Foundations and Trends in Accounting

Aims & Scope

Foundations and Trends® in Accounting publishes survey and tutorial articles on the following topics: Auditing; Corporate Governance; Cost Management; Disclosure; Event Studies/Market Efficiency Studies; Executive Compensation; Financial Reporting; Financial Statement Analysis and Equity Valuation; Management Control; Performance Measurement; Taxation.

View Aims & Scope

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Metrics & Ranking

SJR (SCImago Journal Rank)

Year	Value
2024	1.706

Quartile

Year	Value
2024	Q1

h-index

Year	Value
2024	21

Journal Rank

Year	Value
2024	1900

Journal Citation Indicator

Year	Value
2024	24

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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

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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.

• Financial Analysts and Their Contribution to Well-Functioning Capital Markets

  Citation: 168

  Authors: Mark, Yonca, Patricia

• Corporate Governance Research on Listed Firms in China: Institutions, Governance and Accountability

  Citation: 156

  Authors: T. J.

• Research on Corporate Sustainability: Review and Directions for Future Research

  Citation: 151

  Authors: Jody, George

• Earnings Quality

  Citation: 120

  Authors: Jennifer, Per, Katherine

• Estimating the Cost of Capital Implied by Market Prices and Accounting Data

  Citation: 98

  Authors: Peter

• Accounting Disclosure and Real Effects

  Citation: 90

  Authors: Chandra

• Research, Standard Setting, and Global Financial Reporting

  Citation: 86

  Authors: Mary E.

• Financial Statement Analysis and the Prediction of Financial Distress

  Citation: 84

  Authors: William H.

• Psychology Models of Management Accounting

  Citation: 75

  Authors: Joan, Michael D.

• Accounting is an Evolved Economic Institution

  Citation: 74

  Authors: Gregory B., Sudipta

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