User:Well-rested/The Accounting Review

The Accounting Review is an academic accounting journal with a scope encompassing any any accounting-related subject and any research methodology. It was first published in 1926, and is consistently ranked as one of the top academic accounting journals.

According to the Journal Citation Reports, The Accounting Review's 2012 impact factor was 2.319, making it the 2nd-ranked accounting journal and the 6th-ranked business or finance journal by impact factor, and it is also one of the journals used by the Financial Times to compile its business school research rank. According to a 2006 meta-analysis of studies of accounting journals, The Accounting Review is one of the five accounting journals to be consistently ranked as a top accounting journal.

As of 2014, its editor-in-chief was Professor John Harry Evans III from the University of Pittsburgh, and its 14 editors included Charles M. C. Lee from Stanford University, Gregory S. Miller from the University of Michigan and Beverly R. Walther from Northwestern University.

History
The Accounting Review (TAR) was founded in 1925, with its first issue published in March 1926. The American Association of University Instructors of Accounting, which later became the American Accounting Association (AAA), originally proposed that the association publish a Quarterly Journal of Accountics, but the proposal did not see fruition, and The Accounting Review was subsequently born.

In the first few decades following TAR's founding, accounting professionals participated heavily in AAA meetings, and articles in TAR focussed on accounting education and in issues related to particular industries and trade groups, and many articles used anecdotal evidence and hypothetical illustrations. The longest-serving editor of TAR during this period was Eric Kohler, an accounting practitioner.

In the 1960s, TAR shifted towards a preference for quantitative model building including econometric models and time series models, and accepted more articles by non-accountants who contributed ideas from other disciplines in solving accounting-related problems. Since the late 1970s, leading accounting professors have opined that TAR was sacrificing relevance for mathematical rigour, and by 1982, accounting researchers realised that mathematical analysis and empirical research were a necessary condition for articles to be accepted by TAR.

In the 1980s, the AAA began to publish two other journals, Issues in Accounting Education and Accounting Horizons. Issues in Accounting Education, first published in 1983, was created to better serve accounting educators, while Accounting Horizons, first published in 1987, focused more on issues facing accounting practitioners. This "allowed TAR to focus more heavily on quantitative papers that became increasingly difficult for practitioners and many teachers of accounting to comprehend".

Between the 1980s and the 2000s, accounting practitioners comprised a decreasing proportion of authors in TAR, and articles in TAR became more mathematically rigorous with increasingly sophisticated statistical analyses and the rise of databases such as Compustat and EDGAR, and software such as SAS.