Accounting Research Journal

期刊简介：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.

【译文】《会计研究期刊》(ARJ) 是一本领先的国际期刊，致力于发表创新、高质量和有影响力的研究成果，以推进会计广泛领域的知识并为实践提供信息。作为 Emerald 出版的同行评审期刊，ARJ 是会计研究、政策和专业实践交叉领域思想领导力的重要平台。 ARJ 欢迎各种方法论（包括实证、分析、实验、理论和跨学科方法）中严谨和原创的贡献，以解决会计、金融和相关学科中的新问题。提交的材料应表现出明确的学术贡献、方法的严谨性以及实践或政策相关性。该杂志非常重视对全球和区域会计实践、监管框架、专业标准和公共利益成果具有影响的研究。作者应清楚地阐明其工作与学术受众、标准制定者、监管者、从业者、教育工作者和更广泛的社会的相关性。