Asian Review of Accounting
Scope & Guideline
Shaping the future of accounting research and practice.
Introduction
Aims and Scopes
- Corporate Governance and Firm Performance:
Research that examines the relationship between corporate governance structures and their impact on firm performance, risk management, and sustainability is a core focus. This includes studies on board composition, ownership structures, and their implications for accountability and transparency. - Sustainability and ESG Reporting:
The journal emphasizes the importance of environmental, social, and governance (ESG) factors in accounting practices. This includes research on how ESG disclosures affect firm performance and the role of corporate social responsibility in financial reporting. - Financial Reporting and Audit Quality:
A significant portion of the research is dedicated to the quality of financial reporting and auditing practices. This encompasses studies on audit quality, the impact of auditor characteristics, and the effectiveness of different auditing standards. - Innovation in Accounting Practices:
The journal explores innovative practices in accounting, including the use of technology such as blockchain and data analytics, and their implications for financial reporting and corporate governance. - Impact of Socio-Economic Factors:
Research that investigates how socio-economic factors such as politics, religion, and cultural dimensions influence accounting practices and corporate governance is also prevalent. This includes studies on tax compliance and the effects of economic instability on financial reporting.
Trending and Emerging
- Integration of Technology in Accounting:
There is a notable increase in research on the integration of technology, particularly blockchain and machine learning, into accounting practices. This trend is significant as it addresses the need for modernization in financial reporting and auditing, enhancing transparency and efficiency. - Sustainability and Corporate Social Responsibility (CSR):
The focus on sustainability and CSR has intensified, with research exploring the impact of ESG disclosures on firm performance and governance practices. This trend underscores the growing importance of sustainable practices in accounting and the need for firms to align their strategies with societal expectations. - Behavioral Aspects of Accounting:
Emerging themes related to the behavioral aspects of accounting, such as the influence of managerial traits on financial reporting and audit quality, are gaining traction. This shift reflects a broader interest in understanding the human factors that affect accounting decisions and practices. - Impact of Global Economic Changes:
Research examining the effects of global economic changes, including political instability and economic crises, on accounting practices is becoming more prominent. This theme is crucial as it helps understand the resilience of accounting frameworks in times of uncertainty. - Diversity and Inclusion in Corporate Governance:
There is a growing emphasis on the role of diversity in corporate governance, particularly regarding the composition of boards and their impact on firm performance. This trend highlights the importance of varied perspectives in decision-making processes and accountability.
Declining or Waning
- Traditional Financial Reporting Standards:
There appears to be a waning interest in traditional financial reporting standards as researchers increasingly focus on more dynamic and innovative practices such as integrated reporting and the implications of ESG factors. This shift may be indicative of a broader move towards more holistic approaches to corporate reporting. - Generalized Auditing Practices:
Research centered around generalized auditing practices without a specific context or innovation has seen reduced attention. The focus has shifted towards more nuanced studies that consider the impact of technology and contextual factors, such as the role of auditors in emerging economies. - Static Corporate Governance Models:
Static models of corporate governance that do not account for the changing dynamics of global business environments are becoming less relevant. There is a growing demand for research that incorporates adaptive governance frameworks that respond to contemporary challenges, such as digital transformation and socio-political changes.
Similar Journals
ACCOUNTING REVIEW
Illuminating the Path to Accounting ExcellenceACCOUNTING REVIEW, published by the American Accounting Association, stands as a leading academic journal in the fields of Accounting, Economics, and Finance. With a prestigious Q1 ranking in each of these categories for 2023, this journal showcases high-impact research that is instrumental for professionals, educators, and scholars alike. The journal, which has been actively published since 1996 and will continue through 2024, is known for its rigorous peer-review process and commitment to advancing knowledge in accounting theory and practice. Although it does not offer open access, the articles published in ACCOUNTING REVIEW provide significant insights and remain highly relevant due to their robust Scopus rankings, including being placed in the top 20th percentile across its major categories. This journal is essential for anyone looking to deepen their understanding of contemporary issues in accounting and finance.
Southern African Journal of Accountability and Auditing Research-SAJAAR
Exploring the Dynamics of Accountability in Southern AfricaThe Southern African Journal of Accountability and Auditing Research (SAJAAR) serves as a pivotal platform in the field of auditing and accountability research, published by the South African Institute of Government Auditors. This journal is dedicated to advancing the understanding of accountability frameworks, public sector governance, and auditing practices within the Southern African context. With a rich heritage in promoting high standards of academic rigor, SAJAAR aims to foster significant discussions among researchers, professionals, and students alike. Though it operates under a traditional subscription model, the journal remains accessible for those committed to enhancing their knowledge and practice in this critical area of study. The journal is instrumental in bridging the gap between theory and practice, making it a valuable resource for anyone seeking to contribute to the discourse on governance and accountability, particularly in developing regions.
Revista Contabilidade e Controladoria-RC C
Pioneering Research in Accounting and AuditingRevista Contabilidade e Controladoria-RC C, published by UNIV FEDERAL PARANA, is a leading journal dedicated to the fields of accounting and management control. With a commitment to advancing knowledge and practice within these domains, the journal serves as a vital platform for researchers and practitioners to disseminate their work, fostering innovative thinking and practices in financial reporting, auditing, and managerial accounting. Although specific metrics such as the impact factor and H-index are not detailed, the journal is recognized for its rigorous peer-review process, ensuring high-quality research output. Researchers and professionals are encouraged to submit original articles, case studies, and literature reviews that contribute to the ongoing dialogue in the field. Located in idyllic Curitiba, Brazil, the journal reflects the dynamic academic landscape and provides invaluable insights for students and scholars seeking to enrich their understanding of accounting and control methodologies. This is an essential resource for anyone looking to stay abreast of the latest developments and trends in the accounting profession.
Pacific Accounting Review
Elevating Academic Standards in Financial ResearchPacific Accounting Review is a prominent academic journal that serves as a vital platform for innovative research and critical insights in the fields of accounting and finance. Published by Emerald Group Publishing Ltd in the United Kingdom, this journal has established itself as a reputable source of knowledge since its inception in 1997. With robust indexing in Scopus, it currently ranks in the Q3 category for Accounting and Q2 for Finance, reflecting its significant contribution to these fields. The journal's focus encompasses a diverse range of topics, making it essential reading for researchers, professionals, and students eager to explore the latest trends, methodologies, and findings in accounting and finance. Although it is not open access, the journal maintains a commitment to academic excellence and encourages submissions that push the boundaries of theory and practice. The Pacific Accounting Review plays a critical role in shaping the future discourse of its subject areas and fostering academic collaboration globally.
Revista de Gestao Financas e Contabilidade
Illuminating the Path to Responsible Financial ManagementRevista de Gestão Finanças e Contabilidade, with ISSN 2238-5320, is a leading platform for interdisciplinary research in the fields of finance management and accounting, published by EDITORA UNIV ESTADO BAHIA. Based in the vibrant city of Salvador, Brazil, this journal seeks to bridge the gap between theoretical frameworks and practical applications in finance and accounting disciplines, making it an essential resource for researchers, professionals, and students alike. Though currently not an open-access publication, it offers a wealth of knowledge that enriches academic discourse and fosters innovative solutions to contemporary issues in the financial sector. The journal is committed to supporting the advancement of financial literacy, ethical accounting practices, and responsible management through quality research and insightful articles. Join the community of scholars and practitioners dedicated to pushing the boundaries of knowledge in finance and accounting by exploring the enriching content of this esteemed journal.
ACCOUNTING AND BUSINESS RESEARCH
Fostering excellence in accounting and business studies.Accounting and Business Research is a premier academic journal dedicated to advancing the field of accounting and finance. Published by Routledge Journals, Taylor & Francis Ltd, this reputable journal boasts a strong publication history since its inception in 1970, continually evolving through to 2024 to address contemporary issues and methodologies in the sector. With a current impact factor that situates it in Q2 of both accounting and finance categories, it serves as an essential resource for researchers, professionals, and students seeking to enhance their understanding of business dynamics. The journal covers a broad spectrum of topics under the domains of accounting, management, and financial practices, making it a crucial platform for innovative research and collaborative dialogue. Although it does not currently offer open access, its rigorous peer-review process ensures that only high-quality articles are published, reflecting the journal's commitment to scholarly excellence and ensuring significant contributions to the academic community. Situated in the United Kingdom, Accounting and Business Research stands as a valuable asset for anyone engaged in the fields of business and finance.
International Journal of Accounting and Information Management
Unveiling Insights in Accounting and Information ManagementThe International Journal of Accounting and Information Management, published by Emerald Group Publishing Ltd, is a premier academic journal that has made significant contributions to the fields of accounting, economics, and information management since its inaugural issue in 2007. With an impact factor that places it in the Q1 category for both accounting and economics, it provides a platform for innovative research that addresses contemporary challenges facing these disciplines. The journal is particularly esteemed for its rigorous peer-review process and its commitment to the dissemination of research that integrates the nuances of financial reporting and information systems. Hailing from the United Kingdom, the journal has an expansive global reach, with contributions that delve into the intersections of technology, management, and finance. Researchers, professionals, and students alike benefit from the journal’s high-ranking status, evidenced by its placement in the 96th percentile within general economics and finance on Scopus, making it an essential resource for those looking to advance their knowledge and engage with cutting-edge scholarship.
Accounting Forum
Your Gateway to Cutting-Edge Research in AccountingWelcome to the Accounting Forum, a premier journal dedicated to advancing the knowledge and practice of accounting and finance. Published by Taylor & Francis Ltd, this journal has established itself as a vital platform for high-quality research in the fields of accounting and finance, reflected in its impressive Q2 ranking within both disciplines as of 2023. With an ISSN of 0155-9982 and an E-ISSN of 1467-6303, the journal covers a diverse range of topics and methodologies that appeal to both academics and practitioners. Although currently not an Open Access journal, it remains accessible through various library resources, ensuring that cutting-edge research reaches those who can benefit from it. The Accounting Forum is known for its rigorous peer-review process and has continuously contributed to the dialogue on contemporary issues in the field, having converged its rich content from 2004 to 2024. As a researcher, professional, or student in business, management, or finance, you will find this journal an indispensable resource for the latest insights, trends, and empirical studies that shape the future of these critical domains.
Managerial Auditing Journal
Empowering Research to Transform Management Auditing Practices.Welcome to the Managerial Auditing Journal, a leading academic platform dedicated to the intersection of auditing practices and managerial insights. Published by Emerald Group Publishing Ltd in the United Kingdom, this esteemed journal, with an ISSN of 0268-6902 and an E-ISSN of 1758-7735, has been a pivotal resource since its inception in 1986 and will continue to serve the academic community through 2024. With impressive impact rankings, including a Q2 status in Accounting and a Q1 status in Business, Management and Accounting, this journal provides a vital forum for researchers, professionals, and students to explore contemporary issues and advancements in managerial auditing. The emphasis on practical applications within management contexts makes its contributions invaluable for advancing both academic theory and industry practices. Furthermore, the journal ranks within the top percentile in various Scopus categories, underscoring its importance in economics and management disciplines. While it operates under traditional access policies, readers can expect high-quality, peer-reviewed articles that drive forward knowledge and influence in the field.
International Journal of Disclosure and Governance
Shaping the future of corporate governance.The International Journal of Disclosure and Governance, published by Palgrave Macmillan Ltd, is a pivotal platform in the fields of Accounting, Business, Economics, Finance, and Management. With an ISSN of 1741-3591 and an E-ISSN of 1746-6539, this esteemed journal serves as a valuable resource for researchers, professionals, and students alike, looking to explore the intricacies of governance and transparency in financial practices and corporate strategies. As evidenced by its performance, the journal has achieved a commendable Q2 ranking across multiple categories in 2023, signifying its influential role within academic discourse, particularly in Economics and International Management. With a history that spans from 2009 to 2024, the journal provides insights that are essential for advancing knowledge and practice in a rapidly evolving global environment. While it operates under a subscription model, the work published here remains impactful, ensuring readers have access to high-quality research that can drive both theory and application forward.