Accounting Horizons

Aims & Scope

Accounting Horizons is one of three association-wide journals published by the American Accounting Association AAA.

This journal seeks to bridge academic and professional audiences with articles that focus on accounting, broadly defined, and that provide insights pertinent to the accounting profession.

The contents of Accounting Horizons, therefore, should interest researchers, educators, practitioners, regulators, and students of accounting.

View Aims & Scope

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Metrics & Ranking

Impact Factor

Year	Value
2025	2.2
2024	2.20

SJR (SCImago Journal Rank)

Year	Value
2024	1.333

Quartile

Year	Value
2024	Q1

Journal Rank

Year	Value
2024	2956

Journal Citation Indicator

Year	Value
2024	409

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Abstracting & Indexing

Journal is indexed in leading academic databases, ensuring global visibility and accessibility of our peer-reviewed research.

• Scopus
• Google Scholar
• Web of Science

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Subjects & Keywords

Journal’s research areas, covering key disciplines and specialized sub-topics in Business, Management and Accounting, designed to support cutting-edge academic discovery.

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Most Cited Articles

The Most Cited Articles section features the journal's most impactful research, based on citation counts. These articles have been referenced frequently by other researchers, indicating their significant contribution to their respective fields.

• A Review of the Earnings Management Literature and Its Implications for Standard Setting

  Citation: 3027

  Authors: Paul M., James M.

• Conservatism in Accounting Part I: Explanations and Implications

  Citation: 1829

  Authors: Ross L.

• Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators

  Citation: 991

  Authors: Patricia M., Douglas J.

• Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part I

  Citation: 889

  Authors: Robert S., David P.

• Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms

  Citation: 709

  Authors: Mark S., Joseph V., Dana R., Paul D.

• Conservatism in Accounting Part II: Evidence and Research Opportunities

  Citation: 610

  Authors: Ross L.

• The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act

  Citation: 531

  Authors: Weili, Sarah

• The “Incomplete Revelation Hypothesis” and Financial Reporting

  Citation: 511

  Authors: Robert J.

• Does Big 6 Auditor Industry Expertise Constrain Earnings Management?

  Citation: 494

  Authors: Gopal V.

• Management Earnings Forecasts: A Review and Framework

  Citation: 478

  Authors: D. Eric, Lisa, Shankar

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