Journal of Accounting and Economics: Guide

The Journal of Accounting and Economics (JAE) is a peer-reviewed academic publication published bimonthly by Elsevier in partnership with the Simon Business School at the University of Rochester. For faculty, doctoral scholars, and research administrators evaluating journal placement, citation credibility, or tenure benchmarks, this profile details JAE’s editorial focus, review mechanisms, publication metrics, and comparative positioning in accounting scholarship.

What it is

The Journal of Accounting and Economics is a premier international outlet at the intersection of accounting and economic theory. Frequently referenced in literature searches as the journal of accounting economics, the periodical holds print ISSN 0165-4101 and electronic ISSN 1879-1980 (linking ISSN-L 0165-4101), registered through the ISSN International Centre.

Founded in 1979 by editors Ross L. Watts and Jerold L. Zimmerman at the University of Rochester, the journal promotes the application of microeconomic theory, contracting models, and econometric methods to accounting phenomena. Over four decades of publication, JAE has registered 1,878 Digital Object Identifiers (DOIs) via Crossref, establishing foundational research in positive accounting theory, capital markets, and corporate governance.

Attribute	Specification Details	Verification Source
Formal Title	Journal of Accounting and Economics	Crossref / ISSN Portal (2026-11-09)
Publisher	Elsevier BV	Crossref Metadata API (2026-11-09)
Academic Sponsor	University of Rochester, Simon Business School	Simon Business School (2026-11-09)
Frequency	Bimonthly (6 issues per volume year)	ISSN Portal / Elsevier (2026-11-09)
Identifiers	ISSN 0165-4101 (Print) / ISSN 1879-1980 (Online)	ISSN International Centre (2026-11-09)
Access Model	Hybrid open access (Subscription + Optional Gold OA)	OpenAlex / DOAJ (2026-11-09)
Article Processing Charge	$4,170 USD (for optional Gold Open Access)	OpenAlex API (2026-11-09)
Peer Review	Double-blind peer review	Elsevier Author Guidelines (2026-11-09)
Intake System	Elsevier Editorial Manager	Elsevier Submission Portal (2026-11-09)

Who runs it and what it covers

The academic direction of the journal is anchored at the University of Rochester Simon Business School, which maintains editorial oversight and hosts the annual Journal of Accounting and Economics Conference. Competitive conference papers undergo formal debate by invited discussants and appear in dedicated conference issues. Editorial leadership is directed by editors-in-chief and associate editors from premier institutions, including MIT, Stanford, and the Wharton School at the University of Pennsylvania.

The journal’s scope centers on applying economic analysis to accounting problems. Treating accounting mechanisms as endogenous institutions designed to mitigate information asymmetry, contract enforcement frictions, and agency conflicts, JAE concentrates on five core areas:

Capital Markets: Empirical evaluation of how accounting earnings, cash flows, and balance sheet metrics influence asset valuation, market liquidity, and investor expectations.
Contracting and Agency: The structural role of accounting metrics in debt agreements, bond covenants, executive compensation, and internal control structures.
Corporate Governance: Board oversight incentives, shareholder monitoring rights, and managerial accountability mechanisms.
Economics of Auditing: Audit pricing, market concentration among independent audit firms, and economic determinants of audit quality.
Regulatory Interventions: Economic consequences of statutory standards promulgated by FASB or IASB, securities litigation risk, and disclosure mandates.

Methodologically, the journal requires formal analytical modeling or advanced archival econometric methods. Research addressing what is accounting inquiry from qualitative field perspectives, case studies, or behavioral experiments without microeconomic foundations is redirected to broader peer outlets.

How to search or use it

Authors submitting manuscripts and researchers locating literature follow this verified seven-step workflow:

Verify Theoretical Scope: Confirm the research question addresses economic incentives using formal models or empirical identification strategies (difference-in-differences, instrumental variables, or regression discontinuity).
Format Manuscript: Prepare manuscripts adhering to the Elsevier Guide for Authors, including an abstract under 200 words, keywords, and formal Journal of Economic Literature (JEL) classification codes (e.g., M41 for Financial Accounting).
Anonymize Files: Remove author names, affiliations, and acknowledgments from the main text, figures, and tables. Prepare a separate Title Page containing author credentials and grant disclosures.
Assemble Declarations: Upload the required Declaration of Competing Interests and a Research Data Availability Statement indicating whether computational scripts and datasets are archived or proprietary.
Access Editorial Manager: Navigate to the journal’s official Editorial Manager portal via ScienceDirect. Locate the sign-in prompt and log in using verified credentials linked to ORCID identifiers.
Remit Submission Fee: Pay the mandatory non-refundable submission processing fee through the secure portal. Manuscripts do not enter formal screening until payment clears.
Select Licensing Model: Following acceptance, complete the author agreement. Because JAE operates as a hybrid journal, authors may publish under standard subscription access with zero publishing charges, or elect Gold Open Access by paying an article processing charge (APC) of $4,170 USD.

Strengths and limits

Scholars evaluating JAE must weigh its reputation against operational constraints and methodological parameters.

Core Strengths

Elite Academic Stature: Recognized globally as one of the “Top Three” accounting journals, JAE is indexed on the Financial Times 50 (FT50) journal list, the UT Dallas Top 100 Business School Research Rankings, and carries a 4* rating in the UK Chartered ABS Guide.
Demonstrated Scholarly Impact: OpenAlex and Crossref records reflect an h-index of 310, an i10-index of 1,298, and over 415,000 lifetime citations, providing broad international visibility.
Rigorous Review: Editorial handling by senior econometricians ensures technically demanding evaluations that refine identification strategies.
Conference Pipeline: The annual JAE Conference offers an established route to high-visibility presentation and proceedings publication.

Operational Limits

Low Acceptance Rates: The estimated acceptance rate is under 10%, with a high volume of manuscripts desk-rejected prior to external refereeing.
Methodological Exclusivity: Strict preference for neoclassical economics and archival empirical data makes the journal unsuitable for qualitative field research or behavioral surveys.
Financial Intake Barrier: The non-refundable submission fee creates an upfront cost that authors or institutions must fund regardless of review outcome.
High Open Access Expense: Authors choosing open access dissemination face an APC of $4,170 USD, requiring external grant support or institutional agreements.

Alternatives

Researchers deciding where to submit empirical accounting scholarship should compare JAE with other leading peer-reviewed journals:

Journal Outlet	Publisher & Academic Sponsor	Methodological Focus	Review Model	Access Model
Journal of Accounting and Economics (JAE)	Elsevier / Univ. of Rochester Simon Business School	Neoclassical economics, archival empirical, contracting & capital markets	Double-blind	Hybrid OA ($4,170 APC)
The Accounting Review (TAR)	American Accounting Association (AAA)	Methodologically broad: archival, behavioral, analytical, experimental, and qualitative	Double-blind	Hybrid OA (Member/Subscription)
Journal of Accounting Research (JAR)	Wiley / Univ. of Chicago Booth School of Business	Empirical, analytical, and experimental economics in accounting and finance	Double-blind	Hybrid OA ($4,400+ APC)
Review of Accounting Studies (RAST)	Springer / UC Berkeley Haas, Columbia, USC	Quantitative empirical archival and formal analytical accounting research	Double-blind	Hybrid OA
Contemporary Accounting Research (CAR)	Wiley / Canadian Academic Accounting Association (CAAA)	Methodologically pluralistic: archival, behavioral, experimental, and survey	Double-blind	Hybrid OA

FAQ

What is the typical acceptance rate and submission fee for the Journal of Accounting and Economics?

JAE typically accepts fewer than 10% of submitted manuscripts, reflecting its standing as a top-tier business journal. Authors must remit a non-refundable submission processing fee at intake to initiate editorial handling, which is non-reimbursable even in instances of desk rejection.

How does the Journal of Accounting and Economics differ from The Accounting Review?

The primary distinction lies in methodological breadth. While JAE focuses strictly on microeconomic theory, archival data, and contracting applications, The Accounting Review publishes research across all methodologies, actively welcoming experimental economics, behavioral accounting, survey studies, and descriptive frameworks alongside archival research.

Is the Journal of Accounting and Economics indexed in Scopus and Web of Science?

Yes. The journal is indexed across Scopus, the Social Sciences Citation Index (SSCI / Web of Science), EconLit, and IDEAS/RePEc. It consistently occupies the highest quartile (Q1) in business, accounting, and finance categories, with citation metrics tracked through Journal Citation Reports and Scopus CiteScore.

Is the Journal of Accounting and Economics an open access journal?

JAE is a hybrid publication rather than a pure open access journal. Standard publication in the subscription edition requires no publishing fees from authors. Those electing Gold Open Access may choose an open access license by paying an article processing charge of $4,170 USD upon final acceptance.