Review of Accounting Studies

The 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. Theoretical models need not speak directly to current practice, but accounting information must surface in a major way. Similarly, empirical analysis and experimental tests should relate principally to accounting issues.

The Review of Accounting Studies is owned and published four times a year by Springer. Every Fall, RAST holds a Review of Accounting Studies Conference.


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A $300 (US Funds) submission fee is payable online via credit card.

The Wharton School of the University of Pennsylvania
3620 Locust Walk, 1300 SH-DH
Philadelphia, PA 19104


In the event of a preliminary reject a refund less $75 for Administration will be returned to you.


Manage your online submission for the Review of Accounting Studies Journal here.

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Jennifer Blouin, University of Pennsylvania
Patrica Dechow, University of Southern California
Peter Easton, University of Notre Dame
Paul Fischer, University of Pennsylvania (Managing Editor)
Russell Lundholm, University of British Columbia
James Ohlson, New York University
Stephen Penman, Columbia University
Stefan Reichelstein, Stanford University
Scott Richardson, London Business School
Lakshmanan Shivakumar, London Business School
Richard Sloan, University of Southern California


The Review of Accounting Studies is committed to the principle of prompt turnaround for the manuscripts it receives. A new submission will generally receive an initial editorial decision within three months. In addition to a commitment to prompt turnaround, the journal strives to commit to accept-reject decisions early in the process. Consequently, the majority of accepted manuscripts receive that decision for the initial submission or first revision. Authors are provided the opportunity to revise accepted manuscripts in order to accommodate reviewer and editor comments; however, discretion over such manuscripts resides principally with the author(s). Due to the policy of committing to accept-reject decisions early in the process, a revise and resubmit decision is generally reserved for new submissions that are not currently acceptable, but for which the editor sees a clear path of changes that would make the manuscript publishable.

The journal maintains a decentralized editorship, which means that the editor assigned to a manuscript has full editorial decision authority for that manuscript. Manuscripts are assigned with the intent to employ editor expertise whenever possible. The assigned editor selects a reviewer or reviewers for each manuscript and communicates editorial decisions to the authors after receiving reviewer comments, which are shared with the manuscript’s author(s).

For information regarding the ethical responsibilities of authors, please go here.


Tim Baldenius, Columbia University
Anne Beatty, Ohio State University
Anne Beyer, Stanford University
Robert J. Bloomfield, Cornell University
Mark Bradshaw, Boston College
Mary Ellen Carter, Boston College
Maria Correia, London School of Economics
Asher Curtis, University of  Washington
Ed deHaan, University of Washington
Sunil Dutta, University of California, Berkeley
Ronald Dye, Northwestern University
Yonca Ertimur, University of Colorado
Jere Francis, Univesity of Missouri – Columbia
Joseph Gerakos, Dartmouth College
Jonathan Glover, Columbia University
Steve Hillegeist, Arizona State University
Paul Hribar, University of Iowa
Raffi Indjejikian, University of Michigan
Christopher Ittner, University of Pennsylvania
Ron Kasznik, Stanford University
Reuven Lehavy, University of Michigan
Ke Li, University of California Riverside
Xi Li, London School of Economics
Edward Maydew, University of North Carolina, Chapel Hill
Sarah McVay, University of Washington
Brian Miller, Indiana University
Partha Mohanram, University of Toronto
Steven Monahan, INSEAD
Per Olsson, European School of Management and Technology
Joseph Piotroski, Stanford University
Darren Roulstone, Ohio State University
Stephen Ryan, New York University
Mark Soliman, University of Southern California
Gregory Sommers, Southern Methodist University
Theodore Sougiannis, University of Illinois at Urbana-Champaign
Daniel Taylor, University of Pennsylvania
Siew Hong Teoh, University of California, Irvine
Irem Tuna, London Business School
Mohan Venkatachalam, Duke University
Alfred Wagenhofer, University of Graz, Austria
Richard Willis, Vanderbilt University
TJ Wong, University of Southern California
Teri Yohn, Indiana University
Jieying Zhang, University of Texas at Dallas
Xiao-Jun Zhang, University of California, Berkeley


Paul Fischer
Managing Editor

Review of Accounting Studies
The Wharton School of the University of Pennsylvania
3620 Locust Walk, 1300 SH-DH
Philadelphia, PA  19104


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