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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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Firm’s perception of economic policy uncertainty and corporate debt financing scale: evidence from China
Leading sustainably or deceptively? CEO social capital, corporate green washing and environmental responsiveness
Managerial optimistic narratives under industrial robot innovation: evidence from tone management of earnings communication conference
Contingencies influencing the adoption of product life cycle cost analysis and its direct impact on the financial performance: an empirical investigation
The effects of new lease accounting standards on enterprises financial risk: evidence from China
Open access articles
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.
November 19 2025
Predicting financial distress as repeated events
Timothy Wang, Wei Cui et al.
September 08 2025
Beyond the greenwash: institutional forces driving university SDG reporting
Sabrina Chong, Irshad Ali et al.

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

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