Review of Accounting Studies

Review of Accounting Studies provides 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. While the editors encourage all forms of research, it must contribute to the discipline of accounting. Theoretical models need not speak directly to current practice, but accounting information must surface in a major way. Similarly, empirical analysis and experimental tests should relate principally to accounting issues.