- Publisher: American Accounting Association
- ISSN: 15588017, 01989073
- Journal Impact Factor: 2.0
- SJR: 1.382
- Journal Quartile: Q1
- Publication Language: English
- Indexing: Scopus, Web of Science, UGC
- Open-Access: No
- Country of Publication: United States
- H-Index: 33
- Publication Area: Accounting (Q1); Finance (Q1)