JOURNAL OF ACCOUNTING & ECONOMICS

Scope & Guideline

Driving Forward the Frontiers of Economic Understanding.

Introduction

Welcome to the JOURNAL OF ACCOUNTING & ECONOMICS information hub, where our guidelines provide a wealth of knowledge about the journal’s focus and academic contributions. This page includes an extensive look at the aims and scope of JOURNAL OF ACCOUNTING & ECONOMICS, highlighting trending and emerging areas of study. We also examine declining topics to offer insight into academic interest shifts. Our curated list of highly cited topics and recent publications is part of our effort to guide scholars, using these guidelines to stay ahead in their research endeavors.
LanguageEnglish
ISSN0165-4101
PublisherELSEVIER
Support Open AccessNo
CountryNetherlands
TypeJournal
Convergefrom 1979 to 2024
AbbreviationJ ACCOUNT ECON / J. Account. Econ.
Frequency6 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
AddressRADARWEG 29, 1043 NX AMSTERDAM, NETHERLANDS

Aims and Scopes

The JOURNAL OF ACCOUNTING & ECONOMICS focuses on the intersection of accounting practices and economic principles, emphasizing empirical research and theoretical advancements in the field.
  1. Understanding Market Behavior:
    Research often explores how accounting information influences market anomalies, trading behaviors, and investor decision-making processes.
  2. Auditing and Assurance:
    The journal frequently publishes studies on audit quality, auditor independence, and the implications of audit practices on financial reporting.
  3. Financial Reporting and Disclosure:
    A significant focus is placed on the quality and implications of financial disclosures, including mandatory regulations and voluntary disclosures that affect firm valuation.
  4. Corporate Governance and Risk Management:
    Themes around corporate governance, including management compensation, insider trading, and the role of institutional investors, are prevalent.
  5. Impact of Regulations on Accounting Practices:
    The journal discusses regulatory impacts on accounting and financial reporting, addressing changes in legislation and their effects on corporate behavior.
  6. Behavioral Aspects of Accounting Decisions:
    Research in this area examines how psychological factors influence accounting decisions, reporting practices, and investor reactions.
The journal is increasingly focusing on contemporary issues and methodologies that reflect current trends and challenges in accounting and economics.
  1. Big Data and Analytics in Accounting:
    Recent publications emphasize the role of big data and analytics in financial reporting and decision-making, highlighting the importance of data-driven insights in modern accounting practices.
  2. Sustainability and Corporate Responsibility:
    There is a growing trend towards examining the relationship between sustainability practices, corporate social responsibility, and their impact on financial performance and reporting.
  3. Behavioral Economics in Accounting:
    Emerging themes explore behavioral economics and its effects on accounting decisions, illustrating how cognitive biases influence corporate reporting and investor behavior.
  4. Regulatory Changes and Their Impact:
    Research increasingly focuses on the implications of recent regulatory changes, particularly how they affect audit practices and financial disclosures.
  5. Innovative Financial Instruments and Market Dynamics:
    The journal is seeing more studies on the implications of new financial instruments and their effects on market behavior and corporate finance strategies.

Declining or Waning

While the journal has robust themes, certain areas are showing signs of declining interest or publication frequency, indicating a shift in research focus.
  1. Tax Accounting Research:
    There has been a noticeable reduction in papers focusing specifically on tax accounting practices and implications, suggesting a waning interest in this area.
  2. Traditional Financial Metrics Analysis:
    Research centered on conventional financial metrics like earnings per share and traditional valuation models appears to be decreasing, with a shift towards more innovative and holistic approaches.
  3. Static Frameworks in Accounting Research:
    Studies relying on static models without considering dynamic market changes are less frequently published, indicating a move towards more adaptive and responsive research methodologies.

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