
Academic Journal
Q1Journal of Accounting and Economics
About Journal of Accounting and Economics
Journal of Accounting and Economics is a scholarly journal published by Elsevier B.V.. SCImago 2025 places it in Q1 with an SJR of 8.748 and an H-index of 207.
Its listed coverage is 1979-2026 and its research categories include Accounting (Q1); Economics and Econometrics (Q1); Finance (Q1). The 2025 dataset reports 67 documents and 1520 citations across the latest three-year reporting window.
The Journal of Accounting and Economics (JAE) is a leading peer-reviewed academic journal that publishes high-quality research at the intersection of accounting and economics. Since its inception, the journal has played a critical role in shaping thought leadership within the accounting and financial economics disciplines. Renowned for its rigorous standards and influential articles, JAE has become an essential resource for academics, practitioners, policymakers, and students interested in empirical and theoretical accounting research.
Scope and Objectives
The Journal of Accounting and Economics focuses on publishing original research that explores the link between accounting and economics. Its primary objective is to advance the understanding of how accounting information impacts economic decision-making. The journal welcomes studies that provide insights into the role of accounting in capital markets, corporate governance, financial reporting, auditing, and regulatory frameworks.
Research published in JAE typically employs empirical, analytical, or experimental methods to address questions related to financial performance, valuation, disclosure practices, managerial incentives, and policy implications. The journal encourages submissions that contribute to both theoretical development and practical application, making it a valuable resource for both scholars and professionals.
Editorial Excellence
The Journal of Accounting and Economics is known for its distinguished editorial board comprising respected scholars and researchers from top academic institutions. The journal follows a strict peer-review process to ensure the publication of high-quality and impactful research. This commitment to excellence has earned JAE a strong reputation in the academic community, and it is widely cited across disciplines.
Impact Factor and Rankings
JAE consistently ranks among the top journals in the fields of accounting and finance. With a high impact factor, the journal is frequently referenced in academic literature and is included in prestigious indexing databases such as Scopus, Web of Science, and SSRN. Its strong reputation contributes to its popularity among researchers seeking to publish impactful work in a well-regarded outlet.
Audience and Contributors
The Journal of Accounting and Economics is read by a diverse global audience, including university professors, graduate students, financial analysts, auditors, economists, and regulatory professionals. Contributors to the journal include leading academics who are at the forefront of research in accounting and economics.
Submission and Publication
Authors interested in submitting their work to JAE must adhere to the journal’s submission guidelines, which are available on the official website. The publication process is competitive, but authors benefit from constructive feedback and a robust editorial process designed to enhance the quality and relevance of published articles.
Journal Metrics
Metrics can change by reporting year. Verify time-sensitive values with the publisher or indexing service.
Aims & Scope
The Journal of Accounting and Economics (JAE) is a leading peer-reviewed publication dedicated to advancing knowledge at the intersection of accounting and economics. It serves as a platform for high-quality research that explores how accounting information influences economic decision-making, capital markets, and policy development. The journal aims to bridge the gap between theory and practice, offering insights valuable to academics, practitioners, regulators, and policymakers.
Key Areas of Focus
The Journal of Accounting and Economics encourages empirical, analytical, and theoretical studies that enhance understanding of the economic consequences of accounting practices. Topics commonly covered include, but are not limited to:
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Financial Reporting: Examining how financial statements impact investor decisions, firm valuation, and market efficiency.
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Corporate Governance: Research on the role of accounting in monitoring managerial behavior, incentive systems, and board effectiveness.
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Auditing: Studies related to audit quality, auditor independence, and regulatory compliance.
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Taxation: Insights into how accounting for income taxes affects firm behavior and economic outcomes.
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Disclosure and Transparency: Investigations into voluntary and mandatory disclosures and their impact on capital markets.
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Contracting and Incentives: Analyses of how accounting data are used in performance measurement and executive compensation.
Interdisciplinary Approach
The journal welcomes interdisciplinary research that draws on economics, finance, law, and organizational behavior to address complex questions in accounting. Submissions that use advanced econometric techniques, structural modeling, or field studies to explore the real-world implications of accounting standards and practices are especially encouraged.
Audience
The Journal of Accounting and Economics is designed for a global audience of researchers, educators, financial analysts, accountants, and economic policy experts. By publishing rigorous and relevant research, the journal seeks to contribute meaningfully to academic debate and influence corporate and regulatory decision-making.
Why Publish in the JAE?
Publishing in the Journal of Accounting and Economics offers numerous benefits:
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High Impact: The journal is widely cited and respected for its scholarly excellence.
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Global Reach: Articles published reach an international readership, expanding the influence of your work.
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Peer Review: A robust and fair peer review process ensures the publication of only the most impactful studies.
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Thought Leadership: Contributing to the journal positions authors at the forefront of research in accounting and economics.
Recent Research Articles
Latest publications matched automatically by ISSN.
Ideology-driven social media opinions and capital markets: Evidence from polarizing boycotts
Xue Li
2026-11 · DOI: 10.1016/j.jacceco.2026.101909Do financial disclosures affect corporate sustainability practices?
Chenxing Jing, Bin Xu, Luo Zuo
2026-11 · DOI: 10.1016/j.jacceco.2026.101901The role of executives in foreign tax planning
Benjamin Osswald, Jochen Pierk
2026-11 · DOI: 10.1016/j.jacceco.2026.101899An examination of direct and spillover effects of accounting standards on firms’ information environments
Derek Christensen, Brian Mittendorf, Clay Partridge
2026-11 · DOI: 10.1016/j.jacceco.2026.101900Whispering progress: Fear of automation and voluntary disclosure
Jun Oh, Guoman She
2026-11 · DOI: 10.1016/j.jacceco.2026.101904Pay for(eign) performance: CEO pay incentives for foreign tax savings
Kathleen Boylen, Fabio B. Gaertner, Melissa A. Martin
2026-11 · DOI: 10.1016/j.jacceco.2026.101903Editorial data
2026-11 · DOI: 10.1016/j.jacceco.2026.101939Retraction notice to “Lost in standardization: Effects of financial statement database discrepancies on inference” [J. Account. Econ. 76/1 (2023) 101573]
Kai Du, Steven Huddart, Xin Daniel Jiang
2026-11 · DOI: 10.1016/j.jacceco.2026.101931Consumption tax and corporate product mix decisions
Pulak Ghosh, Martin Jacob, Ya Kang, Jian Zhang et al.
2026-11 · DOI: 10.1016/j.jacceco.2026.101898Re-doing the audit
Isabel J. Cho, Clive Lennox, Xiangyu Li
2026-11 · DOI: 10.1016/j.jacceco.2026.101905Editorial Board
2026-11 · DOI: 10.1016/s0165-4101(26)00087-xTracing investors' minds: Investors’ inquiries and key audit matter reporting
Songsheng Chen, Chan Li, Lili Sun, Xiren Zhang et al.
2026-11 · DOI: 10.1016/j.jacceco.2026.101907Technological investment and accounting: A demand-side perspective on labor markets and enrollments
Henry Friedman, Andrew G. Sutherland, Felix W. Vetter
2026-11 · DOI: 10.1016/j.jacceco.2026.101912The role of federal agency accounting quality in federal budget allocation: Evidence from audit opinions
Jiapeng He, Ningzhong Li
2026-11 · DOI: 10.1016/j.jacceco.2026.101902Generative AI and investor processing of financial information
Elizabeth Blankespoor, Joe Croom, Stephanie M. Grant
2026-11 · DOI: 10.1016/j.jacceco.2026.101908Managers’ understanding of macroeconomic news, competitor influence, and firm performance: Evidence from consumer sentiment news
Mei Feng, Lian Fen Lee, Benda Yin
2026-11 · DOI: 10.1016/j.jacceco.2026.101906The effects of tax clienteles on disclosure: Evidence from the municipal bond market
Novia Chen, Michelle Hutchens, Junwei Xia
2026-11 · DOI: 10.1016/j.jacceco.2026.101910Mandatory carbon disclosure and new business creation
Raphael Duguay, Chenchen Li, Frank Zhang
2026-08 · DOI: 10.1016/j.jacceco.2026.101864Do investor preferences affect analyst research? Evidence from Chinese dual-listed shares
Dawn Matsumoto, Jenny Li Zhang, Yuxiang Zheng
2026-08 · DOI: 10.1016/j.jacceco.2026.101897Knowledge is power: A field experiment in the Chinese and US stock markets
Sonia Man-Lai Wong, Yuan Xue, Bohui Zhang, Xiaofeng Zhao et al.
2026-08 · DOI: 10.1016/j.jacceco.2026.101935Reviews
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April 13, 2025 at 6:29 pm
April 13, 2025