期刊簡介預計審稿時間：

Journal Of Accounting Literature is an influential journal in the accounting academia, which provides a platform for accounting scholars, educators and practitioners to deeply explore and analyze accounting theory and practice. The publication of this journal not only reflects the latest research results in the field of accounting, but also leads the future research direction of the accounting discipline. The readership is broad, including researchers in the accounting academic world, faculty and students in higher education institutions, professionals in the accounting industry, and policy makers interested in the accounting discipline.

Scholars are encouraged to submit original research that provides new insights into accounting theory and new approaches to accounting practice. These studies may involve the formulation of accounting standards, the disclosure of accounting information, the choice of accounting policies, and the role of accounting in corporate decision-making. In addition, the journal pays special attention to innovative approaches to accounting education and how the accounting discipline ADAPTS to the challenges of the digital age.

《會計文獻雜志》是一本在會計學術界具有重要影響力的期刊，它為會計學者、教育者和實踐者提供了一個深入探討和分析會計理論和實踐的平臺。該期刊的出版，不僅反映了會計領域的最新研究成果，也引領了會計學科的未來研究方向。讀者群體廣泛，包括會計學術界的研究人員、高等教育機構的教師和學生、會計行業(yè)的專業(yè)人士，以及對會計學科感興趣的政策制定者。

雜志鼓勵學者們提交那些能夠為會計理論提供新見解、為會計實踐提供新方法的原創(chuàng)性研究。這些研究可能涉及會計準則的制定、會計信息的披露、會計政策的選擇、以及會計在企業(yè)決策中的作用等。此外，期刊也特別關注會計教育的創(chuàng)新方法，以及會計學科如何適應數字化時代的挑戰(zhàn)。

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