The Journal of Accounting Research (JAR) is a leading peer-reviewed academic journal associated with the University of Chicago. It was established in 1963...

assumption that accounting both measures and makes visible certain economic events, accounting research has studied the roles of accounting in organizations...

Positive accounting is the branch of academic accounting research that seeks to explain and predict actual accounting practices. This contrasts with normative...

auditing research. Publishing in leading accounting journals affects many aspects of an accounting researcher's career, including reputation, salary, and...

including financial accounting, management accounting, tax accounting and cost accounting. Financial accounting focuses on the reporting of an organization's...

it allowed the performance of all accounting functions through the internet. Accounting software is typically composed of various modules, with different...

Generally Accepted Accounting Principles (GAAP or U.S. GAAP or GAAP (USA), pronounced like "gap") is the accounting standard adopted by the U.S. Securities...

are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). They constitute a standardised way of describing...

the accounting equation is maintained. In manual accounting information systems, a variety of special journals may be used, such as a sales journal, purchase...

information content study of Ray J. Ball & P. Brown, 'An empirical evaluation of accounting income numbers', Journal of Accounting Research, Autumn 1968, pp. 159–178...