- Publisher: American Accounting Association
- ISSN: 15587991, 02780380
- SJR: 1.655
- Journal Quartile: Q1
- Indexing: Scopus, UGC
- Open-Access: No
- Country of Publication: United States
- H-Index: 92
- Publication Area: Accounting (Q1); Economics and Econometrics (Q1); Finance (Q1)