As a professional academic journal, Accounting and Business Research always insists on publishing papers that make substantial and original contributions to the knowledge of the accounting field. The scope of this journal is extensive, covering multiple subfields of accounting, including but not limited to corporate governance, auditing, and taxation. Although it also focuses on other areas related to accounting, such as corporate finance and comprehensive management, its core focus has always been on accounting itself.The journal encourages authors to adopt a variety of research methods, whether theoretical analysis or empirical research, quantitative data analysis or qualitative case studies, as long as they can provide valuable insights and discoveries for academic research and practical applications in the field of accounting. The expected paper should help readers better understand the role and function of accounting in the business world, as well as how to effectively apply accounting knowledge to solve practical problems.
会计与商业研究(Accounting And Business Research)是一本由Taylor & Francis出版的一本BUSINESS, FINANCE学术刊物,主要报道BUSINESS, FINANCE相关领域研究成果与实践。本刊已入选、社会科学引文索引(SCIE)来源期刊,该刊创刊于1970年,出版周期7 issues/year。2021-2022年最新版WOS分区等级:Q2,2023年发布的影响因子为2,CiteScore指数3.4,SJR指数0.607。本刊非开放获取期刊。 《会计与商业研究》作为一本专业的学术期刊,始终坚持发表那些对会计领域知识做出实质性和原创性贡献的论文。该期刊的范围广泛,涵盖了会计的多个子领域,包括但不限于公司治理、审计和税务。虽然它也关注与会计相关的其他领域,如公司财务和综合管理,但其核心关注点始终是会计本身。该期刊鼓励作者采用多种研究方法,无论是理论分析还是实证研究,无论是定量数据分析还是定性案例研究,只要能够为会计领域的学术研究和实践应用提供有价值的见解和发现。期待的论文应该能够帮助读者更好地理解会计在商业世界中的角色和功能,以及如何有效地应用会计知识来解决实际问题。
Big Data and changes in audit technology: contemplating a research agenda
来源期刊:Accounting and Business ResearchDOI:10.1080/00014788.2018.1459458
Fad or future? Automated analysis of financial text and its implications for corporate reporting
来源期刊:Accounting and Business ResearchDOI:10.1080/00014788.2019.1611730
Corporate tax avoidance: is tax transparency the solution?
来源期刊:Accounting and Business ResearchDOI:10.1080/00014788.2019.1611726
Do measurement-related fair value disclosures affect information asymmetry?
来源期刊:Accounting and Business ResearchDOI:10.1080/00014788.2018.1434608
Constructing institutional performance: a multi-level framing perspective on performance measurement and management
来源期刊:Accounting and Business ResearchDOI:10.1080/00014788.2018.1507811
Financial scandals: a historical overview
来源期刊:Accounting and Business ResearchDOI:10.1080/00014788.2019.1610591
Do auditors constrain intertemporal income shifting in private companies?*
来源期刊:Accounting and Business ResearchDOI:10.1080/00014788.2018.1490166
Strategic distortions in analyst forecasts in the presence of short-term institutional investors
来源期刊:Accounting and Business ResearchDOI:10.1080/00014788.2018.1510303
Do voluntary disclosures of product and business expansion plans impact analyst coverage and forecasts?
来源期刊:Accounting and Business ResearchDOI:10.1080/00014788.2018.1559717
Bank loan loss accounting and its contracting effects: the new expected loss models
来源期刊:Accounting and Business ResearchDOI:10.1080/00014788.2019.1609898
Bank loan loss accounting and its contracting effects: the new expected loss models
来源期刊:Accounting and Business ResearchDOI:10.2139/SSRN.3155105
Corporate profitability and effective tax rate: the enforcement effect of large taxpayer units
来源期刊:Accounting and Business ResearchDOI:10.1080/00014788.2018.1512398
On the nonlinear relation between product market competition and earnings quality
来源期刊:Accounting and Business ResearchDOI:10.1080/00014788.2019.1586515
Audit exemptions and compliance with tax and accounting regulations
来源期刊:Accounting and Business ResearchDOI:10.1080/00014788.2018.1442707
Why do auditors fail? What might work? What won’t?†
来源期刊:Accounting and Business ResearchDOI:10.1080/00014788.2019.1611715
Does it pay to remediate? An analysis of the internal and external benefits of remediation
来源期刊:Accounting and Business ResearchDOI:10.1080/00014788.2018.1485091
Overvaluation and earnings management: Does the degree of overvaluation matter?
来源期刊:Accounting and Business ResearchDOI:10.1080/00014788.2018.1451737
Options trades, short sales and real earnings management
来源期刊:Accounting and Business ResearchDOI:10.1080/00014788.2019.1573655
21st century scandals: towards a risk approach to financial reporting scandals
来源期刊:Accounting and Business ResearchDOI:10.1080/00014788.2019.1614267
Users’ legitimacy perceptions about standard-setting processes
来源期刊:Accounting and Business ResearchDOI:10.1080/00014788.2018.1526664
The impact of filing micro-entity accounts and the disclosure of reporting accountants on credit scores: an exploratory study
来源期刊:Accounting and Business ResearchDOI:10.1080/00014788.2018.1493374
Accounting quality in railway companies during the nineteenth and twentieth centuries: the case of Spanish NORTE and MZA
来源期刊:Accounting and Business ResearchDOI:10.1080/00014788.2018.1493373
Financial derivatives and bank risk: evidence from eighteen developed markets
来源期刊:Accounting and Business ResearchDOI:10.1080/00014788.2019.1618695
The use of earnings and operations management to avoid credit rating downgrades
来源期刊:Accounting and Business ResearchDOI:10.1080/00014788.2018.1479630
Auditor choice and information asymmetry: evidence from international syndicated loans
来源期刊:Accounting and Business ResearchDOI:10.1080/00014788.2018.1507810
‘21st century scandals: towards a risk approach to financial reporting scandals’: a practitioner view
来源期刊:Accounting and Business ResearchDOI:10.1080/00014788.2019.1611711
Market valuations of bargain purchase gains: are these true gains under IFRS?
来源期刊:Accounting and Business ResearchDOI:10.1080/00014788.2019.1609345
Introduction
来源期刊:Accounting and Business ResearchDOI:10.1080/00014788.2019.1619656
‘Corporate tax avoidance: is tax transparency the solution?’: a practitioner view
来源期刊:Accounting and Business ResearchDOI:10.1080/00014788.2019.1611728
‘Fad or future? Automated analysis of financial text and its implications for corporate reporting’: a practitioner view
来源期刊:Accounting and Business ResearchDOI:10.1080/00014788.2019.1611731
Sharing corporate tax knowledge with external advisers
来源期刊:Accounting and Business ResearchDOI:10.1080/00014788.2018.1526058