Journal of Accounting Research

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.

The journal publishes four regular issues and one conference issue each year. The conference issue contains papers from the annual accounting research conference held at the University of Chicago.

Topics published include:

• The impact of financial reporting and disclosure on stock prices;
• The economics of auditing, enforcement and audit oversight;
• The use of accounting information in contracting in debt, labour, supply, and other markets;
• The role of accounting in compensation and in corporate governance;
• The role of managerial accounting on internal decision making such as budgeting, costing, and transfer pricing;
• The real effects of financial reporting and disclosure (e.g. on firm behaviour);
• The economics of regulation of financial reporting and disclosure, including bank regulation;
• International differences in financial reporting and the role of reporting standards in international capital markets;
• The political economy of standard-setting;
• The use of accounting information in public finance and macroeconomic statistics;
• The impact of tax regulation on transaction structuring;
• The role of transparency in markets and society;
• Corporate Social Responsibility

Keywords

• Accounting,
• Finance,
• Business,
• Global,
• Research,
• Statistical,
• Historical,
• Professional,
• Auditing,
• Theory,
• Financial,
• Management,
• Social,
• Environmental,
• Taxation,
• Analysis,
• Journal,
• Studies,
• Article,
• Periodical,
• Review,
• Book,
• Standards,
• Regulation,
• Rules,
• International

Abstracting and Indexing Information

• ABI/INFORM Collection (ProQuest)
• Accounting, Tax & Banking Collection (ProQuest)
• Business Abstracts (EBSCO Publishing)
• Business ASAP (GALE Cengage)
• Business Premium Collection (ProQuest)
• CatchWord (Publishing Technology)
• Current Contents: Social & Behavioral Sciences (Clarivate Analytics)
• Current Index to Statistics (ASA/IMS)
• EBSCO Online (EBSCO Publishing)
• EconLit (AEA)
• Emerald Management Reviews (Emerald)
• Expanded Academic ASAP (GALE Cengage)
• InfoTrac (GALE Cengage)
• Journal Citation Reports/Social Science Edition (Clarivate Analytics)
• OmniFile Full Text Mega Edition (HW Wilson)
• Periodical Index Online (ProQuest)
• Proquest Business Collection (ProQuest)
• ProQuest Central (ProQuest)
• ProQuest Central K-277
• ProQuest Politics Collection (ProQuest)
• ProQuest Sociology Collection (ProQuest)
• RePEc: Research Papers in Economics
• Research Library (ProQuest)
• Research Library Prep (ProQuest)
• SCOPUS (Elsevier)
• Social Science Premium Collection (ProQuest)
• Social Sciences Citation Index (Clarivate Analytics)

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