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The paper examines the distribution of cited references in three commerce journals pertaining to the years 2012 to 2014. The study reveals that maximum number of cited references was found in Journal of World Business, followed by The International Journal of Accounting and Journal of Commerce and Management Thought. Most of the cited references were authored by more than one author. M. W.Peng's articles were most cited and maximum journals were from the fields of business and management.