Review of Accounting and Finance

Scope & Guideline

Illuminating Complexities in Accounting Practices

Introduction

Welcome to the Review of Accounting and Finance information hub, where our guidelines provide a wealth of knowledge about the journal’s focus and academic contributions. This page includes an extensive look at the aims and scope of Review of Accounting and Finance, highlighting trending and emerging areas of study. We also examine declining topics to offer insight into academic interest shifts. Our curated list of highly cited topics and recent publications is part of our effort to guide scholars, using these guidelines to stay ahead in their research endeavors.
LanguageEnglish
ISSN1475-7702
PublisherEMERALD GROUP PUBLISHING LTD
Support Open AccessNo
CountryUnited Kingdom
TypeJournal
Convergefrom 2002 to 2024
AbbreviationREV ACCOUNT FINANC / Rev. Account. Financ.
Frequency4 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
AddressFloor 5, Northspring 21-23 Wellington Street, Leeds, W YORKSHIRE LS1 4DL, ENGLAND

Aims and Scopes

The Review of Accounting and Finance aims to provide a comprehensive platform for research that intersects accounting and finance, focusing on both theoretical advancements and practical implications. The journal encourages innovative methodologies and interdisciplinary approaches.
  1. Corporate Governance and Accountability:
    Research in this area explores the relationship between corporate governance structures and their effectiveness in ensuring accountability, transparency, and ethical behavior within organizations.
  2. Sustainability and Environmental Responsibility:
    This scope encompasses studies that examine corporate social responsibility (CSR), environmental sustainability practices, and their implications for financial performance and risk management.
  3. Financial Reporting Quality and Standards:
    The journal covers topics related to the quality of financial reporting, including the impact of accounting standards and regulations on financial transparency and investor behavior.
  4. Risk Management and Financial Stability:
    Papers in this area focus on identifying, measuring, and mitigating risks within financial institutions and markets, addressing systemic risks and the implications for economic stability.
  5. Investment Analysis and Market Behavior:
    Research here investigates factors influencing investment decisions, market reactions, and the behavior of financial assets, including the role of institutional and retail investors.
  6. Technological Innovations in Finance and Accounting:
    This includes studies on the impact of technological advancements, such as blockchain and fintech, on accounting practices and financial services.
The Review of Accounting and Finance has identified several emerging themes that reflect the evolving landscape of accounting and finance research. These trends indicate a growing interest in contemporary issues that integrate social, environmental, and technological factors.
  1. Environmental, Social, and Governance (ESG) Factors:
    There is a marked increase in research examining the impact of ESG criteria on corporate performance and investor behavior, reflecting a broader societal emphasis on sustainable business practices.
  2. Impact of Technology on Accounting Practices:
    Emerging themes include the exploration of blockchain technology and fintech innovations, highlighting their transformative effects on traditional accounting and finance operations.
  3. Behavioral Aspects of Finance:
    Recent studies are increasingly focusing on the psychological and sociocultural factors influencing investor behavior and decision-making processes, marking a shift towards behavioral finance.
  4. Interconnectedness of Global Financial Markets:
    Research is increasingly addressing the complexities of global financial interdependencies, particularly in light of recent geopolitical events and economic uncertainties.
  5. Corporate Resilience and Adaptation Strategies:
    The journal has seen a rise in studies examining how firms adapt to crises, such as the COVID-19 pandemic, and the strategies they employ to ensure long-term sustainability.

Declining or Waning

While the Review of Accounting and Finance has consistently explored various themes, certain areas have shown a decline in publication frequency, suggesting a waning interest or a shift in focus among researchers.
  1. Traditional Earnings Management:
    Research focusing solely on traditional earnings management practices has decreased, indicating a shift towards more nuanced discussions that integrate sustainability and ethical considerations.
  2. Basic Financial Ratios and Performance Metrics:
    There appears to be a declining interest in simplistic financial ratios as standalone indicators of performance, with a growing preference for more comprehensive and contextually relevant performance measures.
  3. Single-country Studies without Comparative Analysis:
    The trend shows a decline in studies that focus exclusively on single-country analyses without comparative perspectives, as researchers increasingly seek to understand global patterns and cross-country dynamics.

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