Focus and Scope

IJAR is devoted to accounting, finance, auditing, and economics in general. Its primary objective is to contribute to the expansion of knowledge related to the theory and practice of accounting by facilitating the production and dissemination of academic research throughout the world. The scope of IJAR includes, yet not limited to:

  • Accounting information system
  • Asset pricing
  • Auditing and financial accounting
  • Behavioral accounting and finance
  • Corporate finance and governance
  • Digital accounting and finance
  • Financial markets and institutions
  • International accounting and finance
  • Islamic accounting and finance
  • Management accounting
  • Market microstructure
  • Public sector accounting
  • Taxation

To encourage the growth of accounting, it is open to all approaches to research, including but not limited to analytical, archival, case study, conceptual, experimental, and survey methods. The journal not only serves as a filter that assures that only the highest quality work is disseminated but also provides timely and helpful feedback to authors so they may determine how to best develop their own work. IJAR is published two times a year (June and December).

IJAR is open to publishing accounting, finance, and auditing research using all types of methodology with three caveats:

  • Research papers based on survey data or questionnaires must provide means to validate the credibility of the data, respondents, and evidence of nonresponse bias.
  • Going forward, IJAR will not consider for publication any research based on a count of words, phrases, or sentences irrespective of the source document (e.g., Annual Report Form 10-K in the USA).
  • While few cases are typically encountered, questions may arise about the quality of the analyses and conclusions of some papers. In those cases, authors should be willing to supply their data if requested for validation. Supplied data will be kept in strict confidence and will be destroyed after validating, or failing to validate, the analyses and results of the source paper.

Submission Guidelines

  • Authors should submit their papers to the managing editor via online submission.
  • Authors must provide an email address affiliated with a university or institution.
  • Submitted papers must not have been published or be under consideration for publication anywhere else.
  • The text of the manuscript should be an elaboration on the components of the abstract but also include statements of the limitations and suggestions for future research.
  • All submitted papers will be acknowledged and refereed.
  • Reviewers for IJAR are volunteering their time and skill, and IJAR is not under obligation to review papers that do not have a good likelihood of completing the publication cycle.
  • Preference will be given to submitting papers that meet the standards of quality research and offer an incremental contribution.
  • Figures and tables should be placed in the text nearest their first reference.
  • The list of references must include only the works cited in the study.
  • Once a paper has been accepted for publication in IJAR, the author will be asked to transfer the copyright to publisher.
  • Please follow the seventh edition of the APA Publication Manual, as outlined in the IJAR Style Guide. Please pay particular attention to the formatting of references.
  • Final versions of edited manuscripts should be prepared in Microsoft Word.