會計研究綜述為會計領域的重要學術研究提供了一個渠道，包括理論研究、實證研究和實驗研究。雜志堅持特色學術嚴謹的原則。盡管編輯們鼓勵各種形式的研究，但它必須對會計學科有所貢獻。對會計研究的審查致力于促使它收到的原稿迅速翻過來。對于絕大多數稿件，雜志社將在第一輪進行取舍。作者將有機會修改已接受的稿件，以回應審稿人和編輯的意見;然而，對這些手稿的決定權主要掌握在作者手中。編輯修改和重新提交的決定保留給新提交的稿件，這些稿件在當前版本中是不可接受的，但是編輯可以清楚地看到修改的路徑，從而使稿件可以發(fā)表。

Review of Accounting Studies provides an outlet for significant academic research in accounting including theoretical, empirical, and experimental work. The journal is committed to the principle that distinctive scholarship is rigorous. While the editors encourage all forms of research, it must contribute to the discipline of accounting. The Review of Accounting Studies is committed to prompt turnaround on the manuscripts it receives. For the majority of manuscripts the journal will make an accept-reject decision on the first round. Authors will be provided the opportunity to revise accepted manuscripts in response to reviewer and editor comments; however, discretion over such manuscripts resides principally with the authors. An editorial revise and resubmit decision is reserved for new submissions which are not acceptable in their current version, but for which the editor sees a clear path of changes which would make the manuscript publishable.