Are the works that cite Beall's List accounting journals comparable to those that cite Scopus journals of similar citation impact?

PurposeTh study evaluates the apparent quality of the 10 Beall's List accounting journals with the highest citation rates by investigating whether the works that cite those journals are comparable to those that cite 11 Scopus journals of similar citation impact.Design/methodology/approachThe study investigates the characteristics of the works that cited the Beall's List and Scopus journals, 2015–2020, comparing the two groups of citing works by publication type (article, book, etc.), extent of self-citation, inclusion in Beall's List and Scopus, Open Access (OA) status, publisher type, citation impact, and country/region of interest.FindingsThe Beall's List accounting journals tend to be cited in less reputable outlets; they are especially likely to be cited in Beall's List journals and especially unlikely to be cited in Scopus journals. However, other evidence suggests that these journals occupy a distinctive niche. The works that cite Beall's List journals are especially likely to be OA, to be published by universities and other nonprofits, and to focus on lower-income countries. They also have relatively low journal and publisher self-citation rates.Originality/valueBeall's List accounting journals may be especially useful to scholars who rely on OA journals, who see their local universities as natural publishing partners, and who investigate topics of concern to developing countries. An increase in the number of non-predatory journals that cater to these authors' needs might help resolve the apparent problem of unmet demand for journal space.