The Accounting Review is a bimonthly peer-reviewed academic journal published by the American Accounting Association (AAA) that covers accounting with a scope encompassing any accounting-related subject and any research methodology.The Accounting Review is one of the oldest accounting journals, and recent studies considered it to be one of the leading academic journals in accounting. Socioeconomic status is typically broken into three levels (high, middle, and low) to describe the three places a family or an individual may fall into. When placing a family or individual into one of these categories, any or all of the three variables (income, education, and occupation) can be assessed.