This study uses the weightings of accounting journal quality derived by Howard and Nikolai (HN, 1983) to produce a ranked list of the publishing contribution of the twenty‐five top non‐U.S. institutions for the ten‐year period 1977–86. A data base was created of all the contributions by non‐U.S. academics to the ten academic accounting and finance journals ranked highest in the HN study. The results of the analyses of this data base indicate: (a) the contribution of non‐U.S. countries to the accounting and finance literature; (b) the proportion of publications accounted for by the top twenty‐five non‐U.S. institutions; and (c) a ranking of the contributions of the top twenty‐five non