Journal of Accounting and Economics

Aims & Scope

The Journal of Accounting and Economics encourages the application of economic theory to the explanation of accounting phenomena.

It provides a forum for the publication of the highest quality manuscripts which employ economic analyses of accounting problems.

A wide range of methodologies and topics are encouraged and covered: * The role of accounting within the firm; * The information content and role of accounting numbers in capital markets; * The role of accounting in financial contracts and in monitoring agency relationships; * The determination of accounting standards; * Government regulation of corporate disclosure and/or the Accounting profession; * The theory of the accounting firm.

View Aims & Scope

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Metrics & Ranking

Impact Factor

Year	Value
2025	6.8

SJR (SCImago Journal Rank)

Year	Value
2024	7.505

Quartile

Year	Value
2024	Q1

h-index

Year	Value
2024	197

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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.

• Performance matched discretionary accrual measures

  Citation: 5114

  Authors: S.P., Andrew J., Charles E.

• The economic implications of corporate financial reporting

  Citation: 4968

  Authors: John R., Campbell R., Shiva

• Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature

  Citation: 4762

  Authors: Paul M, Krishna G

• Earnings management through real activities manipulation

  Citation: 3572

  Authors: Sugata

• Auditor size and audit quality

  Citation: 3301

  Authors: Linda Elizabeth

• Discretionary disclosure

  Citation: 2926

  Authors: Robert E.

• Audit committee, board of director characteristics, and earnings management

  Citation: 2818

  Authors: April

• The conservatism principle and the asymmetric timeliness of earnings1

  Citation: 2771

  Authors: Sudipta

• Earnings management to avoid earnings decreases and losses

  Citation: 2664

  Authors: David, Ilia

• The effect of bonus schemes on accounting decisions

  Citation: 2555

  Authors: Paul M.

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