中文简介

《会计与经济学杂志》鼓励将经济学理论应用于解释会计现象。它为出版采用经济分析会计问题的高质量手稿提供了一个论坛。鼓励并涵盖各种方法和主题：*会计在公司内部的作用；*会计数字在资本市场中的信息内容和作用；*会计在财务合同和监督机构关系中的作用；*会计准则的确定；*政府对公司披露和/或会计专业的规定；*会计师事务所的理论。

英文简介

The Journal of Accounting and Economics 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;* The theory of the accounting firm.