JOURNAL OF ACCOUNTING & ECONOMICS

The Journal of Accounting and Economics encourages the application of economic theory ;to the explanation of accounting phenomena. It provides a forum for the publication of the highest quality manuscripts which employ economic analyses of accounting problems.This journal pays special attention to research on new theories, methods, and data that can drive the development of accounting and economics fields. The articles in this journal have been widely cited and have had a profound impact on research in the fields of accounting and economics. As a journal with high academic value and practical significance, it is an essential reference material for scholars engaged in accounting and economics research.