The Journal of Accounting Research is a general-interest accounting journal. It publishes original research in all areas of accounting 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 in accounting, auditing, taxation, and related fields such as corporate finance, investments, capital markets, law, 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. The Journal of Accounting Research has been published since 1963 by the Accounting Research Center at the University of Chicago Booth School of Business. 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, labor, 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;
- 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 economy of accounting standard-setting;
- The use of accounting information in public finance;
- The impact of tax regulation on transaction structuring.