The Journal of Accounting Research is a general-interest accounting journal. It publishes original research in all areas of accounting and related fields that utilizes tools from basic disciplines such as economics, statistics, psychology, and sociology. This research typically uses analytical, empirical archival, experimental, and field study methods and addresses economic questions, external and internal, in accounting, auditing, disclosure, financial reporting, taxation, and information as well as related fields such as corporate finance, investments, capital markets, law, contracting, and information economics.

《會計研究雜志》是一本普通的利息會計雜志。它出版了會計和相關領域的原始研究，利用經濟學、統計學、心理學和社會學等基礎學科的工具。本研究通常采用分析性、實證性的檔案、實驗性和實地研究方法，解決會計、審計、披露、財務報告、稅務和信息方面的外部和內部經濟問題，以及公司財務、投資、資本市場、法律、承包和信息等相關領域。軍事經濟學。