Journal of Accounting and Public Policy

Aims & Scope

The Journal of Accounting and Public Policy publishes research papers focusing on the intersection between accounting and public policy.

Preference is given to papers illuminating through theoretical or empirical analysis, the effects of accounting on public policy and vice-versa.

Subjects treated in this journal include the interface of accounting with economics, political science, sociology, or law.

The Journal includes a section entitled Accounting Letters.

This section publishes short research articles that should not exceed approximately 3,000 words.

The objective of this section is to facilitate the rapid dissemination of important accounting research.

Accordingly, articles submitted to this section will be reviewed within fours weeks of receipt, revisions will be limited to one, and publication will occur within four months of acceptance.

View Aims & Scope

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Metrics & Ranking

Impact Factor

Year	Value
2025	2.2
2024	3.30

Journal Rank

Year	Value
2024	4240

Journal Citation Indicator

Year	Value
2024	710

SJR (SCImago Journal Rank)

Year	Value
2024	1.081

Quartile

Year	Value
2024	Q1

h-index

Year	Value
2024	96

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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 Social Sciences, 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 impact of culture and governance on corporate social reporting

  Citation: 1239

  Authors: R.M., T.E.

• Corporate governance and voluntary disclosure

  Citation: 1191

  Authors: L.L., Y.T.

• Corporate governance and firm valuation

  Citation: 785

  Authors: Lawrence D., Marcus L.

• Exposure, legitimacy, and social disclosure

  Citation: 774

  Authors: Dennis M.

• Does it really pay to be green? Determinants and consequences of proactive environmental strategies

  Citation: 749

  Authors: Peter M., Yue, Gordon D., Florin P.

• Voluntary environmental disclosure quality and firm value: Further evidence

  Citation: 708

  Authors: Marlene, Darrell, Rachel M., R. Scott

• Board leadership, outside directors’ expertise and voluntary corporate disclosures

  Citation: 666

  Authors: Ferdinand A., Sidney

• Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data

  Citation: 639

  Authors: Sanjay, Kaye

• Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency

  Citation: 591

  Authors: Dan, Oliver Zhen, Albert, Yong George

• Research design issues in earnings management studies

  Citation: 572

  Authors: Maureen F.

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