Journal of Accounting Research

Journal of Accounting Research is a journal published by Wiley-Blackwell for the Chookaszian Accounting Research Center at the University of Chicago Booth School of Business, founded in 1963 and covering original research across all areas of accounting, indexed in the Social Sciences Citation Index and Scopus, with a 2025 impact factor of 10.4Journal of Accounting Research 由 Wiley-Blackwell 代表芝加哥大学布斯商学院 Chookaszian 会计研究中心出版，1963 年创刊，刊载会计学各领域的原创研究，被社会科学引文索引与 Scopus 收录，2025 年影响因子为 10.4。

Scope

• Original research drawing on finance, economics, statistics, psychology and sociology发表借鉴金融学、经济学、统计学、心理学与社会学的原创研究。
• Analytical, empirical archival, experimental and field study methods, and combinations of them方法上涵盖分析式、档案实证式、实验式与田野研究及其组合。
• The information and measurement of organisations, markets and governments, and the regulation and standards that govern them关注组织、市场与政府的信息与计量，以及规制它们的法规与准则。
• Financial reporting, disclosure, internal accounting, auditing, taxation and corporate governance涵盖财务报告、信息披露、内部会计、审计、税务与公司治理。
• Capital markets, law, contracting and the accounting profession涉及资本市场、法律、契约与会计职业。

History

• The journal was founded in 1963 by Sidney Davidson of the University of Chicago and William Baxter of the London School of Economics, with David Green and Sidney Davidson as its first editors该刊 1963 年由芝加哥大学的 Sidney Davidson 与伦敦政治经济学院的 William Baxter 创办，首任编辑为 David Green 与 Sidney Davidson。
• The London School of Economics withdrew in 1975, leaving the University of Chicago as sole sponsor伦敦政治经济学院于 1975 年退出，芝加哥大学成为唯一主办方。
• It was published by the University of Chicago's accounting research centre until 2001, when a co-publishing arrangement with Wiley-Blackwell began该刊在 2001 年以前由芝加哥大学的会计研究中心出版，此后开始与 Wiley-Blackwell 合作出版。
• It appears five times a year, and the June issue carries the papers of the annual research conference该刊每年出版五期，六月号刊载年度研究会议论文。

Editors

• The journal is led collectively by seven senior editors, namely Hans Christensen, Anna Costello, Valeri Nikolaev, Haresh Sapra and Regina Wittenberg Moerman in the United States, Luzi Hail, also in the United States, and Laurence Van Lent at the Frankfurt School of Finance and Management该刊由七位资深编辑集体主持，即美国的 Hans Christensen、Anna Costello、Valeri Nikolaev、Haresh Sapra 与 Regina Wittenberg Moerman，同在美国的 Luzi Hail，以及法兰克福金融与管理学院的 Laurence Van Lent。
• About fifteen associate editors and an editorial manager support the senior editors另有约十五位副编辑与一位编辑经理协助资深编辑。
• Regular manuscripts are reviewed on a double-anonymized basis, and survey or methodological contributions must first pass a proposal stage with all senior editors常规稿件采用双盲评审，综述或方法类文章须先经全体资深编辑审批的选题提案阶段。
• It is a hybrid open access journal, and submissions incur a fee that varies with the length of the manuscript该刊为混合开放获取期刊，投稿需缴纳随稿件篇幅而异的费用。