Accounting and Business Research

期刊简介：Accounting and Business Research publishes papers containing a substantial and original contribution to knowledge. Papers may cover any area of accounting, broadly defined and including corporate governance, auditing and taxation. However the focus must be accounting, rather than (corporate) finance or general management. Authors may take a theoretical or an empirical approach, using either quantitative or qualitative methods. They may aim to contribute to developing and understanding the role of accounting in business. Papers should be rigorous but also written in a way that makes them intelligible to a wide range of academics and, where appropriate, practitioners. Presentation should be as elegant and economical as possible, avoiding unnecessary words, numbers or symbols. Peer Review Policy All research articles in this journal undergo rigorous peer review based on initial editor screening and anonymous reviewing by at least two referees.

【译文】会计和商业研究发表的论文包含对知识的实质性和原创性贡献。论文可能涵盖广义的会计领域，包括公司治理、审计和税务。然而，重点必须是会计，而不是（公司）财务或一般管理。作者可以采用定量或定性方法，采用理论或实证方法。他们的目标可能是促进发展和理解会计在商业中的作用。论文应该严谨，但写作方式也应使广大学者和（如果适用）从业者能够理解。演示应尽可能优雅和经济，避免不必要的文字、数字或符号。同行评审政策 本期刊中的所有研究文章都经过严格的同行评审，该评审基于最初的编辑筛选和至少两名审稿人的匿名评审。