“…Yet these approaches relied on estimates as one could not know the actual degree to which each author engaged in the research process (Lindsey, 1980). In addition, these techniques did not seem reasonable for fields like Accounting or Economics in which authors are not ranked by contribution but alphabetically (Engers et al, 1999;Chan et al, 2009). To better assess researchers' impact and productivity, various editorials and articles have followed up on the discussions of author order and how to distribute publication and citation counts among co-authors (e.g., Floyd et al, 1994;Endersby, 1996;Macfarlane, 2017;Sauermann and Haeussler, 2017;Balkin et al, 2018).…”