Journal of Accounting Literature

Aims & Scope

The objective of the Journal is to publish papers that make a fundamental and substantial contribution to the understanding of accounting phenomena.

To this end, the Journal intends to publish papers that (1) synthesize an area of research in a concise and rigorous manner to assist academics and others to gain knowledge and appreciation of diverse research areas or (2) present high quality, multi-method, original research on a broad range of topics relevant to accounting, auditing and taxation.

Topical coverage is broad and inclusive covering virtually all aspects of accounting.

Consistent with the historical mission of the Journal, it is expected that the lead article of each issue will be a synthesis article on an important research topic.

Other manuscripts to be included in a given issue will be a mix of synthesis and original research papers.

In addition to traditional research topics and methods, we actively solicit manuscripts of the including, but not limited to, the following: • meta-analyses • field studies • critiques of papers published in other journals • emerging developments in accounting theory • commentaries on current issues • innovative experimental research with strong grounding in cognitive, social or anthropological sciences • creative archival analyses using non-standard methodologies or data sources with strong grounding in various social sciences • book reviews • "idea" papers that don't fit into other established categories.

View Aims & Scope

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Metrics & Ranking

Impact Factor

Year	Value
2025	2.6

SJR (SCImago Journal Rank)

Year	Value
2024	0.285

Quartile

Year	Value
2024	Q3

h-index

Year	Value
2024	26

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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.

• The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development

  Citation: 381

  Authors: Christian

• Corporate social responsibility research in accounting

  Citation: 349

  Authors: Xiaobei ‘‘Beryl’’, Luke

• Big data techniques in auditing research and practice: Current trends and future opportunities

  Citation: 214

  Authors: Adrian, Martina K., Terrence J., Tom

• Business sustainability research: A theoretical and integrated perspective

  Citation: 209

  Authors: Zabihollah

• The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory

  Citation: 189

  Authors: Martin, Ewald, Martin R.W., Roman

• Accounting conservatism: A review of the literature

  Citation: 163

  Authors: George W., Gary

• Risk reporting: A review of the literature and implications for future research^✩

  Citation: 132

  Authors: Tamer, Philip J., Matt, Santhosh

• Internal control in accounting research: A review

  Citation: 131

  Authors: Keryn, David, Hichem

• The value of public sector audit: Literature and history

  Citation: 94

  Authors: David, Carolyn

• Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing

  Citation: 92

  Authors: Lei, Alisa G.

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