Journal Of Accounting Literature

SCIE

国际简称：J ACCOUNT LIT 参考译名：会计文献杂志

主要研究方向：BUSINESS, FINANCE 非预警期刊

《会计文献杂志》(Journal Of Accounting Literature)是一本由Elsevier出版的以BUSINESS, FINANCE为研究特色的国际期刊，发表该领域相关的原创研究文章、评论文章和综述文章，及时报道该领域相关理论、实践和应用学科的最新发现，旨在促进该学科领域科学信息的快速交流。该期刊是一本未开放期刊，近三年没有被列入预警名单。

3区中科院分区
Q1 JCR分区
124 年发文量
4.8 IF影响因子
未开放 是否OA
2 issues/year 出版周期
English 出版语言

Journal Of Accounting Literature is an influential journal in the accounting academia, which provides a platform for accounting scholars, educators and practitioners to deeply explore and analyze accounting theory and practice. The publication of this journal not only reflects the latest research results in the field of accounting, but also leads the future research direction of the accounting discipline. The readership is broad, including researchers in the accounting academic world, faculty and students in higher education institutions, professionals in the accounting industry, and policy makers interested in the accounting discipline.

Scholars are encouraged to submit original research that provides new insights into accounting theory and new approaches to accounting practice. These studies may involve the formulation of accounting standards, the disclosure of accounting information, the choice of accounting policies, and the role of accounting in corporate decision-making. In addition, the journal pays special attention to innovative approaches to accounting education and how the accounting discipline ADAPTS to the challenges of the digital age.

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Journal Of Accounting Literature期刊信息

ISSN：0737-4607
出版语言：English
是否OA：未开放
E-ISSN：2452-1469
出版地区：USA
是否预警：否
出版商：Elsevier
出版周期：2 issues/year
开源占比：0.0714
Gold OA文章占比：4.17%
OA被引用占比：0
出版国人文章占比：0
出版撤稿占比：
研究类文章占比：89.52%

Journal Of Accounting Literature CiteScore评价数据（2026年6月最新版）

CiteScore

SJR

SNIP

CiteScore 指数

4.8

0.912

1.107

学科类别	分区	排名	百分位
大类：Business, Management and Accounting 小类：Accounting	Q2	66 / 191	65%

名词解释：CiteScore 是衡量期刊所发表文献的平均受引用次数，是在 Scopus 中衡量期刊影响力的另一个指标。当年CiteScore 的计算依据是期刊最近4年（含计算年度）的被引次数除以该期刊近四年发表的文献数。例如，2022年的 CiteScore 计算方法为：2022年的 CiteScore =2019-2022年收到的对2019-2022年发表的文件的引用数量÷2019-2022年发布的文献数量注：文献类型包括：文章、评论、会议论文、书籍章节和数据论文。

Journal Of Accounting Literature中科院评价数据

《新锐期刊分区表》（2026年3月发布）

Top期刊	综述期刊	大类学科		小类学科
否	否	管理学	3区	BUSINESS, FINANCE 商业：财政与金融	3区

Journal Of Accounting Literature JCR评价数据

2025-2026年最新版

按JCI指标学科分区	收录子集	分区	排名	百分位
学科：BUSINESS, FINANCE	ESCI	Q1	33 / 243	86.6
学科：BUSINESS, FINANCE	ESCI	Q1	42 / 243	82.92

Journal Of Accounting Literature历年数据统计

影响因子

中科院分区

Journal Of Accounting Literature中国学者发文选摘

1、The information linkages across countries around tariff imposition announcements during the second Trump administratio
Author: Ding, Zijun; Wang, Wenxue

Journal: JOURNAL OF ACCOUNTING LITERATURE. 2026; Vol. , Issue , pp. -. DOI: 10.1108/JAL-10-2025-0536
2、Regional cultural tightness and corporate social responsibility: evidence from Chin
Author: Liang, Shangkun; Sun, Wei; Yu, Xuanying; Zhang, Wenting

Journal: JOURNAL OF ACCOUNTING LITERATURE. 2026; Vol. , Issue , pp. -. DOI: 10.1108/JAL-07-2025-0387
3、Product regulation decentralization and corporate social responsibilit
Author: Miao, Senlin; Wang, Qunwei; Wang, Changbo; Wen, Fenghua

Journal: JOURNAL OF ACCOUNTING LITERATURE. 2026; Vol. , Issue , pp. -. DOI: 10.1108/JAL-10-2025-0560
4、A stitch in time saves nine: Does cybersecurity legislation decrease debt default risk
Author: Wang, Duo; Li, Yanxi

Journal: JOURNAL OF ACCOUNTING LITERATURE. 2026; Vol. , Issue , pp. -. DOI: 10.1108/JAL-06-2025-0311
5、Boardroom gender diversity and earnings management: bibliometric and systematic analyses to shape the future research, practice and polic
Author: Rahman, Haseeb Ur; Abass Khoso, Masood; Zahid, Muhammad; Khan, Ismail

Journal: JOURNAL OF ACCOUNTING LITERATURE. 2026; Vol. , Issue , pp. -. DOI: 10.1108/JAL-11-2024-0329
6、Beyond agency costs: executive perks as incentives for informative MD&A tone in Chin
Author: Yuan, Shuai; Huang, Wei; Qiao, Zheng; Teklay, Belaynesh

Journal: JOURNAL OF ACCOUNTING LITERATURE. 2026; Vol. , Issue , pp. -. DOI: 10.1108/JAL-08-2025-0394
7、Data-driven tax governance: the digital RMB and corporate tax avoidanc
Author: Zeng, Huixiang; Tang, Yufei; Gong, Wang; Li, Shihui

Journal: JOURNAL OF ACCOUNTING LITERATURE. 2026; Vol. , Issue , pp. -. DOI: 10.1108/JAL-04-2025-0223
8、Changing priorities in financial archival research: Evidence from three decades of accounting publication
Author: Tsang, Albert; Cao, Huijuan; Liu, Chengyun; Liu, Zihua

Journal: JOURNAL OF ACCOUNTING LITERATURE. 2026; Vol. , Issue , pp. -. DOI: 10.1108/JAL-02-2025-0065