會(huì)計(jì)研究綜述為會(huì)計(jì)領(lǐng)域的重要學(xué)術(shù)研究提供了一個(gè)渠道，包括理論研究、實(shí)證研究和實(shí)驗(yàn)研究。雜志堅(jiān)持特色學(xué)術(shù)嚴(yán)謹(jǐn)?shù)脑瓌t。盡管編輯們鼓勵(lì)各種形式的研究，但它必須對(duì)會(huì)計(jì)學(xué)科有所貢獻(xiàn)。對(duì)會(huì)計(jì)研究的審查致力于促使它收到的原稿迅速翻過來。對(duì)于絕大多數(shù)稿件，雜志社將在第一輪進(jìn)行取舍。作者將有機(jī)會(huì)修改已接受的稿件，以回應(yīng)審稿人和編輯的意見;然而，對(duì)這些手稿的決定權(quán)主要掌握在作者手中。編輯修改和重新提交的決定保留給新提交的稿件，這些稿件在當(dāng)前版本中是不可接受的，但是編輯可以清楚地看到修改的路徑，從而使稿件可以發(fā)表。

Review of Accounting Studies provides an outlet for significant academic research in accounting including theoretical, empirical, and experimental work. The journal is committed to the principle that distinctive scholarship is rigorous. While the editors encourage all forms of research, it must contribute to the discipline of accounting. The Review of Accounting Studies is committed to prompt turnaround on the manuscripts it receives. For the majority of manuscripts the journal will make an accept-reject decision on the first round. Authors will be provided the opportunity to revise accepted manuscripts in response to reviewer and editor comments; however, discretion over such manuscripts resides principally with the authors. An editorial revise and resubmit decision is reserved for new submissions which are not acceptable in their current version, but for which the editor sees a clear path of changes which would make the manuscript publishable.