publication delay and future citations. Additionally, we identify a Ushaped relationship; negativity is associated with the lower 87.5% of the distribution range of publication delay, while positivity is observed for the upper 12.5%. According to our findings, enhancing article citation through the review procedure appears unfeasible. Therefore, the review process should prioritize the detection and rejection of low-quality manuscripts. It should also adopt a more flexible, less demanding approach and expedite the acceptance of the remaining manuscripts. The current practice of subjecting submitted manuscripts to stringent and detailed requirements in accounting journals results in prolonged reviews, causing significant publication delays and subsequently lower citations, likely stemming from a loss of relevance or quality.

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Articles publicats en revistes (Empresa)

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Publication Delay and Article Citation: Evidence from Accounting