Zeff, "Some Junctures in the Evolution of the Process of Establishing Accounting Principles in the U.S.A.: 1917-1972," The Accounting Review
"The World Price of Earnings Opacity." The Accounting Review
Value-relevance of banks' fair value disclosures under SFAS 107, The Accounting Review
, 71, 513-537.
Heck and Jenson (2005, 12) compare the number of articles published in two leading accounting journals (The Accounting Review
and Accounting Horizons) to the number in two leading finance journals (Journal of Finance and Financial Management) and find that publication opportunity is roughly three times as great for the finance journals (12).
A quarterly journal, The Accounting Review
, was subsequently born in 1925, with its first issue published in March 1926.
"Audit Partner Tenure and Audit Quality," by Peter Carey and Roger Simnett in the May 2006 issue of The Accounting Review
, studied the relationship between audit partner rotation and audit quality.
(1) American Accounting Association (AAA) Executive Committee, "A Tentative Statement of Accounting Principles Affecting Corporate Reports," The Accounting Review
, June 1936, pp.187-191; AAA, "Accounting Principles Underlying Corporate Financial Statements," The Accounting Review
, June 1941, pp.
The Accounting Review
Volume 59, Issue 2 (April): 163-176.
The results of this research project are described in their academic paper, "Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?" The paper was submitted in June 2002 to The Accounting Review
, the prestigious academic quarterly journal of the American Accounting Association (AAA), and was published in July 2003.
(2) M Plumtree, "The effect of information complexity on analysts' use of that information", The Accounting Review
, Vol 78, No 1, 2003.
By that time, The Accounting Review
had been in existence for 50 years while the Journal of Accounting Research, Abacus, and the International Journal for Accounting Education and Research had existed for more than ten years.
According to the policies set by the Publications Committee (which were endorsed by the Executive Committee and were published in the Accounting Education News, June 1987), The Accounting Review
"should be viewed as the premier journal for publishing articles reporting the results of accounting research and explaining and illustrating related research methodology.