JAR publishes original research in all areas of accounting and topics including finance, economics, statistics, psychology, and sociology.

Research typically uses analytical, empirical archival, experimental, or field study methods.

Questions pertain to information and measurement used in organizations, markets, governments, regulation and standards; often arising in financial reporting, disclosure, internal accounting, auditing, taxation, corporate governance, capital markets, law, contracting, and with respect to the accounting profession.

Its current senior editors are Philip G. Berger, Luzi Hail, Christian Leuz, Valeri Nikolaev, Haresh Sapra, Laurence van Lent, and Regina Wittenberg Moerman.

"[5] Walker characterized the "Erratum" as a mischaracterization of the original research, alleged it contained a falsehood, and called for a misconduct investigation.