LibGuides: Accounting Resources: Key Journals

Top Accounting Journals

These are considered the top accounting research journals.

The Accounting Review
The premier journal for
publishing articles reporting the results of accounting research and explaining and illustrating related research methodology.
Journal of Accounting Research
The Journal of Accounting Research is a general-interest accounting journal. It publishes original research in all areas of accounting and related fields that utilizes tools from basic disciplines such as economics, statistics, psychology, and sociology.
Review of Accounting Studies
An outlet for significant academic research in accounting including theoretical, empirical, and experimental work. The journal is committed to the principle that distinctive scholarship is rigorous.
Journal of Accounting and Economics
It 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.
Accounting, Organizations and Society
A leading international interdisciplinary journal concerned with the relationships among accounting and human behaviour, organizational and institutional structures and processes, and the wider socio-political environment of the enterprise.

IBFD Portal

IBFD Tax Research Platform
The International Bureau of Fiscal Documentation (IBFD) platform allows searching for news on taxation topics covered by their suite of journals. UC San Diego subscribes only to the flagship journal, Bulletin for International Taxation. Use the Search link to look for topics, or use the browse issues link and scroll down to BIT to read. Use interlibrary loan form to request individual articles from the other journals. Bonus feature: the Library Portal has research guides on trending topics and standard taxation research sources. Many of these resources are in our collections by checking the titles in the UC Library Search.

Browzine for Accounting

American Accounting Association Journals

The AAA is the largest community of accountants in academia and publishes key journals in the field of accounting, auditing and taxation that address issues in accounting scholarship, education and practice. You may browse your favorite title(s) through the links below, or use Business Source Complete if you want to search topics across all of these journal titles at once. Bonus: If you create an account in Business Source Complete, you can set up email alerts for new issues of your favorite journal, or follow a topic.

Accounting and the Public Interest Provides studies linked to public interest by situating them within an economic, social, ethical, and political context.
Accounting Historians Journal Addresses the development of accounting thought & practice. It embraces all subject matter relating to accounting history, including but not limited to research that provides an historical perspective on contemporary accounting issues.
Accounting Horizons Reviewed research manuscripts and commentary relevant to all aspects of the discipline of accounting, except education, based on the scholarship of discovery, of integration and of application for members of the American Accounting Association.
Accounting Review Premier journal of articles reporting the results of accounting research and explaining and illustrating related research methodology; published for members of the American Accounting Association.
ATA Journal of Legal Tax Research This peer-reviewed journal publishes creative and innovative studies that employ legal research methodologies ranging from analysis of proposed legislation or regulatory changes, structuring of transactions, foreign tax systems, and more.
Auditing: a Journal of Practice & Theory Presents articles reporting results of original research which contribute to improvements in auditing theory or methodology.
Behavioral Research in Accounting Presents articles, commentary, review articles on behavioral aspects of accounting.
Current Issues in Auditing Publishes articles on issues of audtiting practice, such as external and internal auditing, government auditing, IT auditing, and assurance services.
Issues in Accounting Education Original research, cross-cultural comparisons, and commentary addressing various aspects of the accounting education process
Journal of Emerging Technologies in Accounting Concerned with the research, education, and practice of advanced information systems, cutting-edge technologies, and artificial intelligence in the fields of accounting, information technology, and management advisory systems.
Journal of Financial Reporting Publishes research on a broad spectrum of financial reporting issues related to the production, dissemination, and analysis of information produced by a firm’s financial accounting and reporting system.
Journal of Forensic Accounting Research Articles relating to research, teaching, and practice of forensic accounting, including fraud, with a balance among basic research, practice, and education.
Journal of Governmental and Nonprofit Accounting Focuses on topics related to governmental and nonprofit accounting.
Journal of Information Systems The academic journal of the Information Systems/Management Advisory Services Section of the American Accounting Association. Research, education, and the practice of information systems and management advisory services.
Journal of International Accounting Research Publishes articles that increase understanding of the development & use of international accounting & reporting practices or attempt to improve extant practices.
Journal of Management Accounting Research Presents articles, commentary and review articles focusing on promoting high quality applied and theoretical research.
Journal of the American Taxation Association Covers such topics as legal, quantitative, and theoretical research, as well as descriptive pieces dealing with tax topics as well as materials pertaining to education research that disseminate information related to the teaching of taxation.

Other Key Academic Journals

Academy of Management Journal Top tier journal that publishes articles and research notes that develop, test or advance management theory and practice.
Academy of Management Review Articles selected through anonymous review, provide reviews, syntheses, applications and critiques focused on organizational and management theory.
Accounting History Is a journal that encourages critical and interpretative historical research on the nature, roles, uses and impacts of accounting, and covers the historical development of accounting across all organisational forms. Official journal of the Accounting History Special Interest Group of the Accounting and Finance Association of Australia and New Zealand.
Accounting History Review Academic journal provides an international forum for research into the history of accounting thought, practice, and institutions. Formerly known as Accounting, Business & Financial History (1990 - 2010)
Administrative Science Quarterly Contains articles that advance understanding, address administration or have mutual relevance for empirical investigation and theoretical analysis that advance the understanding of administration.
American Economic Review AER is a general-interest economics journal, and is among the nation's oldest and most respected scholarly journals in economics
Annals of Corporate Governance Each issue of ACG comprises a 50-100+ page monograph written by research leaders in the field. Monographs that give tutorial coverage of subjects, research retrospectives as well as survey papers that offer state-of-the-art reviews fall within the scope of the journal, as does advanced theory and debates, relating to how corporate power is channeled for the well-being of society.
Bulletin for International Taxation (BIT) Scroll to BIT newsletter; link through to specific articles you'd like to read. BIT examines tax policy changes and tax developments throughout the world and gives background and perspective to the changes. Produced by the International Bureau of Fiscal Documentation (IBFD).
Business, Entrepreneurship & Tax Law Review
CPA Journal Broadly recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals.
CPA Practice Advisor Provides information for accountants and managers in accounting firms, focusing on computing and professional software, including . Covers software comparisons as well as charts, tables and graphs.
Critical Finance Review The CFR publishes leading academic research in all areas of financial economics. At the CFR, we believe the hallmark of a science is not replicability but actual critical replication. Although the CFR's special niche is critiques, it also publishes many non-critique papers.
Econometrica Produces original articles in all branches of economics - theoretical and empirical, abstract and applied, providing wide-ranging coverage across the subject area
Financial Management Serves both academics and practitioners concerned with the financial management of nonfinancial businesses, financial institutions, and public or private not-for-profit organizations.
Fiscal Studies Publishes high-quality, original research papers that have topical policy application & are accessible to a wide audience.
Internal Auditor a wide variety of publications providing up-to-date news and information about various sectors of the internal audit profession. Please take a few minutes to review our free and subscription-based publications.
International Journal of Accounting Information Systems Peer-reviewed articles that focuses on "the rapidly evolving relationship between accounting and information technolog."
Journal of Accountancy A teaching magazine for the accounting profession and the official journal of the American Institute of Certified Public Accountants (AICPA)
Long Range Planning: International Journal of Strategic Management Publishes articles in for senior managers, administrators and academics on the concepts and techniques involved in the development and implementation of strategy and planning.
Management Accounting Quarterly IMA's journal for academics & practitioners covers cost/management accounting techniques, statistical process controls, target costing, theory of constraints, methods of calculating stock options, techniques to improve accounting and finance education, and new theories in finance and accounting.
Management International Review Covers refereed articles and an executive forum on basic and topical advances in the key areas of international management aimed at scholars and executives in business and administration.
Management Science Provides articles on theory or innovative applications scientifically addressing the problems, interests and concerns of organizational decision makers. Articles also may cover globalization of the economy and changes in public policy.
MIS Quarterly Offers articles about management information systems for both academics and those applying information systems to organizational problems.
National Tax Journal Has refereed articles, research in government finance, special features and reviews of administrative, economic, legal or policy interest for accountants, lawyers, business and government tax administrators and academicians.
Organization Science A multidisciplinary journal dedicated to the advancement of knowledge about organizations.
Public Administration Review Published by the American Society for Public Administration, this journal has articles, commentary and book reviews in all aspects of public administration.
Public Finance Review Original studies of theory, policy and institutions related to the allocation, distribution and stabilization functions within the public sector of the economy.
Public Integrity Has scholarly articles that address ethical issues of importance to the public, especially those that introduce new discourse to the field for a readership that is global and inclusive of scholars, students, and professionals in government; NGOs; nonprofits; and business. Topics range in scope from theoretical and applied ethics; corruption; law; organizational behavior and performance; social equity; criminal justice; environmental concerns; philosophy; and human rights.
RAND Journal of Economics Provides new research in financial economics, striving to establish a balance between theoretical & empirical studies.
Review of Financial Studies Provides new research in financial economics, striving to establish a balance between theoretical & empirical studies.
Strategic Finance Magazine From IMA, news about accounting and financial professionals in business
Tax Adviser Estate and tax planning; Public finance; Corporate taxation; Tax law; Banking, finance and investment industries; Accounting; Government and political science; Legal specialties
Tax Executive Features original articles by top law and accounting practitioners, as well as the insights and real-world experiences of TEI (Tax Executive Institute) members.
Tax Lawyer: Bulletin of the Section of Taxation, American Bar Association Peer reviewed articles & reports by tax attorneys, professors, & the ABA's Section of Taxation Committees & Task Forces on topics pertaining to taxation, as well as legislation, regulation, case law & rulings which effect specialized fields of tax law.