This journal publishes research on how information is disclosed, interpreted, and utilized within financial markets and corporate settings. Articles examine the informativeness of voluntary disclosures, the impact of financial statement comparability, and the role of tone in risk reporting. The research also explores the influence of technological advancements like AI on accounting practices and the market reactions to significant financial events.
Based on the Think.Check.Submit framework by DOAJ, COPE & OASPA. All data from verified open sources.
Publication & Citation Trend
Articles published
Times cited
2019
2020
2021
2022
2023
2024
2025
2026
Source: OpenAlex · Note: citations accumulate over time so older years appear higher
SJR Quartile by Discipline
Scimago ranks this journal separately in each subject category — its quartile can differ by discipline.
AccountingQ1
Sociology and Political ScienceQ1
Subject Classification
Web of Science Categories
Business, FinancePublic Administration
Scopus Categories
Sociology and Political ScienceAccounting
Research Topics (OpenAlex)
Auditing, Earnings Management, GovernanceCorporate Finance and GovernanceFinancial Reporting and Valuation ResearchFinancial Markets and Investment StrategiesHuman auditory perception and evaluationEducational Robotics and EngineeringDiverse Scientific and Economic StudiesCorporate Taxation and AvoidanceAccounting and Organizational ManagementCorporate Social Responsibility Reporting