Journal of Accounting Research

Aims & Scope

The Journal of Accounting Research is a general-interest accounting journal.

It publishes original research in all areas of accounting and related fields that utilizes tools from basic disciplines such as economics, statistics, psychology, and sociology.

This research typically uses analytical, empirical archival, experimental, and field study methods and addresses economic questions, external and internal, in accounting, auditing, disclosure, financial reporting, taxation, and information as well as related fields such as corporate finance, investments, capital markets, law, contracting, and information economics.

View Aims & Scope

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Metrics & Ranking

Impact Factor

Year	Value
2025	6.3
2024	4.90

Journal Rank

Year	Value
2024	115

Journal Citation Indicator

Year	Value
2024	992

SJR (SCImago Journal Rank)

Year	Value
2024	8.396

Quartile

Year	Value
2024	Q1

h-index

Year	Value
2024	179

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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.

• Earnings Management During Import Relief Investigations

  Citation: 5530

  Authors: Jennifer J.

• An Empirical Evaluation of Accounting Income Numbers

  Citation: 3860

  Authors: Ray, Philip

• Financial Ratios and the Probabilistic Prediction of Bankruptcy

  Citation: 3736

  Authors: James A.

• Financial Ratios As Predictors of Failure

  Citation: 2607

  Authors: William H.

• The Economic Consequences of Increased Disclosure

  Citation: 2049

  Authors: Christian, Robert E.

• The Pricing of Audit Services: Theory and Evidence

  Citation: 2038

  Authors: Dan A.

• Why Firms Voluntarily Disclose Bad News

  Citation: 1881

  Authors: Douglas J.

• Methodological Issues Related to the Estimation of Financial Distress Prediction Models

  Citation: 1872

  Authors: Mark E.

• Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures

  Citation: 1858

  Authors: Mark, Russell

• Accounting Information, Disclosure, and the Cost of Capital

  Citation: 1738

  Authors: RICHARD, CHRISTIAN, ROBERT E.

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