Abstract ABSTRACT: This paper adjusts rankings of leading accounting departments presented by Bazley and Nikolai in the July, 1975 THE ACCOUNTING REVIEW. Adjusted rankings reflect (a) differences in perceived quality of journals and (b) differences in sizes of accounting faculties. The conclusion is that, while differences in perceived journal quality have little effect on Bazley and Nikolai's rankings, adjustment for faculty size does.
ANDREWS et al. (Sun,) studied this question.