Review of Accounting Studies

Aims & Scope

Review of Accounting Studies provides an outlet for significant academic research in accounting including theoretical, empirical, and experimental work.

The journal is committed to the principle that distinctive scholarship is rigorous.

While the editors encourage all forms of research, it must contribute to the discipline of accounting.

Theoretical models need not speak directly to current practice, but accounting information must surface in a major way.

Similarly, empirical analysis and experimental tests should relate principally to accounting issues.

View Aims & Scope

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Metrics & Ranking

Impact Factor

Year	Value
2025	5.8
2024	4.80

SJR (SCImago Journal Rank)

Year	Value
2024	5.817

Quartile

Year	Value
2024	Q1

h-index

Year	Value
2024	107

Journal Rank

Year	Value
2024	223

Journal Citation Indicator

Year	Value
2024	1478

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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.

• Over-investment of free cash flow

  Citation: 2012

  Authors: Scott

• Expected EPS and EPS Growth as Determinantsof Value

  Citation: 1088

  Authors: James A., Beate E.

• Mandatory CSR and sustainability reporting: economic analysis and literature review

  Citation: 1036

  Authors: Hans B., Luzi, Christian

• Assessing the Probability of Bankruptcy

  Citation: 933

  Authors: Stephen A., Elizabeth K., Donald P., Kyle G.

• Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio

  Citation: 895

  Authors: Douglas J., Richard G.

• The information content of mandatory risk factor disclosures in corporate filings

  Citation: 694

  Authors: John L., Hsinchun, Dan S., Hsin-min, Logan B.

• Propping through related party transactions

  Citation: 693

  Authors: Ming, T. J.

• Inferring the Cost of Capital Using the Ohlson–Juettner Model

  Citation: 633

  Authors: Dan, Partha

• Entropy-balanced accruals

  Citation: 625

  Authors: Jeff L., Bryce

• Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures versus R&D Outlays

  Citation: 579

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

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