We address two research questions: 1) What factors predict citation counts in financial accounting and auditing research? 2) How are the extent, type, and outcome of replication attempts associated with the citations of the original article? We carry out a full text search to construct a sample of replication articles in financial accounting and auditing, then trace those replications back to the original article(s). We identify three theory-based sets of potential factors that are associated with citation: Universalistic, Social Constructionist, and Presentation. First, we find the three theory-based variable sets explain nearly 50% of the variance in citation counts, with the Universalistic variables as the main drivers. We find some support for Social Constructionist variables as well as very limited support for Presentation variables. Second, when we incorporate replication into the model, we find that the number of original article replications (i.e., replication extent), the “generalize and extend” type of replication, and the outcomes of the replication (i.e., success in whole or in part) are associated with increased citations.
Salterio et al. (Thu,) studied this question.