Accounting Research Journal Cover Image for Volume 39, Issue 3
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Volume 39,
Issue 3,
20 April 2026
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About the Accounting Research Journal

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

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Calls for papers

Closes: 31st July 2026

Digital Transformation and Sustainability in Accounting and Finance: Evidence from Global and Emerging Markets

Emerging and frontier markets are navigating two fundamental global transitions: a rapid digital transformation driven by Artificial Intelligence (AI), FinTech, and big data, and an urgent sustainability imperative demanding climate action, circular economy models, and robust ESG frameworks.

Guest editor(s): Ellie Chappel, Tom Smith, Mahesh Joshi, Duc Phan

Open access articles

June 17 2026
The preparedness of “first wave” companies to the European corporate sustainability reporting directive ( CSRD )
Cecília Carmo, Fábia Rodrigues
June 16 2026
The role of gender diversity on corporate boards and audit committees in shaping tax avoidance behaviour
Sumon Kumar Das, Mohammed Mehadi Masud Mazumder
February 25 2026
Technologies as facilitators of dynamic capabilities in external audits during turbulent times
Lazarus Elad Fotoh, Johan Ingemar Lorentzon et al.
December 17 2025
Managerial and legal accountability in state-owned enterprises: exploring financial sustainability through accounting for and reporting public service obligations
Adeyemi Adebayo
December 02 2025
Age characteristics of US and non-US accounting PhD faculty and factors affecting the impact of future faculty retirements
Paul Wertheim, Curtis E. Clements et al.

Metrics snapshot

2025 Journal Impact Factor (Clarivate)
2.1
Downloaded articles in the last 12 months
97247

Journal information

Editor(s):
Yaowen Shan
DaiFei "Troy" Yao

View full editorial team

The preparedness of “first wave” companies to the European corporate sustainability reporting directive (CSRD)
The role of gender diversity on corporate boards and audit committees in shaping tax avoidance behaviour
The inverse U-shaped relationship between board size and investment efficiency: international evidence
When CEO gender defies expectations: investor verification of the legitimacy of a female CEO
Bridging the interpretability gap: integrating explainable AI into public sector audit systems in emerging economies

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