Accounting Review mainly focuses on research in the field of accounting, covering all aspects of accounting theory, practice, and policy, including financial accounting, management accounting, auditing, taxation, accounting information systems, etc. Its goal is to promote the development of accounting knowledge, improve the quality of accounting education and practice, and promote the development of the accounting profession. The readership of this magazine mainly includes accounting scholars, graduate students, accountants, auditors, financial analysts, etc. Its articles usually undergo rigorous peer review to ensure their academic quality and innovation. As an academic journal with a profound impact on the accounting field, its existence plays an important role in promoting the development of accounting knowledge, improving the quality of accounting education and practice, and promoting the development of the accounting profession.
会计复核(Accounting Review)是一本由American Accounting Association出版的一本BUSINESS, FINANCE学术刊物,主要报道BUSINESS, FINANCE相关领域研究成果与实践。本刊已入选、社会科学引文索引(SCIE)来源期刊,该刊创刊于1926年,出版周期6 issues/year。2021-2022年最新版WOS分区等级:Q1,2023年发布的影响因子为4.4,CiteScore指数5.8,SJR指数4.64。本刊非开放获取期刊。 《会计复核》主要关注会计领域的研究,内容涵盖了会计理论、实践和政策的所有方面,包括财务会计、管理会计、审计、税务、会计信息系统等。它的目标是推动会计知识的发展,提高会计教育和实践的质量,以及促进会计职业的发展。该杂志的读者群体主要是会计学者、研究生、会计师、审计师、财务分析师等。它的文章通常经过严格的同行评审,确保其学术质量和创新性,作为一本对会计领域有着深远影响的学术期刊,它的存在对于推动会计知识的发展,提高会计教育和实践的质量,以及促进会计职业的发展都起到了重要的作用。
Tax Aggressiveness and Corporate Transparency
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52130
Earnings Management and Earnings Quality: Theory and Evidence
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52282
Conforming Tax Avoidance and Capital Market Pressure
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52359
Earnings Management within Multinational Corporations
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52274
Big N Auditors and Audit Quality: New Evidence from Quasi-Experiments
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52106
Friends in Need Are Friends Indeed: An Analysis of Social Ties between Financial Analysts and Mutual Fund Managers
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52160
CEO Materialism and Corporate Social Responsibility
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52079
Integration of Internal Control and Financial Statement Audits: Are Two Audits Better than One?
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52197
Media Coverage of Corporate Taxes
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52342
The Effect of Mandatory Quarterly Reporting on Firm Value
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52212
Analyst Coverage and Expected Crash Risk: Evidence from Exogenous Changes in Analyst Coverage
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52280
Tax Avoidance at Public Corporations Driven by Shareholder Taxes: Evidence from Changes in Dividend Tax Policy
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52315
Foreign Institutional Investors and Corporate Voluntary Disclosure Around the World
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52353
Audit Quality and Specialist Tenure
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52206
Restrictions on Managers’ Outside Employment Opportunities and Asymmetric Disclosure of Bad versus Good News
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52314
Litigation Risk and Voluntary Disclosure: Evidence from Legal Changes
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52355
The Economics of Managerial Taxes and Corporate Risk-Taking
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52193
Securities Law Expertise and Corporate Disclosure
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52265
Decreasing Operational Distortion and Surrogation Through Narrative Reporting
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52277
Interrelation of Controls for Autonomous Motivation: A Field Study of Productivity Gains Through Pressure-Induced Process Innovation
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52266
Market Valuation of Intangible Asset: Evidence on SG&A Expenditure
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52468
Who Consumes Firm Disclosures? Evidence from Earnings Conference Calls
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52223
Too Busy or Well-Connected? Evidence from a Shock to Multiple Directorships
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52165
The Effects of Audit Quality Disclosure on Audit Effort and Investment Efficiency
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52286
Tax Uncertainty and Incremental Tax Avoidance
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52194
Real Effects of PCAOB International Inspections
来源期刊:The Accounting ReviewDOI:10.2308/accr-52635
The Effect of Reputation Shocks to Rating Agencies on Corporate Disclosures
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52114
The Equilibrium Relationships between Performance-Based Pay, Performance, and the Commission and Detection of Fraudulent Misreporting
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52207
Beyond Profits: The Rise of Dual-Purpose Organizations and its Consequences for Disclosure
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52166
On the social value of accounting objectivity in financial stability
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52108
Regulator-Cited Cooperation Credit and Firm Value: Evidence from Enforcement Actions
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52307
Performance Contingencies in CEO Equity Awards and Debt Contracting
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52317
Are Qualified and Experienced Outside Directors Willing to Join Fraudulent Firms and If So, Why?
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52195
The Effects of Auditor Tenure on Fraud and Its Detection
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52370
The Effects of Contract Framing on Misconduct and Entitlement
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52260
Financial Reporting Quality, Investment Horizon, and Institutional Investor Trading Strategies
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52202
Investor Reaction to Disclosure of Past Performance and Future Plans
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52343
The Role of Accounting Information in Optimal Debt Contracts with Informed Lenders
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52313
Accounting Fundamentals and Systematic Risk: Corporate Failure over the Business Cycle
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52638
Mutual Monitoring and Team Member Communication in Teams
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52659
The Impact of Audit Committee Information Technology Expertise on the Reliability and Timeliness of Financial Reporting
来源期刊:The Accounting ReviewDOI:10.2308/accr-52622
Retraction: Governance and Taxes: Evidence from Regression Discontinuity
来源期刊:The Accounting ReviewDOI:10.2308/1558-7967-92.1.000
Allocation of Internal Cash Flow when Firms Pay Less Tax
来源期刊:The Accounting ReviewDOI:10.2308/accr-52623
Reporting and Non-Reporting Incentives in Leasing
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52367
Pathway to an Integrated Conceptual Framework for Financial Reporting
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-10683
Accounting Information in Corporate Governance: Implications for Standard Setting
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-10651
Investor Preference for Director Characteristics: Portfolio Choice with Gender Bias
来源期刊:The Accounting ReviewDOI:10.2308/accr-52621
Reducing Underreporting by Aggregating Budgeted Time
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52624
The Effects of Subjectivity on Manager and Auditor Reporting
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52316
Shareholder Litigation and the Information Content of Management Voluntary Disclosure
来源期刊:The Accounting ReviewDOI:10.2308/ACCR-52651