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This paper it’s a review of empiric studies of two renowned journals in the area of accounting in the years of 2010 and 2011, the Accounting and Business Research and Advances in Accounting, with the main goal of characterizing the accounting research in Europe and in the USA. It describes the diversity of papers that were publicized in journals – in terms of researcher affiliation; country where the study was conducted; area of study; method of data collection. The results suggest that there is an association between: the continent of affiliation and the continent of data collection, in both journal; the field of study and method of data collection, in both magazines. Regarding the association between the continent of affiliation and area of study, the results differ greatly between the two magazines, so if you can not conclude that there is correlation between these two variables. This conclusion is also valid for the association between the continent of affiliation and the methods of data collection used
