会计研究综述为会计领域的重要学术研究提供了一个渠道，包括理论研究、实证研究和实验研究。杂志坚持特色学术严谨的原则。尽管编辑们鼓励各种形式的研究，但它必须对会计学科有所贡献。对会计研究的审查致力于促使它收到的原稿迅速翻过来。对于绝大多数稿件，杂志社将在第一轮进行取舍。作者将有机会修改已接受的稿件，以回应审稿人和编辑的意见;然而，对这些手稿的决定权主要掌握在作者手中。编辑修改和重新提交的决定保留给新提交的稿件，这些稿件在当前版本中是不可接受的，但是编辑可以清楚地看到修改的路径，从而使稿件可以发表。
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.
