About Accounting Research Journal

Aims and scope

The Accounting Research Journal (ARJ) is a leading international journal committed to publishing innovative, high-quality, and impactful research that advances knowledge and informs practice across the broad domain of accounting. As a peer-reviewed journal published by Emerald, ARJ serves as a critical platform for thought leadership at the intersection of accounting research, policy, and professional practice.

ARJ welcomes rigorous and original contributions across a wide range of methodologies—including empirical, analytical, experimental, theoretical, and interdisciplinary approaches—that address emerging issues in accounting, finance, and related disciplines. Submissions should demonstrate clear scholarly contribution, methodological rigour, and practical or policy relevance.

The journal strongly prioritises research with implications for global and regional accounting practices, regulatory frameworks, professional standards, and public interest outcomes. Authors should clearly articulate the relevance of their work to academic audiences, standard setters, regulators, practitioners, educators, and broader society.

ARJ particularly welcomes contributions in the following priority areas:

  • Accounting standard-setting and regulatory change
  • Climate change, environmental sustainability, and the future of reporting
  • Accounting and assurance implications of the UN Sustainable Development Goals
  • Financial reporting and disclosure
  • Emerging issues in auditing and assurance
  • Technology, digital transformation, and data analytics in accounting
  • Governance, ethics, and corporate culture
  • Forensic accounting and fraud analytics
  • Taxation policy and economic outcomes
  • Accounting education, innovation, and the future of the profession
  • Integrated reporting, non-financial disclosure, and ESG accountability.

The journal fosters dialogues that bridge academic insight and professional application, positioning ARJ as a key outlet for policy-relevant research that shapes the evolution of the accounting profession. ARJ maintains a strong commitment to editorial excellence, international authorship, and inclusive scholarly discourse across both developed and emerging economies.