accounting research papers

Accounting Research Journal

• Submit your paper
• Author guidelines
• Editorial team
• Indexing & metrics
• Calls for papers & news

Before you start

For queries relating to the status of your paper pre decision, please contact the Editor or Journal Editorial Office. For queries post acceptance, please contact the Supplier Project Manager. These details can be found in the Editorial Team section.

Author responsibilities

Our goal is to provide you with a professional and courteous experience at each stage of the review and publication process. There are also some responsibilities that sit with you as the author. Our expectation is that you will:

• Respond swiftly to any queries during the publication process.
• Be accountable for all aspects of your work. This includes investigating and resolving any questions about accuracy or research integrity
• Treat communications between you and the journal editor as confidential until an editorial decision has been made.
• Include anyone who has made a substantial and meaningful contribution to the submission (anyone else involved in the paper should be listed in the acknowledgements).
• Exclude anyone who hasn’t contributed to the paper, or who has chosen not to be associated with the research.
• In accordance with COPE’s position statement on AI tools , Large Language Models cannot be credited with authorship as they are incapable of conceptualising a research design without human direction and cannot be accountable for the integrity, originality, and validity of the published work. The author(s) must describe the content created or modified as well as appropriately cite the name and version of the AI tool used; any additional works drawn on by the AI tool should also be appropriately cited and referenced. Standard tools that are used to improve spelling and grammar are not included within the parameters of this guidance. The Editor and Publisher reserve the right to determine whether the use of an AI tool is permissible. 
• If your article involves human participants, you must ensure you have considered whether or not you require ethical approval for your research, and include this information as part of your submission. Find out more about informed consent .

Generative AI usage key principles 

• Copywriting any part of an article using a generative AI tool/LLM would not be permissible, including the generation of the abstract or the literature review, for as per Emerald’s authorship criteria, the author(s) must be responsible for the work and accountable for its accuracy, integrity, and validity.  
• The generation or reporting of results using a generative AI tool/LLM is not permissible, for as per Emerald’s authorship criteria, the author(s) must be responsible for the creation and interpretation of their work and accountable for its accuracy, integrity, and validity.  
• The in-text reporting of statistics using a generative AI tool/LLM is not permissible due to concerns over the authenticity, integrity, and validity of the data produced, although the use of such a tool to aid in the analysis of the work would be permissible.  
• Copy-editing an article using a generative AI tool/LLM in order to improve its language and readability would be permissible as this mirrors standard tools already employed to improve spelling and grammar, and uses existing author-created material, rather than generating wholly new content, while the author(s) remains responsible for the original work. 
• The submission and publication of images created by AI tools or large-scale generative models is not permitted. 

Research and publishing ethics

Our editors and employees work hard to ensure the content we publish is ethically sound. To help us achieve that goal, we closely follow the advice laid out in the guidelines and flowcharts on the COPE (Committee on Publication Ethics) website .

We have also developed our research and publishing ethics guidelines . If you haven’t already read these, we urge you to do so – they will help you avoid the most common publishing ethics issues.

A few key points:

• Any manuscript you submit to this journal should be original. That means it should not have been published before in its current, or similar, form. Exceptions to this rule are outlined in our pre-print and conference paper policies .  If any substantial element of your paper has been previously published, you need to declare this to the journal editor upon submission. Please note, the journal editor may use  Crossref Similarity Check  to check on the originality of submissions received. This service compares submissions against a database of 49 million works from 800 scholarly publishers.
• Your work should not have been submitted elsewhere and should not be under consideration by any other publication.
• If you have a conflict of interest, you must declare it upon submission; this allows the editor to decide how they would like to proceed. Read about conflict of interest in our research and publishing ethics guidelines .
• By submitting your work to Emerald, you are guaranteeing that the work is not in infringement of any existing copyright.

Third party copyright permissions

Prior to article submission, you need to ensure you’ve applied for, and received, written permission to use any material in your manuscript that has been created by a third party. Please note, we are unable to publish any article that still has permissions pending. The rights we require are:

• Non-exclusive rights to reproduce the material in the article or book chapter.
• Print and electronic rights.
• Worldwide English-language rights.
• To use the material for the life of the work. That means there should be no time restrictions on its re-use e.g. a one-year licence.

We are a member of the International Association of Scientific, Technical, and Medical Publishers (STM) and participate in the STM permissions guidelines , a reciprocal free exchange of material with other STM publishers.  In some cases, this may mean that you don’t need permission to re-use content. If so, please highlight this at the submission stage.

Please take a few moments to read our guide to publishing permissions  to ensure you have met all the requirements, so that we can process your submission without delay.

Open access submissions and information

All our journals currently offer two open access (OA) publishing paths; gold open access and green open access.

If you would like to, or are required to, make the branded publisher PDF (also known as the version of record) freely available immediately upon publication, you can select the gold open access route once your paper is accepted.

If you’ve chosen to publish gold open access, this is the point you will be asked to pay the APC (article processing charge) . This varies per journal and can be found on our APC price list or on the editorial system at the point of submission. Your article will be published with a Creative Commons CC BY 4.0 user licence , which outlines how readers can reuse your work.

Alternatively, if you would like to, or are required to, publish open access but your funding doesn’t cover the cost of the APC, you can choose the green open access, or self-archiving, route. As soon as your article is published, you can make the author accepted manuscript (the version accepted for publication) openly available, free from payment and embargo periods.

You can find out more about our open access routes, our APCs and waivers and read our FAQs on our open research page. 

Find out about open

Transparency and Openness Promotion (TOP) guidelines

We are a signatory of the Transparency and Openness Promotion (TOP) Guidelines , a framework that supports the reproducibility of research through the adoption of transparent research practices. That means we encourage you to:

• Cite and fully reference all data, program code, and other methods in your article.
• Include persistent identifiers, such as a Digital Object Identifier (DOI), in references for datasets and program codes. Persistent identifiers ensure future access to unique published digital objects, such as a piece of text or datasets. Persistent identifiers are assigned to datasets by digital archives, such as institutional repositories and partners in the Data Preservation Alliance for the Social Sciences (Data-PASS).
• Follow appropriate international and national procedures with respect to data protection, rights to privacy and other ethical considerations, whenever you cite data. For further guidance please refer to our  research and publishing ethics guidelines . For an example on how to cite datasets, please refer to the references section below.

Prepare your submission

Manuscript support services.

We are pleased to partner with Editage, a platform that connects you with relevant experts in language support, translation, editing, visuals, consulting, and more. After you’ve agreed a fee, they will work with you to enhance your manuscript and get it submission-ready.

This is an optional service for authors who feel they need a little extra support. It does not guarantee your work will be accepted for review or publication.

Visit Editage

Manuscript requirements

Before you submit your manuscript, it’s important you read and follow the guidelines below. You will also find some useful tips in our structure your journal submission how-to guide.

Submit your manuscript

There are a number of key steps you should follow to ensure a smooth and trouble-free submission.

Double check your manuscript

Before submitting your work, it is your responsibility to check that the manuscript is complete, grammatically correct, and without spelling or typographical errors. A few other important points:

• Give the journal aims and scope a final read. Is your manuscript definitely a good fit? If it isn’t, the editor may decline it without peer review.
• Does your manuscript comply with our research and publishing ethics guidelines ?
• Have you cleared any necessary publishing permissions ?
• Have you followed all the formatting requirements laid out in these author guidelines?
• If you need to refer to your own work, use wording such as ‘previous research has demonstrated’ not ‘our previous research has demonstrated’.
• If you need to refer to your own, currently unpublished work, don’t include this work in the reference list.
• Any acknowledgments or author biographies should be uploaded as separate files.
• Carry out a final check to ensure that no author names appear anywhere in the manuscript. This includes in figures or captions.

You will find a helpful submission checklist on the website Think.Check.Submit .

The submission process

All manuscripts should be submitted through our editorial system by the corresponding author.

The only way to submit to the journal is through the journal’s ScholarOne site as accessed via the Emerald website, and not by email or through any third-party agent/company, journal representative, or website. Submissions should be done directly by the author(s) through the ScholarOne site and not via a third-party proxy on their behalf.

A separate author account is required for each journal you submit to. If this is your first time submitting to this journal, please choose the Create an account or Register now option in the editorial system. If you already have an Emerald login, you are welcome to reuse the existing username and password here.

Please note, the next time you log into the system, you will be asked for your username. This will be the email address you entered when you set up your account.

Don't forget to add your  ORCiD ID during the submission process. It will be embedded in your published article, along with a link to the ORCiD registry allowing others to easily match you with your work.

Don’t have one yet? It only takes a few moments to register for a free ORCiD identifier .

Visit the ScholarOne support centre  for further help and guidance.

What you can expect next

You will receive an automated email from the journal editor, confirming your successful submission. It will provide you with a manuscript number, which will be used in all future correspondence about your submission. If you have any reason to suspect the confirmation email you receive might be fraudulent, please contact our Rights team .

Post submission

Review and decision process.

Each submission is checked by the editor. At this stage, they may choose to decline or unsubmit your manuscript if it doesn’t fit the journal aims and scope, or they feel the language/manuscript quality is too low.

If they think it might be suitable for the publication, they will send it to at least two independent referees for double blind peer review.  Once these reviewers have provided their feedback, the editor may decide to accept your manuscript, request minor or major revisions, or decline your work.

This journal offers an article transfer service. If the editor decides to decline your manuscript, either before or after peer review, they may offer to transfer it to a more relevant Emerald journal in this field. If you accept, your ScholarOne author account, and the accounts of your co-authors, will automatically transfer to the new journal, along with your manuscript and any accompanying peer review reports. However, you will still need to log in to ScholarOne to complete the submission process using your existing username and password. While accepting a transfer does not guarantee the receiving journal will publish your work, an editor will only suggest a transfer if they feel your article is a good fit with the new title.

While all journals work to different timescales, the goal is that the editor will inform you of their first decision within 60 days.

During this period, we will send you automated updates on the progress of your manuscript via our submission system, or you can log in to check on the current status of your paper.  Each time we contact you, we will quote the manuscript number you were given at the point of submission. If you receive an email that does not match these criteria, it could be fraudulent and we recommend you email [email protected] .

If your submission is accepted

Open access.

Once your paper is accepted, you will have the opportunity to indicate whether you would like to publish your paper via the gold open access route.

If you’ve chosen to publish gold open access, this is the point you will be asked to pay the APC (article processing charge).  This varies per journal and can be found on our APC price list or on the editorial system at the point of submission. Your article will be published with a Creative Commons CC BY 4.0 user licence , which outlines how readers can reuse your work.

All accepted authors are sent an email with a link to a licence form.  This should be checked for accuracy, for example whether contact and affiliation details are up to date and your name is spelled correctly, and then returned to us electronically. If there is a reason why you can’t assign copyright to us, you should discuss this with your journal content editor. You will find their contact details on the editorial team section above.

Proofing and typesetting

Two to three months before the scheduled print publication of an issue, we carry out editorial checks on your paper and a pre-typeset version appears in the Accepted Articles section of the journal’s online content. Your paper is then copyedited, typeset, and proofs are sent to you (if you are the corresponding author) for your review. You receive advance notification of this.  Please note, this is your opportunity to correct any typographical errors, grammatical errors or incorrect author details. We can’t accept requests to rewrite texts at this stage.

How to share your paper

Visit our author rights page  to find out how you can reuse and share your work.

To find tips on increasing the visibility of your published paper, read about  how to promote your work .

Correcting inaccuracies in your published paper

Sometimes errors are made during the research, writing and publishing processes. When these issues arise, we have the option of withdrawing the paper or introducing a correction notice. Find out more about our  article withdrawal and correction policies .

Need to make a change to the author list? See our frequently asked questions (FAQs) below.

Frequently asked questions

• Professor Reza Monem Griffith University, Griffith Business School, Australia - Australia [email protected]

Associate Editor

• Associate Professor Muhammad Jahangir Ali La Trobe University, La Trobe Business School, Australia - Australia [email protected]
• Dr Gurmeet Singh Bhabra Griffith University, Australia [email protected]
• Associate Professor Borhan Bhuiyan Massey University - New Zealand [email protected]
• Dr Pallab Biswas The University of Otago - New Zealand [email protected]
• Dr Lien Duong Curtin University , Australia [email protected]
• Associate Professor Omar Al Farooque University of New England, Australia [email protected]
• Dr Ru (Tina) Gao The University of Queensland - Australia [email protected]
• Associate Professor Noor Houqe Massey University - New Zealand [email protected]
• Dr Fang Hu Griffith University, The Department of Accounting, Finance, and Economics - Australia [email protected]
• Dr Awad Ibrahim University of Portsmouth, UK [email protected]
• Dr Haiyan Jiang Macquarie University, Australia [email protected]
• Dr Habib Zaman Khan University of Canberra - Australia [email protected]
• Dr Bronwyn McCreddie Queensland University of Technology - Australia [email protected]
• Prof. Tam Nguyen Nottingham Trent University - UK [email protected]
• Dr Natasja Steenkamp University of Canterbury, New Zealand [email protected]
• Dr Effie Aswadi Abdul Wahab Curtin University of Technology - Australia [email protected]
• Dr. Daifei Yao Queensland University of Technology Business School - Australia [email protected]

Editorial Assistant

• Liz Marsland Australia [email protected]

Commissioning Editor

• Sophie Reckless Emerald Publishing - UK [email protected]

Journal Editorial Office (For queries related to pre-acceptance)

• Lavanya Darvesh Emerald Publishing [email protected]

Supplier Project Manager (For queries related to post-acceptance)

• Aarti Kakade Emerald Publishing [email protected]

Editorial Advisory Board

• Associate Professor Ismail Adelopo Bristol Business School - UK
• Professor Jacqueline Birt University of Western Australia, Australia
• Professor Tim Brailsford Bond University - Australia
• Professor Rob Brown University of Melbourne - Australia
• Professor Steven Cahan University of Auckland, New Zealand
• Professor Keryn Chalmers Swinburne University of Technology - Australia
• Associate Professor Howard Chan University of Melbourne - Australia
• Professor Peter Clarkson University of Queensland - Australia
• Professor Greg Clinch University of Melbourne - Australia
• Professor Paul De Lange University of Tasmania - Australia
• Professor Robert Faff Bond University - Australia
• Professor Doug Foster University of Sydney - Australia
• Professor Elizabeth A Gordon Temple University - USA
• Professor Janice How Queensland University of Technology - Australia
• Associate Professor Bryan Howieson University of Adelaide - Australia
• Professor Wm. Dennis Huber Capella University - USA
• Associate Professor Andrew Jackson The University of New South Wales - Australia
• Professor Pam Kent Queensland University of Technology - Australia
• Associate Professor Dr Sidney Leung City University of Hong Kong - Hong Kong
• Professor Martina Linnenluecke University of Technology Sydney - Australia
• Professor Markus Milne University of Canterbury - New Zealand
• Professor Gary Monroe The University of New South Wales, Australia
• Professor Vic Naiker University of Melbourne - Australia
• Associate Professor John Nowland Illinois State University - USA
• Research Professor Lee D. Parker University of Glasgow - UK
• Associate Professor Brad Potter University of Melbourne - Australia
• Emeritus Professor Christine Ryan Queensland University of Technology - Australia
• Professor Kerrie Sadiq Queensland University of Technology - Australia
• Professor John Sands University of Southern Queensland - Australia
• Professor Divesh Sharma Kennesaw State University - USA
• Professor Baljit Sidhu Sydney University - Australia
• Professor Tom Smith Macquarie University - Australia
• Professor Ann Tarca University of Western Australia - Australia
• Professor Sirimon Treepongkaruna University of Western Australia, Australia
• Associate Professor Peter Verhoeven Queensland University of Technology - Australia
• Professor Carla Wilkin Monash University - Australia
• Professor Sue Wright University of Technology Sydney - Australia
• Professor Stephen A Zeff Rice University - USA

Citation metrics

CiteScore 2023

Further information

CiteScore is a simple way of measuring the citation impact of sources, such as journals.

Calculating the CiteScore is based on the number of citations to documents (articles, reviews, conference papers, book chapters, and data papers) by a journal over four years, divided by the number of the same document types indexed in Scopus and published in those same four years.

For more information and methodology visit the Scopus definition

CiteScore Tracker 2024

(updated monthly)

CiteScore Tracker is calculated in the same way as CiteScore, but for the current year rather than previous, complete years.

The CiteScore Tracker calculation is updated every month, as a current indication of a title's performance.

2023 Impact Factor

The Journal Impact Factor is published each year by Clarivate Analytics. It is a measure of the number of times an average paper in a particular journal is cited during the preceding two years.

For more information and methodology see Clarivate Analytics

5-year Impact Factor (2023)

A base of five years may be more appropriate for journals in certain fields because the body of citations may not be large enough to make reasonable comparisons, or it may take longer than two years to publish and distribute leading to a longer period before others cite the work.

Actual value is intentionally only displayed for the most recent year. Earlier values are available in the Journal Citation Reports from Clarivate Analytics .

Publication timeline

Time to first decision

Time to first decision , expressed in days, the "first decision" occurs when the journal’s editorial team reviews the peer reviewers’ comments and recommendations. Based on this feedback, they decide whether to accept, reject, or request revisions for the manuscript.

Data is taken from submissions between 1st June 2023 and 31st May 2024

Acceptance to publication

Acceptance to publication , expressed in days, is the average time between when the journal’s editorial team decide whether to accept, reject, or request revisions for the manuscript and the date of publication in the journal. 

Data is taken from the previous 12 months (Last updated July 2024)

Acceptance rate

The acceptance rate is a measurement of how many manuscripts a journal accepts for publication compared to the total number of manuscripts submitted expressed as a percentage %

Data is taken from submissions between 1st June 2023 and 31st May 2024 .

This figure is the total amount of downloads for all articles published early cite in the last 12 months

(Last updated: July 2024)

This journal is abstracted and indexed by

• Accounting & Tax Periodicals (ProQuest)
• Australia/New Zealand Reference Centre (EBSCO)
• The British Library
• Business Source Alumni Edition/ Business Source Complete/ Business Source Complete Government Edition/ Business Source Corporate Plus/ Business Source Elite/ Business Source Main Edition/ Business Source Premier (EBSCO)
• Cabell’s Directory of Publishing Opportunites in Accounting
• MainFile (EBSCO)
• OCLC – Electronic Collections Online
• Professional ProQuest Central/ ProQuest Central (ProQuest)
• ReadCube Discover
• TOC Premier (EBSCO)
• The Association of Business Schools' (ABS) Academic Journal Guide 2015 (the Guide)
• Australian Business Deans Council
• Australian Research Council (ERA Journal List)
• Polish Scholarly Bibliography (PBN)
• VHB-JOURQUAL (Category C)

Reviewer information

Peer review process.

This journal engages in a double-anonymous peer review process, which strives to match the expertise of a reviewer with the submitted manuscript. Reviews are completed with evidence of thoughtful engagement with the manuscript, provide constructive feedback, and add value to the overall knowledge and information presented in the manuscript.

The mission of the peer review process is to achieve excellence and rigour in scholarly publications and research.

Our vision is to give voice to professionals in the subject area who contribute unique and diverse scholarly perspectives to the field.

The journal values diverse perspectives from the field and reviewers who provide critical, constructive, and respectful feedback to authors. Reviewers come from a variety of organizations, careers, and backgrounds from around the world.

All invitations to review, abstracts, manuscripts, and reviews should be kept confidential. Reviewers must not share their review or information about the review process with anyone without the agreement of the editors and authors involved, even after publication. This also applies to other reviewers’ “comments to author” which are shared with you on decision.

Resources to guide you through the review process

Discover practical tips and guidance on all aspects of peer review in our reviewers' section. See how being a reviewer could benefit your career, and discover what's involved in shaping a review.

More reviewer information

Thank you to the 2023 Reviewers

The publishing and editorial teams would like to thank the following, for their invaluable service as 2023 reviewers for this journal. We are very grateful for the contributions made. With their help, the journal has been able to publish such high...

Thank you to the 2022 Reviewers

The publishing and editorial teams would like to thank the following, for their invaluable service as 2022 reviewers for this journal. We are very grateful for the contributions made. With their help, the journal has been able to publish such high...

Thank you to the 2021 Reviewers

The publishing and editorial teams would like to thank the following, for their invaluable service as 2021 reviewers for this journal. We are very grateful for the contributions made. With their help, the journal has been able to publish such high...

Introducing the new editor of ARJ: Professor Reza Monem

Emerald is pleased to introduce the new Editor-in-Chief of the Accounting Research Journal, Professor Reza Monem of Griffith University. Professor Monem succeeds Professor Ellie Chapple, who stepped down as Edi...

Literati awards

Accounting Research Journal - Literati Award Winners 2022

We are pleased to announce our 2022 Literati Award winners. Outstanding Paper The relationship between CEOs’...

Accounting Research Journal - Literati Awards 2021

We are pleased to announce our 2021 Literati Award winners. Outstanding Paper The effect of integrated repor...

Accounting Research Journal - Literati Award Winners 2020

We are pleased to announce our 2020 Literati Award winners. Outstanding Paper Is CSR performance related to disclosure tone in ...

ARJ provides a forum for communicating impactful research between professionals and academics on emerging areas in contemporary accounting research and practice.

Aims and scope

The Accounting Research Journal embraces a range of methodological approaches in identifying and solving significant prioritised accounting issues. Submissions are encouraged across all areas on accounting, finance and cognate disciplines.

It is strongly recommended that authors specifically address how their research addresses the priority areas and how it impacts those who the research intends to affect.

Priority areas:

• Descriptive data and commentary that addresses the accounting standard setting agenda
• Descriptive data and commentary that addresses changes to laws and regulations that affect business
• Dealing with regulators
• Reporting for the future – climate change, sustainability, natural environment
• Accounting and finance research that addresses UN Sustainable development goals
• Auditing for the future
• Accounting education – needs and trends
• The future of the profession, including the academic profession and professional practitioners
• Taxation policy and outcomes
• Forensic Accounting
• Fraud – identification & detection
• Corporate and behavioural governance
• Technology affecting accounting
• Alternative reporting formats
• Integrated reporting
• Accounting and e-business
• Non-financial reporting
• Non-financial performance measurement and reporting
• Corporate Governance 
• Business Ethics and Corporate Culture
• Financial reporting quality

Latest articles

These are the latest articles published in this journal (Last updated: July 2024)

Intellectual Capital and Subscription Rate: An Empirical Investigation in the Indian Initial Public Offering Market

Dead reckoning: charting a new (metaphorical) course for accounting, chatgpt: reflections from the uk higher education institutions, accountancy bodies and big4s, top downloaded articles.

These are the most downloaded articles over the last 12 months for this journal (Last updated: July 2024)

Remote auditing and its impacts on auditors' work and work-life balance: auditors' perceptions and implications

Fighting through the flesch and fog: the readability of risk disclosures, leveraging information communication technology (ict) and artificial intelligence (ai) to enhance auditing practices.

These are the top cited articles for this journal, from the last 12 months according to Crossref (Last updated: July 2024)

Is audit committee busyness associated with earnings management? The moderating role of foreign ownership

Does auditor ethnicity matter in determining audit fees some empirical evidence from indonesia, do founder ceos and overconfidence affect firm risk.

This title is aligned with our responsible management goal

We aim to champion researchers, practitioners, policymakers and organisations who share our goals of contributing to a more ethical, responsible and sustainable way of working.

Related journals

This journal is part of our Accounting, finance & economics collection. Explore our Accounting, finance & economics subject area to find out more.  

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Review of Accounting Studies

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, manuscripts must contribute to the discipline of accounting. The Review of Accounting Studies is committed to prompt turnaround on the manuscripts it receives and strives to commit to accept-reject decisions early in the review 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.

Officially cited as: Rev Account Stud

• Lakshmanan Shivakumar

Latest issue

Volume 29, Issue 3

RAST 2023 Conference Issue

Latest articles

The gender effects of covid: evidence from equity analysts.

• Frank Weikai Li
• Baolian Wang

Unexpected defaults: the role of information opacity

• Aytekin Ertan
• Regina Wittenberg-Moerman

Board bias, information, and investment efficiency

• Martin Gregor
• Beatrice Michaeli

Do accounting earnings provide useful information for state tax revenue forecasts?

• Anthony Welsch
• Braden Williams
• Lillian Mills

Motivating from the heights: a field experiment on top managers visiting the front-line

• Pablo Casas-Arce
• F. Asís Martínez-Jerez
• Joseph Moran

Journal updates

Welcome to our new rast editors.

The RAST editors are thrilled to announce three new members have joined our board. Please join us in welcoming Drs. John Campbell, Sarah McVay, and Stephen Stubben.

RAST Journal Submission Guidelines and Fee Information

Formatting guidelines and submission fee information.

Journal information

• ABS Academic Journal Quality Guide
• Australian Business Deans Council (ABDC) Journal Quality List
• Current Contents/Social & Behavioral Sciences
• Google Scholar
• Norwegian Register for Scientific Journals and Series
• OCLC WorldCat Discovery Service
• Research Papers in Economics (RePEc)
• Social Science Citation Index
• TD Net Discovery Service
• UGC-CARE List (India)

Rights and permissions

Editorial policies

© Springer Science+Business Media, LLC, part of Springer Nature

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Accounting Research Journal

Issue(s) available: 70 – From Volume: 18 Issue: 1 , to Volume: 37 Issue: 4

• Issue 4 2024
• Issue 3 2024
• Issue 2 2024
• Issue 1 2024
• Issue 6 2023
• Issue 4/5 2023
• Issue 2/3 2023
• Issue 1 2023
• Issue 6 2022
• Issue 5 2022
• Issue 4 2022
• Issue 3 2022
• Issue 2 2022
• Issue 1 2022 The convergence of Big data and accounting
• Issue 6 2021
• Issue 5 2021
• Issue 4 2021
• Issue 3 2021 Business Teaching Practice: Pivot in COVID-19 Times
• Issue 2 2021 Business Teaching Practice: Pivot in COVID-19 Times
• Issue 1 2021
• Issue 6 2020
• Issue 4/5 2020
• Issue 3 2020
• Issue 2 2020
• Issue 1 2020
• Issue 4 2019
• Issue 3 2019
• Issue 2 2019
• Issue 1 2019 Accounting Standards Setting
• Issue 4 2018
• Issue 3 2018
• Issue 2 2018
• Issue 1 2018 On Dimensions in Corporate Disclosure Studies
• Issue 4 2017
• Issue 3 2017
• Issue 2 2017
• Issue 1 2017
• Issue 4 2016
• Issue 3 2016
• Issue 2 2016 Advancing Sustainability Management Accounting in the Asia Pacific Region
• Issue 1 2016
• Issue 3 2015
• Issue 2 2015
• Issue 1 2015 Forensic Accounting
• Issue 3 2014
• Issue 2 2014
• Issue 1 2014 Tax and Tax History Research
• Issue 3 2013
• Issue 2 2013
• Issue 1 2013
• Issue 3 2012 Islamic Finance
• Issue 2 2012
• Issue 1 2012
• Issue 3 2011
• Issue 2 2011
• Issue 1 2011
• Issue 3 2010 Sustainable finance
• Issue 2 2010
• Issue 1 2010
• Issue 3 2009
• Issue 2 2009 Governance issues in accounting
• Issue 1 2009
• Issue 3 2008 Papers from the 16th PBFEAM Conference
• Issue 2 2008
• Issue 1 2008
• Issue 2 2007
• Issue 1 2007
• Issue 2 2006
• Issue 2 2005
• Issue 1 2005

Does aural accounting improve the stakeholder relationship capability?

The aim of this study is to examine the effect of aural accounting (AA) on companies’ stakeholder relationship capability in the Iranian capital market.

Factors influencing readiness to implement digital audit among internal auditors of the Malaysian public sector

This paper aims to examine the factors that influence the readiness of public sector internal auditors of the Accountant General’s Department (AGD) in Malaysia to implement…

Sustainability reporting assurance practice in Indonesia: assuror and academician perspective

This study aims to uncover fundamental challenges pertaining to sustainability reporting assurance practice (SRAP) in Indonesia. This study uses assuror and academician…

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• Professor Reza Monem

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• Cold Call Podcast

How Natural Winemaker Frank Cornelissen Innovated While Staying True to His Brand

In 2018, artisanal Italian vineyard Frank Cornelissen was one of the world’s leading producers of natural wine. But when weather-related conditions damaged that year’s grapes, founder Frank Cornelissen had to decide between staying true to the tenets of natural wine making or breaking with his public beliefs to save that year’s grapes by adding sulfites. Harvard Business School assistant professor Tiona Zuzul discusses the importance of staying true to your company’s principles while remaining flexible enough to welcome progress in the case, Frank Cornelissen: The Great Sulfite Debate.

• 04 Jun 2024

How One Insurtech Firm Formulated a Strategy for Climate Change

The Insurtech firm Hippo was facing two big challenges related to climate change: major loss ratios and rate hikes. The company used technologically empowered services to create its competitive edge, along with providing smart home packages, targeting risk-friendly customers, and using data-driven pricing. But now CEO and president Rick McCathron needed to determine how the firm’s underwriting model could account for the effects of high-intensity weather events. Harvard Business School professor Lauren Cohen discusses how Hippo could adjust its strategy to survive a new era of unprecedented weather catastrophes in his case, “Hippo: Weathering the Storm of the Home Insurance Crisis.”

• 23 Apr 2024
• In Practice

Getting to Net Zero: The Climate Standards and Ecosystem the World Needs Now

What can companies and regulators do as climate predictions grow grimmer? They should measure impact, strengthen environmental institutions, and look to cities to lead, say Robert Kaplan, Shirley Lu, and Rosabeth Moss Kanter.

• 17 Jan 2024
• Research & Ideas

Are Companies Getting Away with 'Cheap Talk' on Climate Goals?

Many companies set emissions targets with great fanfare—and never meet them, says research by Shirley Lu and colleagues. But what if investors held businesses accountable for achieving their climate plans?

• 23 Jun 2023

This Company Lets Employees Take Charge—Even with Life and Death Decisions

Dutch home health care organization Buurtzorg avoids middle management positions and instead empowers its nurses to care for patients as they see fit. Tatiana Sandino and Ethan Bernstein explore how removing organizational layers and allowing employees to make decisions can boost performance.

• 07 Feb 2023

Supervisor of Sandwiches? More Companies Inflate Titles to Avoid Extra Pay

What does an assistant manager of bingo actually manage? Increasingly, companies are falsely classifying hourly workers as managers to avoid paying an estimated $4 billion a year in overtime, says research by Lauren Cohen.

• 13 Jan 2023

Are Companies Actually Greener—or Are They All Talk?

More companies than ever use ESG reports to showcase their social consciousness. But are these disclosures meaningful or just marketing? Research by Ethan Rouen delves into the murky world of voluntary reporting and offers advice for investors.

• 24 Feb 2022

Want to Prevent the Next Hospital Bed Crisis? Enlist the SEC

After two years of COVID-19, many hospitals still haven't figured out how to manage the overwhelming wave of patients that flood ICUs during each surge. Regina Herzlinger and Richard Boxer offer a novel solution. Open for comment; 0 Comments.

• 28 Feb 2021
• Working Paper Summaries

Connecting Expected Stock Returns to Accounting Valuation Multiples: A Primer

This paper introduces a framework to investors and researchers interested in accounting-based valuation. The framework connects expected stock returns to accounting valuation anchors. It can be generalized to evaluate an enterprise's expected returns, and can be adapted to correct for the use of stale accounting data.

Measuring Employment Impact: Applications and Cases

Employment impact-weighted accounting statements quantify the positive and negative effects of firm practices for employees and the broader labor community. This analysis of companies in different sectors shows how these statements are beneficial both at an aggregate and more specific level.

• 02 Nov 2020

Accounting for Organizational Employment Impact

Impact-weighted accounting methodology standardizes previously disparate measures of impact, in this case the impact of employment. This paper’s methodology and analysis of Intel, Apple, Costco, and Merck shows the feasibility of measuring firm employment impact for insight into firm practices and performance. Closed for comment; 0 Comments.

• 20 Sep 2020

Updating the Balanced Scorecard for Triple Bottom Line Strategies

Society increasingly expects businesses to help solve problems of environmental degradation, inequality, and poverty. This paper explains how the Balanced Scorecard and Strategy Map should be modified to reflect businesses’ expanded role for society.

• 24 Aug 2020

Performance Hacking: The Contagious Business Practice that Corrodes Corporate Culture, Undermines Core Values, and Damages Great Companies

Performance hacking (or p-hacking for short) means overzealous advocacy of positive interpretations to the point of detachment from actuals. In business as in research there are strong incentives to p-hack. If p-hacking behaviours are not checked, a crash becomes inevitable.

• 27 Feb 2020
• Sharpening Your Skills

How Following Best Business Practices Can Improve Health Care

Why do Harvard Business School scholars spend so much time and money analyzing health care delivery? Open for comment; 0 Comments.

• 18 Feb 2020

A Preliminary Framework for Product Impact-Weighted Accounts

Although there is growing interest in environmental, social, and governance measurement, the impact of company operations is emphasized over product use. A framework like this one that captures a product’s reach, accessibility, quality, optionality, environmental use emissions, and end of life recyclability allows for a systematic methodology that can be applied to companies across many industries.

• 16 Oct 2019

Core Earnings? New Data and Evidence

Using a novel dataset of earnings-related disclosures embedded in the 10-Ks, this paper shows how detailed financial statement analysis can produce a measure of core earnings that is more persistent than traditional earnings measures and forecasts future performance. Analysts and market participants are slow to appreciate the importance of transitory earnings.

• 28 May 2019

Investor Lawsuits Against Auditors Are Falling, and That's Bad News for Capital Markets

It's becoming more difficult for investors to sue corporate auditors. The result? A weakening of trust in US capital markets, says Suraj Srinivasan. Open for comment; 0 Comments.

• 22 Jan 2019

Corporate Sustainability: A Strategy?

Between 2012 and 2017, companies within most industries adopted an increasingly similar set of sustainability practices. This study examines the interplay between common and strategic practices. This dynamic distinction helps for understanding whether and how sustainability practices can help companies establish a competitive advantage over time.

• 03 Jan 2019

Financing the Response to Climate Change: The Pricing and Ownership of US Green Bonds

Green bonds are used for environmentally friendly purposes like renewable energy. Complementing previous research, this paper explores the US corporate and municipal green bond and shows that a subset of investors is willing to give up some return to hold green bonds.

• 03 Dec 2018

How Companies Can Increase Market Rewards for Sustainability Efforts

There is a connection between public sentiment about a company and how the market rewards its corporate social performance, according to George Serafeim. Is your company undervalued? Open for comment; 0 Comments.

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The Journal of Accounting Research (JAR) is the oldest private research journal in the field and it regularly ranks as one of the top accounting research journals in the world.

Journal of Accounting Research publishes original research in all areas of accounting and topics including finance, economics, statistics, psychology, and sociology. Research typically uses analytical, empirical archival, experimental, or field study methods. Questions pertain to information and measurement used in organizations, markets, governments, regulation and standards; often arising in financial reporting, disclosure, internal accounting, auditing, taxation, corporate governance, capital markets, law, contracting, and with respect to the accounting profession. Between 1963 and 2001, the journal was published by the Chookaszian Accounting Research Center and currently is published by the center in partnership with Wiley-Blackwell .  For more information, view our Aims and Scopes .

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