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Difference in philosophy between top accounting journals


hummingbird

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This is a question that really should be answered by a full professor that has been around for at least 20 years, but I can give my take.

 

JAE and JAR are similar. They publish similar articles and similar proportions. A lot of financial archival work, less behavioral, and a fair amount of analytical work. They have their biases based on the editors and referees at the time, but I can't really think of anything systematic. JAR obviously carries a Chicago flavor with efficient market theory coming into play. JAE has done a little more on conservatism and earnings management type stuff.

 

TAR is the AAA journal, so it has the responsibility of representing accounting academia as a whole. Therefore it has a broader range of topics that standardly get published. I have heard people mention that if you want an A hit with a behavioral paper, it is going to be in TAR. TAR also has two referees for every submission. This can be viewed as a good or bad thing, but I think it seems positive. As far as audit, the current editor of TAR would probably let through good audit research the quickest.

 

These are just things that I have picked up over a couple years. I am probably completely wrong on at least one point that I made.

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This is a question that really should be answered by a full professor that has been around for at least 20 years, but I can give my take.

 

JAE and JAR are similar. They publish similar articles and similar proportions. A lot of financial archival work, less behavioral, and a fair amount of analytical work. They have their biases based on the editors and referees at the time, but I can't really think of anything systematic. JAR obviously carries a Chicago flavor with efficient market theory coming into play. JAE has done a little more on conservatism and earnings management type stuff.

 

TAR is the AAA journal, so it has the responsibility of representing accounting academia as a whole. Therefore it has a broader range of topics that standardly get published. I have heard people mention that if you want an A hit with a behavioral paper, it is going to be in TAR. TAR also has two referees for every submission. This can be viewed as a good or bad thing, but I think it seems positive. As far as audit, the current editor of TAR would probably let through good audit research the quickest.

 

These are just things that I have picked up over a couple years. I am probably completely wrong on at least one point that I made.

 

 

In general, I would pretty much echo what is said here.

 

I'll add that another difference with JAE is that the editor assignment is not topical. Thus, submit a tax paper to JAE and you will not necessarily get Hanlon as your editor, they just go in a rotation. So the tax paper could do to an analytical person or a capital markets person. There are obviously pros and cons to this. Just different from TAR, where the associate editors are over certain topical areas and the editor typical (though there are exceptions) assigns the paper to the associate editor of the topical area that your paper is in.

 

There are some more difference, not sure if they are more of perceived differences or actual differences. Probably not worth getting into here.

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