Leventhal School of Accounting

Review of Accounting Studies

(RAST Journal)

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.

Online Submission

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A $500 (US Funds) submission fee is payable online via credit card.

Review of Accounting Studies
Leventhal School of Accounting
University of Southern California
3660 Trousdale Parkway, ACC 121
Los Angeles, CA  90089-0441

E-mail: rast_journal@marshall.usc.edu

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

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Managing Editor

Patricia Dechow
Patricia Dechow
University of Southern California


Elizabeth Blankespoor
Elizabeth Blankespoor
University of Washington
Jennifer Blouin
Jennifer Blouin
University of Pennsylvania
Yonca Ertimur
Yonca Ertimur
University of Colorado Boulder
Paul Fischer
Paul Fischer
University of Pennsylvania
Russell Lundholm
Russell Lundholm
University of British Columbia
Gaizka Ormazabal
Gaizka Ormazabaln
IESE Business School
Stephen Penman
Stephen Penman
Columbia University
Sefan Reichelstein
Stefan Reichelstein
Stanford University
University of Mannheim
Scott Richardson
Scott Richardson
London Business School
Lakshmanan Shivakumar
Lakshmanan Shivakumar
London Business School
Richard Sloan
Richard Sloan
University of Southern California
Editorial Policy

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.

Editorial Board

Eric Allen, University of California, Riverside
Daniel Aobdia, Northwestern University
Tim Baldenius, Columbia University
Anne Beatty, Ohio State University
Anne Beyer, Stanford University
Elizabeth Blankespoor, University of Washington
Robert J. Bloomfield, Cornell University
Mark Bradshaw, Boston College
Andy Call, Arizona State University
John Campbell, University of Georgia
Mary Ellen Carter, Boston College
Maria Correia, London School of Economics
Asher Curtis, University of Washington
Ed deHaan, University of Washington
Aiyesha Dey, Harvard University
Sunil Dutta, University of California, Berkeley
Ronald Dye, Northwestern University
Aytekin Ertan, London Business School
Yonca Ertimur, University of Colorado
Jere Francis, Maastricht University
Weili Ge, University of Washington
Joseph Gerakos, Dartmouth College
Jonathan Glover, Columbia University
Steve Hillegeist, Arizona State University
Siew Hong Teoh, University of California, Irvine
Paul Hribar, University of Iowa
Raffi Indjejikian, University of Michigan
Christopher Ittner, University of Pennsylvania
Michael Jung, University of Delaware
Ron Kasznik, Stanford University
Alastair Lawrence, London Business School
Reuven Lehavy, University of Michigan
Ke Li, Santa Clara University
Xi Li, London School of Economics
Edward Maydew, University of North Carolina, Chapel Hill
Sarah McVay, University of Washington
Brian Miller, Indiana University
Miguel Minutti-Meza, University of Miami
Partha Mohanram, University of Toronto
Steven Monahan, University of Utah
James Naughton, University of Virginia
Per Olsson, European School of Management and Technology
Joseph Piotroski, Stanford University
Robert Resutek, University of Georgia
Darren Roulstone, Ohio State University
Stephen Ryan, New York University
James Ryans, London Business School
Mark Soliman, University of Southern California
Gregory Sommers, Southern Methodist University
Theodore Sougiannis, University of Illinois at Urbana-Champaign
Stephen Stubben, University of Utah
Daniel Taylor, University of Pennsylvania
Jennifer Wu Tucker, University of Florida
Irem Tuna, London Business School
Mohan Venkatachalam, Duke University
Alfred Wagenhofer, University of Graz, Austria
Christopher Williams, University of Michigan
Richard Willis, Vanderbilt University
TJ Wong, University of Southern California
Teri Yohn, Emory University
Sarah Zechman, University of Colorado Boulder
Jieying Zhang, University of Texas at Dallas
Xiao-Jun Zhang, University of California Berkeley

RAST Conference

Call for Papers

Review of Accounting Studies 2022 Conference

Thursday, December 15th and Friday, December 16th, 2022

LOCATION: Stanford University

The Editors of the Review of Accounting Studies (RAST) are pleased to announce a conference on "Current Topics in Accounting Research," to be hosted by the Stanford Graduate School of Business. Papers accepted for the conference are also considered for publication in RAST’s September Conference Issue.

TOPICS: We invite the submission of research papers on all current topics in accounting, including valuation and accounting quality, fin-tech, corporate social responsibility, sustainability reporting and disclosure, auditing, and tax. Papers should adhere to RAST's traditional standards of academic rigor.

USEFUL KNOWLEDGE: Preference will be given to papers that provide meaningful implications that are relevant to society and have the potential to inform policies and practices.

FURTHER INFORMATION: The deadline for conference submissions is May 30, 2022 by 11:59 PM, PT. All papers submitted, including those not accepted for the conference, will still be considered for possible publication in RAST. Authors will be informed of editorial decisions for the conference by late-August 2022. A cash prize of $5,000 will be awarded for the best paper based on a vote of conference attendees.

PAPER SUBMISSION PROCEDURE: Conference papers should be submitted via the Editorial Manager with a submission fee of US$500 at:


Rosita Alvarado
Administrative Manager

Review of Accounting Studies
Leventhal School of Accounting
University of Southern California
3660 Trousdale Parkway, ACC 121
Los Angeles, CA  90089-0441

E-mail: rast_journal@marshall.usc.edu

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