Aims & Scope

The Journal of Resubmissions - Accounting & Finance (JRAF) is a peer-reviewed journal that publishes original research in all areas of accounting and finance and related fields that utilizes tools from basic disciplines such as economics, statistics, psychology, and sociology.  This research typically uses analytical, empirical archival, experimental, and field study methods and addresses economic questions, external and internal, in accounting, auditing, disclosure, financial reporting, taxation, and information as well as related fields such as corporate finance, investments, capital markets, law, contracting, and information economics.

Topics considered include but are not limited to:

• The impact of financial reporting and disclosure on stock prices;
• The economics of auditing, enforcement and audit oversight;
• The use of accounting information in contracting in debt, labor, supply, and other markets;
• The role of accounting in compensation and in corporate governance;
• The role of managerial accounting on internal decision making such as budgeting, costing, and transfer pricing;
• The real effects of financial reporting and disclosure (e.g. on firm behavior);
• The economics of regulation of financial reporting and disclosure, including bank regulation;
• International differences in financial reporting and the role of reporting standards in international capital markets;
• The political economy of standard-setting;
• The use of accounting information in public finance and macroeconomic statistics;
• The impact of tax regulation on transaction structuring;
• The role of transparency in markets and society;
• Corporate Social Responsibillity