Accounting Review

Accounting Review
source
Title	Accounting Review
Discipline	Accounting
Publisher	American Accounting Association
Country	United States
Frequency	Quarterly
History	1926–present
Impact	(see Impact and metrics)

Accounting Review The Accounting Review is a peer‑reviewed academic journal published by the American Accounting Association since 1926. It publishes empirical, analytical, and experimental research on accounting topics, drawing submissions from scholars affiliated with institutions such as Harvard University, University of Chicago, Stanford University, Massachusetts Institute of Technology, and University of Pennsylvania. The journal has influenced standards-setting bodies including the Financial Accounting Standards Board, the International Accounting Standards Board, and professional organizations like the Deloitte, PricewaterhouseCoopers, Ernst & Young, and KPMG.

History and development

The journal was established during a period of institutional consolidation following the formation of the American Institute of Certified Public Accountants's predecessors and the growth of business schools such as the Wharton School and the Columbia Business School. Its early editorial leadership included figures associated with University of Illinois Urbana–Champaign, University of Michigan, and Northwestern University, and the journal's evolution paralleled developments in accounting theory influenced by works like The Nature of the Firm and debates at conferences such as the American Accounting Association Annual Meeting. Over decades, methodological shifts reflected discussions occurring at venues including Journal of Political Economy symposia and symposia involving scholars from London School of Economics and University of Cambridge.

Scope and content

The journal publishes research addressing financial reporting, auditing, taxation, managerial accounting, and accounting information systems. Contributors often come from departments at New York University, University of California, Berkeley, University of Texas at Austin, University of Illinois, and University of Notre Dame. Typical articles employ econometric techniques found in work published in Journal of Finance, experimental designs similar to those in Journal of Economic Behavior & Organization, or archival analyses paralleling studies in Review of Accounting Studies. Topics intersect with standard-setter deliberations at the Securities and Exchange Commission and international policy dialogues involving the Organisation for Economic Co-operation and Development.

Editorial policies and peer review

Editorial boards are composed of academics from institutions such as Yale University, Duke University, Cornell University, and University of Chicago Booth School of Business. The review process models procedures used by leading journals like American Economic Review and Management Science, including multiple blind review rounds and revision stages referenced by editors with backgrounds at Columbia University and University of California, Los Angeles. Policies address data availability and replication, often citing archival datasets maintained by repositories associated with National Bureau of Economic Research and guidance from organizations like the Association to Advance Collegiate Schools of Business. Editorial decisions can involve consultation with specialists formerly affiliated with International Federation of Accountants.

Impact and metrics

Citation analyses frequently compare the journal with outlets such as Journal of Accounting Research, Review of Accounting Studies, Contemporary Accounting Research, and generalist outlets like Review of Financial Studies. Metrics include journal impact factors and citation counts tracked by services like Clarivate and Scopus, and altmetrics reflecting mentions in policy reports by the Financial Stability Board or testimony before the United States Congress. Influential articles have been cited in deliberations at the Financial Accounting Standards Board and incorporated into curriculum reforms at business schools including Harvard Business School and INSEAD.

Notable articles and contributions

The journal has published work that shaped concepts used by practitioners at Ernst & Young and Deloitte, and influenced auditing practices discussed at conferences hosted by AICPA. Landmark empirical studies used datasets from Compustat and CRSP and employed identification strategies comparable to those in American Economic Review publications. Contributions include influential papers on earnings management, audit quality, fair value accounting, and disclosure regulation, often authored by scholars who later held positions at Sloan School of Management and received awards such as the Notable contribution to accounting literature.

Criticisms and controversies

Critiques have mirrored concerns raised about elite journals like Econometrica and Journal of Political Economy concerning publication bias, replication crises highlighted by debates at Replications in Economics initiatives, and gatekeeping tied to networks centered on institutions such as Harvard University and University of Chicago. Debates over methodological preferences have invoked comparisons to controversies in Journal of Finance and discussions at the American Association for the Advancement of Science meetings. Concerns about accessibility and practitioner relevance have prompted dialogues involving the Association of International Certified Professional Accountants and public commentary by members of standards bodies such as the International Accounting Standards Board.

Category:Accounting journals