The Review of Accounting Studies (RAST) recently completed 25 years of publication. We provide a descriptive analysis of RAST’s characteristics that should interest the stakeholders who have been part of the journal’s evolution. We benchmark RAST’s characteristics against the other top accounting journals: Journal of Accounting and Economics, Journal of Accounting Research, the Accounting Review, and Contemporary Accounting Research. We provide information on RAST’s most prominent subject matter themes, methodologies used by RAST authors, the journals citing RAST, RAST’s most highly cited papers for different periods, and affiliated institutions and countries of RAST’s most prolific and cited authors. Results show that RAST has developed unique expertise in valuation and financial statement analysis, arguably becoming the market leader despite being the youngest journal among its peer group. It now publishes the highest number of articles among non-association journals. RAST continues to make inroads into Asian countries emerging as new research centers.

会计研究评论( RAST )最近完成了 25 年的出版。我们提供了对RAST特征的描述性分析，这应该引起参与该期刊发展的利益相关者的兴趣。我们将RAST的特征与其他顶级会计期刊进行了比较：会计与经济学杂志、会计研究杂志、会计评论和当代会计研究。我们提供有关RAST最突出的主题、RAST 作者使用的方法、引用RAST的期刊的信息，RAST不同时期最高被引论文，以及RAST最多产和被引作者的附属机构和国家。结果表明，RAST在估值和财务报表分析方面具有独特的专业知识，尽管是同行中最年轻的期刊，但可以说已成为市场领导者。它现在在非协会期刊中发表的文章数量最多。RAST继续进军新兴研究中心的亚洲国家。