Journal of Accounting & Economics

The Journal of Accounting and Economics encourages the application of economic theory to the explanation of accounting phenomena. It provides a forum for the publication of the highest quality manuscripts which employ economic analyses of accounting problems. A wide range of methodologies and topics are encouraged and covered: * The role of accounting within the firm; * The information content and role of accounting numbers in capital markets; * The role of accounting in financial contracts and in monitoring agency relationships; * The determination of accounting standards; * Government regulation of corporate disclosure and/or the Accounting profession; * The theory of the accounting firm.

《会计与经济学杂志》鼓励应用经济理论来解释会计现象。它为发表采用会计问题的经济分析的最高质量手稿提供了一个论坛。鼓励并涵盖广泛的方法和主题： * 会计在公司内的角色； * 资本市场中会计数字的信息内容和作用； * 会计在金融合同和监控代理关系中的作用； * 会计准则的确定； * 政府对公司披露和/或会计行业的监管； * 会计师事务所的理论。