- Publisher: American Accounting Association
- ISSN: 15588033, 10492127
- Journal Impact Factor: 1.7
- SJR: 0.964
- Journal Quartile: Q1
- Publication Language: English
- Indexing: Scopus, Web of Science, UGC
- Open-Access: No
- Country of Publication: United States
- H-Index: 35
- Publication Area: Accounting (Q1); Business and International Management (Q1)