Journal of Accounting Research - Abstract & Indexing

Journal of Accounting Research Indexing

Journal of Accounting Research Clarivate Indexed Journal

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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 more...

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