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Journal of Accounting Research

{{Short description|Journal account}}

{{Infobox journal

| title = Journal of Accounting Research

| cover =

| editor = Philip G. Berger, Luzi Hail, Christian Leuz, Valeri Nikolaev, Haresh Sapra, Laurence van Lent, and Regina Wittenberg Moerman

| discipline = Accounting, auditing, taxation, economics,finance, business

| former_names =

| abbreviation = J. Account. Res.

| publisher = Wiley-Blackwell for the Chookaszian Accounting Research Center at the Booth School of Business

| country =

| frequency = 5/year

| history = 1963-present

| openaccess =

| license =

| impact = 4.9

| impact-year = 2023

| website = http://onlinelibrary.wiley.com/journal/10.1111/(ISSN)1475-679X

| link1 =

| link1-name =

| link2 =

| link2-name =

| JSTOR = jaccorese

| OCLC = 499769796

| LCCN =

| CODEN =

| ISSN = 0021-8456

| eISSN = 1475-679X

}}

The Journal of Accounting Research (JAR) is a leading peer-reviewed academic journal associated with the University of Chicago. It was established in 1963 and is published by Wiley-Blackwell on behalf of the Chookaszian Accounting Research Center (Formerly the Institute of Professional Accounting) at the University of Chicago Booth School of Business.

JAR publishes original research in all areas of accounting and topics including finance, economics, statistics, psychology, and sociology. Research typically uses analytical, empirical archival, experimental, or field study methods. Questions pertain to information and measurement used in organizations, markets, governments, regulation and standards; often arising in financial reporting, disclosure, internal accounting, auditing, taxation, corporate governance, capital markets, law, contracting, and with respect to the accounting profession.

Its current senior editors are Philip G. Berger, Luzi Hail, Christian Leuz, Valeri Nikolaev, Haresh Sapra, Laurence van Lent, and Regina Wittenberg Moerman. The editorial manager is Lisa M. Heiberger.

It is listed as one of the 50 journals used by the Financial Times to compile its business-school research ranks{{cite web |url=http://www.ft.com/cms/s/2/bd9e8b74-fd17-11dd-a103-000077b07658.html#axzz1LJXXsac9 |title=45 Journals used in FT Research Rank |work=FT.com/UK |publisher=Financial Times |accessdate=2011-05-06 |date=2009-02-17}} and Bloomberg Businessweek{{'s}} Top 20 Journals.{{cite journal |url=http://www.businessweek.com/bschools/content/nov2008/bs20081113_320726_page_2.htm |archive-url=https://web.archive.org/web/20081211045840/http://www.businessweek.com/bschools/content/nov2008/bs20081113_320726_page_2.htm |url-status=dead |archive-date=December 11, 2008 |title=Full-Time MBA Rankings |journal=Bloomberg BusinessWeek |accessdate=2011-05-06 |date=2008-11-13}} According to the Journal Citation Reports, it has a 2022 impact factor of 4.4, ranking it 28 out of 111 journals in the category "Business, Finance".{{cite book |year=2013 |chapter=Journals Ranked by Impact: Business, Finance |title=2018 Journal Citation Reports |publisher=Thomson Reuters |edition=Science |work=Web of Science |title-link=Journal Citation Reports }}

Alleged research misconduct

Non-academically-employed and non-peer-review published "researcher" Stephen Walker critiqued a 2020 JAR article,{{cite web | url=https://econjwatch.org/articles/critique-of-an-article-on-machine-learning-in-the-detection-of-accounting-fraud | title=Critique of an Article on Machine Learning in the Detection of Accounting Fraud · Econ Journal Watch }} which resulted in JAR publishing a 2022 "Erratum."{{cite journal | url=https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-679X.12454 | doi=10.1111/1475-679X.12454 | title=Erratum | journal=Journal of Accounting Research | date=2022 | volume=60 | issue=4 | pages=1635–1646 }} Walker characterized the "Erratum" as a mischaracterization of the original research, alleged it contained a falsehood, and called for a misconduct investigation.{{cite web | url=https://econjwatch.org/articles/erroneous-erratum-to-accounting-fraud-article | title=Erroneous Erratum to Accounting Fraud Article · Econ Journal Watch : Machine learning, serial fraud }} The University of Melbourne's Ian D. Gow published the paper "Should Bao et al. (2020) be retracted?" in 2022,https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4246151 {{Bare URL inline|date=August 2024}} followed up by another paper where he called the "Erratum"'s explanation less than plausible, said it was belied by the original paper, and claimed it failed to account for the "claimed error."{{cite web | url=http://dx.doi.org/10.2139/ssrn.4460192 | doi=10.2139/ssrn.4460192 | title=The Elephant in the Room: P-Hacking and Accounting Research | date=2023 | last1=Gow | first1=Ian D. }} Overall, Gow argued that a "retract and republish" approach may have been superior to an "erratum" approach in order to most clearly correct the record from the original paper. JAR performed an extensive investigation and shared its findings with Walker in a 2023 document created as a result of Walker's request for the misconduct investigation, but did not publish the document.{{cite journal |author1=Daniel B. Klein |title=Journal of Accounting Research's Report on Its Own Research- Misconduct Investigation of an Article It Published |journal=Econ Journal Watch |date=September 2023 |volume=20 |issue=2 |page=460 |url=https://econjwatch.org/File+download/1275/KleinSept2023.pdf?mimetype=pdf |access-date=27 October 2023 |issn=1933-527X |quote=a document by Journal of Accounting Research (JAR). The document presents itself as a report on its own research-misconduct investigation [...] it is not published, and because the first one to publish it ought to be JAR itself}}

Former Editors

References

External links

  • {{Official website|http://onlinelibrary.wiley.com/journal/10.1111/(ISSN)1475-679X}}

Category:Wiley-Blackwell academic journals

Category:English-language journals

Category:Academic journals established in 1963

Category:Accounting journals

Category:Accounting research

Category:5 times per year journals

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