《會(huì)計(jì)研究雜志》是一本普通的利息會(huì)計(jì)雜志。它出版了會(huì)計(jì)和相關(guān)領(lǐng)域的原始研究，利用經(jīng)濟(jì)學(xué)、統(tǒng)計(jì)學(xué)、心理學(xué)和社會(huì)學(xué)等基礎(chǔ)學(xué)科的工具。本研究通常采用分析性、實(shí)證性的檔案、實(shí)驗(yàn)性和實(shí)地研究方法，解決會(huì)計(jì)、審計(jì)、披露、財(cái)務(wù)報(bào)告、稅務(wù)和信息方面的外部和內(nèi)部經(jīng)濟(jì)問題，以及公司財(cái)務(wù)、投資、資本市場、法律、承包和信息等相關(guān)領(lǐng)域。軍事經(jīng)濟(jì)學(xué)。

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.