Academic Journal
Q1Review of Accounting Studies
About Review of Accounting Studies
Review of Accounting Studies is a scholarly journal published by Springer New York. SCImago 2025 places it in Q1 with an SJR of 5.56 and an H-index of 118.
Its listed coverage is 1996-2026 and its research categories include Accounting (Q1); Business, Management and Accounting (miscellaneous) (Q1). The 2025 dataset reports 104 documents and 2080 citations across the latest three-year reporting window.
Review of Accounting Studies (commonly referred to as RAS) is one of the most prestigious peer-reviewed journals in the field of accounting and financial research. Launched in 1996, the journal has steadily gained prominence as a go-to resource for academics, researchers, and professionals seeking cutting-edge insights into the theory and practice of accounting. With its strong reputation, rigorous standards, and global readership, Review of Accounting Studies plays a crucial role in shaping the future of accounting scholarship.
What is the Review of Accounting Studies?
The Review of Accounting Studies is a quarterly journal that publishes high-quality, original research papers in all areas of accounting. It focuses particularly on studies that advance our understanding of the economic, behavioral, and analytical aspects of accounting. Published by Springer, RAS maintains a selective acceptance process and is recognized for its significant impact factor, which reflects its influence in the academic community.
Areas of Focus
The journal covers a wide range of accounting topics, including:
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Financial accounting
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Managerial accounting
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Auditing
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Taxation
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Corporate governance
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Information systems
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Market-based accounting research
One of the hallmarks of Review of Accounting Studies is its emphasis on rigorous empirical and theoretical research. The journal seeks to publish papers that not only provide data-driven insights but also offer a strong conceptual framework that can influence both future research and practical application.
Why RAS is Respected in the Academic World
Several features contribute to the strong reputation of Review of Accounting Studies:
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High Impact Factor: As of recent rankings, RAS continues to be among the top journals in accounting and finance.
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Peer Review Excellence: The double-blind peer review process ensures that each published article meets the highest scholarly standards.
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Editorial Leadership: The journal is led by a board of distinguished academics from top-tier institutions around the world.
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Academic Rigor and Innovation: The articles published often set the benchmark for quality and originality in accounting research.
Who Should Read the Review of Accounting Studies?
RAS is an essential resource for:
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Academic researchers looking for high-impact literature
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Doctoral students and faculty in accounting and finance programs
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Policy-makers interested in evidence-based financial regulation
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Accounting professionals seeking to stay informed about the latest academic findings
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Journal Metrics
Metrics can change by reporting year. Verify time-sensitive values with the publisher or indexing service.
Aims & Scope
The Review of Accounting Studies (often abbreviated as RAS) is one of the most respected academic journals in the field of accounting. Published by Springer, this peer-reviewed journal serves as a critical platform for the dissemination of high-quality research that enhances our understanding of accounting and its role in the economy. But what exactly is the scope of this influential journal?
Let’s explore the range of topics, research methodologies, and themes covered by the Review of Accounting Studies, and why it holds such a prominent place in global academic circles.
What is the Review of Accounting Studies?
Founded in 1996, the Review of Accounting Studies publishes original research that advances the discipline of accounting. The journal prioritizes analytical, empirical, and experimental work that contributes to accounting theory and its practical applications. Known for its academic rigor and impact factor, RAS is indexed in major databases like Scopus, JSTOR, and the Social Sciences Citation Index (SSCI).
Core Scope and Research Areas
The scope of the Review of Accounting Studies includes a wide range of accounting-related topics. These include, but are not limited to:
1. Financial Accounting
RAS publishes research on how firms report financial information and how users interpret it. Topics include earnings management, disclosure practices, fair value accounting, and the implications of financial reporting for investors and analysts.
2. Managerial Accounting
This area focuses on the use of accounting information within organizations to guide internal decision-making. Topics include cost accounting, budgeting, performance evaluation, and incentive systems.
3. Auditing
Studies in auditing address audit quality, auditor independence, regulatory standards, and the impact of auditing on financial transparency and credibility.
4. Taxation
Research in this area explores the effects of tax policy, corporate tax strategy, tax compliance, and the interaction between tax regulation and firm behavior.
5. Corporate Governance
Articles often examine how accounting intersects with governance mechanisms, such as board structure, executive compensation, ownership concentration, and shareholder rights.
6. Capital Markets
This area studies the relationship between accounting information and market participants. Topics include the pricing of accounting data, investor behavior, market efficiency, and disclosure effects.
7. Regulation and Standard-Setting
RAS also explores how regulatory frameworks and accounting standards influence firm reporting practices, investor protection, and market stability.
Emphasis on Interdisciplinary and Global Research
One of the strengths of the Review of Accounting Studies is its interdisciplinary nature. The journal welcomes research that integrates perspectives from economics, finance, psychology, and law. It also encourages studies with international relevance, reflecting the global nature of accounting standards and financial reporting.
Recent Research Articles
Latest publications matched automatically by ISSN.
The informativeness of stock price at dual-class firms
Jason Bangert, Linda A. Myers, Roy Schmardebeck
2026-09-03 · DOI: 10.1007/s11142-026-09991-yCompeting creditor claims and loan recoverability: evidence from anti-recharacterization laws
Walid Saffar, Yuan Sun, Janus Jian Zhang
2026-08-28 · DOI: 10.1007/s11142-026-09993-wThe information content of private information acquisition: evidence from FOIA requests to the SEC
Dichu Bao, Janja Brendel, Michael Drake, Lixin Nancy Su et al.
2026-08-21 · DOI: 10.1007/s11142-026-09988-7The consequences of audit firm mobility for attestation services across states
Pecky Yi Pan, Gladys Lee, Yi-Hung Lin
2026-08-20 · DOI: 10.1007/s11142-026-09989-6Does news media affect audit quality? Evidence from variation in the “contagion effect”
Elizabeth N. Cowle, Caleb Rawson, Stephen P. Rowe
2026-08-20 · DOI: 10.1007/s11142-026-09986-9How labor market competition shapes workplace information on social media: evidence from Glassdoor reviews
Shuo Li, Rencheng Wang, Liandong Zhang
2026-08-19 · DOI: 10.1007/s11142-026-09987-8Exogenous stock liquidity improvements and voluntary disclosure
Thomas C. Hagenberg, Brian P. Miller, Anish Sharma, Teri Lombardi Yohn et al.
2026-08-12 · DOI: 10.1007/s11142-026-09984-xNon-audit services and earnings announcement timeliness
Chris E. Hogan, Michelle L. Nessa, Joseph H. Schroeder
2026-08-07 · DOI: 10.1007/s11142-026-09983-yLate trade credit payments to meet cash flow forecasts
Daniel Cohen, Chuchu Liang, Ben Lourie, Alexander Nekrasov et al.
2026-08-07 · DOI: 10.1007/s11142-026-09985-wRole of environmental disclosure policy on access to finance: evidence from crowdfunding
John Jianqiu Bai, Yi Cao, Xiumin Martin, Chi Wan et al.
2026-09 · DOI: 10.1007/s11142-026-09982-zBeyond earnings quality: evaluating the quality of corporate disclosure practices
Patricia M. Dechow, Weili Ge, Wei Ting Loh, Sarah McVay et al.
2026-09 · DOI: 10.1007/s11142-026-09971-2“Show Me!” The Informativeness of images in firms’ annual reports
Azi Ben-Rephael, Joshua Ronen, Tavy Ronen, Mi Zhou et al.
2026-09 · DOI: 10.1007/s11142-026-09975-yMandatory climate risk disclosure, housing prices, and credit supply
Xi Chen
2026-09 · DOI: 10.1007/s11142-026-09974-zDo restatements generate contagion? A re-examination
Melissa F. Lewis-Western, Timothy A. Seidel, Michael S. Wilkins
2026-09 · DOI: 10.1007/s11142-026-09979-8Algorithmic trading and forced CEO turnover: a learning hypothesis
Jaewoo Kim, Jun Oh, Hojun Seo, Luo Zuo et al.
2026-09 · DOI: 10.1007/s11142-026-09980-1Mandatory patient surveys and hospital resource allocation
Vedran Capkun, Davide Cianciaruso, Kirti Sinha
2026-09 · DOI: 10.1007/s11142-026-09973-0Gender bias and female analyst performance: evidence from the #MeToo movement
Rubin Hao, Shikong Scott Luo, Jing Xue, Haoyi Yang et al.
2026-09 · DOI: 10.1007/s11142-026-09976-xTax numbers and ETR forecasting
Carlyle S. Burd
2026-09 · DOI: 10.1007/s11142-026-09962-3Mandatory disclosure and corporate green innovation
Brian Bratten, Sung-Yuan Mark Cheng, Tyler J. Kleppe
2026-09 · DOI: 10.1007/s11142-026-09972-1Intangible-intensive firms and performance reporting
Abigail Allen, Melissa F. Lewis-Western, Kristen Valentine
2026-09 · DOI: 10.1007/s11142-026-09966-zReviews
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April 21, 2025 at 3:25 pm
April 21, 2025