The Accounting Review

By
Daniel Liberto
Full Bio

Daniel Liberto is a journalist with over 10 years of experience working with publications such as the Financial Times, The Independent, and Investors Chronicle.

Learn about our editorial policies
Updated July 30, 2021
Reviewed by Eric Estevez
Fact checked by
Michael Logan
Michael Logan Headshot
Fact checked by Michael Logan
Full Bio
Michael Logan is an experienced writer, producer, and editorial leader. As a journalist, he has extensively covered business and tech news in the U.S. and Asia. He has produced multimedia content that has garnered billions of views worldwide.
Learn about our editorial policies
The Accounting Review

Investopedia / Theresa Chiechi

What Is The Accounting Review?

The Accounting Review is a peer-reviewed academic journal circulated by the American Accounting Association (AAA). First published in 1926, it is one of the oldest accounting journals and includes abstracts, articles, and book reviews that promote accounting education, research, and practice.

Key Takeaways

  • The Accounting Review is a peer-reviewed academic journal circulated by the American Accounting Association.
  • The bi-monthly journal contains quantitative articles with rigorous mathematical models, covering topics such as auditing, taxation, financial and management accounting.
  • The Accounting Review is one of the oldest accounting journals in circulation and is considered by many to be among the leaders in its field.

Understanding The Accounting Review

The Accounting Review is published by the American Accounting Association, a professional organization for accounting academics in the United States that supports accounting education, research, and practice.

Circulated to AAA members every two months, The Accounting Review contains quantitative articles with rigorous mathematical models. Topics include auditing, accounting information systems, taxation, financial accounting, and management accounting.

The Accounting Review publishes accounting research aimed at academics and graduate students. Its academic editors select articles that report the results of accounting research, and explain and illustrate research methodologies.

The Accounting Review is one of the oldest accounting journals in circulation and is considered to be among the leaders in its field. Issues are published in January, March, May, July, September, and November.

History of The Accounting Review

The Accounting Review was first launched in 1926 by William Andrew Patton, an American accountancy scholar and founder of the AAA. In its early years, the journal's main goal was to assist accounting practitioners by covering issues related to certain industries and trade groups, and basing articles on anecdotal evidence and hypothetical illustrations.

In its first three years, The Accounting Review was edited by AAA founder William Andrew Patton.

That focus began to change in the 1960s. The journal shifted toward quantitative model building and started featuring more input from professionals from other disciplines on how to solve accounting-related problems. This change accelerated in the 1980s after the AAA launched two new journals designed to cater more to accounting educators and practitioners.

Special Considerations

AAA members have access to 17 different journals covering topics such as behavioral accounting, auditing, forensic accounting research, tax research, and international accounting. The AAA's other publications include:

  • Accounting Horizons: Serving accounting practitioners, Accounting Horizons features papers and articles that focus on issues facing the profession. Previous discussions have included whether government assistance should be reflected in a company's financial reports, as well as accounting ethics.
  • Issues in Accounting Education: This journal is primarily for accounting educators. Issues in Accounting Education features research, commentaries, book reviews, and instructional resources to assist accounting faculty. Popular topics include principles of accounting, managerial accounting, and cost accounting.
  • The Journal of Financial Reporting: This semi-annual publication provides research on financial reporting.
Article Sources
Investopedia requires writers to use primary sources to support their work. These include white papers, government data, original reporting, and interviews with industry experts. We also reference original research from other reputable publishers where appropriate. You can learn more about the standards we follow in producing accurate, unbiased content in our editorial policy.

  1. American Accounting Association. "The Accounting Review: A Journal of the American Accounting Association." Accessed Dec. 13, 2020.

  2. American Accounting Association. "About the AAA." Accessed Dec. 13, 2020.

  3. American Accounting Association. "William Andrew Paton." Accessed Dec. 13, 2020.

  4. American Accounting Association. "William Andrew Paton." Accessed Dec. 13, 2020.

  5. Jean L. Heck and Robert E. Jensen. "Analysis of the evolution of research contributions by The Accounting Review, 1926-2005," Pages 118-123. Accounting Historians Journal, December 2007.

  6. American Accounting Association. "Journals." Accessed Dec. 13, 2020.