Job recruitment advertising provides information to the potential applicant. The potential applicant reads recruitment advertising and is potentially influenced by the content. The advertisement may provide messages about the position, occupation, or organisation.This paper reviews job recruitment advertising specifically discussing recruitment theory, theory of what information job advertisements provide, and empirical results of job advertising studies. Only a few disciplines of recruitment advertising appear to have been studied and studied superficially at limited levels. This paper concludes that the impact of recruitment advertising needs to be further researched in the area of accounting.