The Review of Financial and Accounting Studies publishes original research using analytical, empirical, experimental, and field study methods in all areas of accounting research. The journal particularly encourages the application of economic theory to the explanation of accounting phenomena. It provides a forum for the publication of the highest quality manuscripts which employ economic analyses of accounting problems. A wide range of methodologies and topics are encouraged and covered: The role of accounting within the firm; The information content and role of accounting numbers in capital markets; The role of accounting in financial contracts and in monitoring agency relationships; The determination of accounting standards; Government regulation of corporate disclosure and/or the Accounting profession; and The theory of the accounting firm.

The Review of Financial and Accounting Studies aims to provide a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.

The Review of Financial and Accounting Studies provides a dynamic international forum for the examination of current practice in auditing (both internal and independent; and financial and non-financial). The journal seeks to inform current research and practice on accounting and auditing judgments, ethics, professional responsibilities, corporate governance, control and risk issues and review standards. Whilst the journal does not explicitly exclude articles of a more general nature on financial and managerial reporting, such articles should inform readers how they relate to the subject of auditing or related issues.

The Review of Financial and Accounting Studies realizes the meaning of fast publication to researchers, particularly to those working in competitive and dynamic fields. Hence, it offers an exceptionally fast publication schedule including prompt peer-review by the experts in the field and immediate publication upon acceptance. The editorial board aims at reviewing the submitted articles as fast as possible and promptly include them in the forthcoming issues should they pass the evaluation process. The journal is published in both print and online formats.