The Accounting Review

AAA

DEFINITION of 'The Accounting Review '

An academic publication by the American Accounting Association (AAA). First published in 1926, the journal includes abstracts, articles and book reviews that promote accounting education, research and practice. The Accounting Review is published quarterly. Areas of interest in The Accounting Review include: accounting information systems; auditing and assurance services; financial accounting; management accounting; taxation; and other areas of accounting.

INVESTOPEDIA EXPLAINS 'The Accounting Review '

The American Accounting Association is a voluntary organization comprised of individuals interested in accounting education and research. The editorial team selects high-quality articles for "reporting the results of accounting research and explaining and illustrating related research methodology ... The primary, but not exclusive, audience should be - as it is not - academicians, graduate students, and others interested in accounting research."

RELATED TERMS
  1. American Accounting Association ...

    An organization that supports worldwide excellence in accounting ...
  2. Horizontal Audit

    An evaluation of one process or activity across several groups ...
  3. Financial Statements

    Records that outline the financial activities of a business, ...
  4. Balance Sheet

    A financial statement that summarizes a company's assets, liabilities ...
  5. Accounting

    The systematic and comprehensive recording of financial transactions ...
  6. Certified Public Accountant - CPA

    A designation given by the American Institute of Certified Public ...
Related Articles
  1. Forex Education

    Accounting Basics

    What is accounting? Learn the basics of this essential way of recording and summarizing financial information.
  2. Investing

    What's a Debit Note?

    A debit note is a document used by a seller to inform a purchaser of a dollar amount owed. As the name indicates, it is a note from the seller that a debit has been made to the purchaser’s account. ...
  3. Investing

    What's Capitalization?

    Capitalization has different meanings depending on the context.
  4. Fundamental Analysis

    The Best 5 Online Accounting Systems For Small Business

    Running a small business can be difficult, but thanks to these online accounting services, taking care of payroll doesn't have to be.
  5. Investing

    Understanding Cost Accounting

    Cost accounting is the method of financially allocating expenses to goods that are manufactured for resale. Cost accounting is also referred to as managerial accounting, because managers use ...
  6. Investing

    What are Prepaid Expenses?

    A prepaid expense is an asset on the balance sheet. Due to accounting principles, expenses are often accrued on the balance sheet and expensed in a later period.
  7. Investing

    What's a Sunk Cost?

    A sunk cost was incurred in the past, is independent of future events and cannot be recouped. Economists teach that sunk costs should not be considered when making a financial decision. Rather, ...
  8. Investing

    What are Fixed Costs?

    Fixed costs are business expenses that do not change as the level of production goes up or down. They are one of two types of business expense, the other being variable costs. Variable costs ...
  9. Fundamental Analysis

    What's the FCCR?

    The fixed charge coverage ratio (FCCR) is an accounting calculation that shows a company’s ability to pay its fixed costs – expenses that generally do not vary with production level. This may ...
  10. Investing

    What's an Average Collection Period?

    Average collection period is an accounting term referring to the average number of days between a sale made on credit, and receipt of the payment. Businesses monitor this number to make sure ...

You May Also Like

Hot Definitions
  1. Efficiency Ratio

    Ratios that are typically used to analyze how well a company uses its assets and liabilities internally. Efficiency Ratios ...
  2. Fixed Cost

    A cost that does not change with an increase or decrease in the amount of goods or services produced. Fixed costs are expenses ...
  3. Subsidy

    A benefit given by the government to groups or individuals usually in the form of a cash payment or tax reduction. The subsidy ...
  4. Sunk Cost

    A cost that has already been incurred and thus cannot be recovered. A sunk cost differs from other, future costs that a business ...
  5. Technical Skills

    1. The knowledge and abilities needed to accomplish mathematical, engineering, scientific or computer-related duties, as ...
  6. Prepaid Expense

    A type of asset that arises on a balance sheet as a result of business making payments for goods and services to be received ...
Trading Center