Accounting Review

Aims & Scope

According to the policies set by the Publications Committee (which were endorsed by the Executive Committee and were published in the Accounting Education News, June 1987), The Accounting Review “should be viewed as the premier journal for publishing articles reporting the results of accounting research and explaining and illustrating related research methodology.

The scope of acceptable articles should embrace any research methodology and any accounting-related subject, as long as the articles meet the standards established for publication in the journal … No special sections should be necessary.

The primary, but not exclusive, audience should be—as it is now—academicians, graduate students, and others interested in accounting research.” The primary criterion for publication in The Accounting Review is the significance of the contribution an article makes to the literature.

Topical areas of interest to the journal include accounting information systems, auditing and assurance services, financial accounting, management accounting, taxation, and all other areas of accounting, broadly defined.

The journal is also open to all rigorous research methods.

View Aims & Scope

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Metrics & Ranking

Impact Factor

Year	Value
2025	4.4
2024	4.40

SJR (SCImago Journal Rank)

Year	Value
2024	4.045

Quartile

Year	Value
2024	Q1

Journal Rank

Year	Value
2024	411

Journal Citation Indicator

Year	Value
2024	1960

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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 and Economics, Econometrics and Finance, 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.

• The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors

  Citation: 3619

  Authors: Patricia M., Ilia D.

• Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting

  Citation: 3014

  Authors: Dan S., Oliver Zhen, Albert, Yong George

• Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods

  Citation: 2182

  Authors: Daniel A., Aiyesha, Thomas Z.

• Costs of Equity and Earnings Attributes

  Citation: 1603

  Authors: Jennifer, Ryan, Per M., Katherine

• Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management

  Citation: 1583

  Authors: Amy Y.

• Is Earnings Quality Associated with Corporate Social Responsibility?

  Citation: 1478

  Authors: Yongtae, Myung Seok, Benson

• Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure

  Citation: 1425

  Authors: Dan S., Suresh, Albert, Yong George

• Propensity Score Matching in Accounting Research

  Citation: 1399

  Authors: Jonathan E., Quinn T., Robert L.

• Long-Run Corporate Tax Avoidance

  Citation: 1329

  Authors: Scott D., Michelle, Edward L.

• PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital

  Citation: 1281

  Authors: Peter D.

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