Financial Accounting

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Financial Accounting

Whether you are an accounting student, faculty member, researcher or practicing professional, staying up-to-date on accounting and financial trends, research findings and management techniques is key for advancing your professional knowledge.

Today’s accounting professional is always just an online search away from thousands of resources but if you are hungry for academically rigorous new findings, you need high-quality, peer-reviewed resources that you can trust. Peer-reviewed sources differ from mainstream publications because they are written largely by (and for) researchers and scholars, and they typically focus on previously unpublished research that adheres to a rigorous protocol.

Introduction

Most of these publications are available via subscription only, though a few offer open access options that make new research available to anyone at no cost.

The guide below will walk you through various financial and accounting publications and provide background to help you make an informed choice about which publications you’d like to subscribe to, submit an article for or join the editorial board of.

Journal of Accounting, Auditing & Finance

The Journal of Accounting, Auditing & Finance is a quarterly, peer-reviewed publication geared primarily toward accounting students and faculty, plus researchers in both the auditing and the accounting arenas. Overall, the journal aims to contribute to the advancement of accounting knowledge, but in addition, the journal also explores topics relevant to finance, economics and operations, and looks to publish mainly empirical, analytical and experimental works.

In addition, the journal is a member of the Committee on Publication Ethics, which exists to promote integrity in the publication of research – it has been described as an indispensable resource for accounting and auditing researchers, faculty and students. The journal was founded in 1986 and is currently a product of Sage Publications.

Recent examples of selected articles include, “The Role of Accounting Conservatism in Capital Structure Adjustments,” “Determinants and Consequences of Nonprofit Transparency,” and “Strategic Deviation and Stock Return Synchronicity.”

The Journal of Accounting, Auditing & Finance editor is Rutgers University’s Bharat Sarath, and an editorial board consisting of 22 faculty members representing colleges and universities including the University of Colorado, American University and Yale University, makes editorial decisions under the guidance of the editor and 13 associate editors. The editorial team looks for all types of analytical, experimental and empirical studies to be part of its content and is open to a variety of research paradigms – as long as they advance the collective body of knowledge within accounting. The journal insists that all submissions be new and original, and not be under consideration with any other publication.

You can access the journal either by individual or institutional subscription, in both print and e-access versions. Subscription prices range from as low as 49 dollars for an individual, single-print issue to as high as 559 dollars for an institutional subscription that includes both print and e-access.

For more information, to subscribe or to submit an article for publication, see the Journal of Accounting, Auditing & Finance.

Journal of Business Finance and Accounting

The Journal of Business Finance and Accounting is published 10 times per year by John Wiley and Sons and focuses on the interfaces among corporate governance, accounting and corporate finance. The journal has continuously published since 1974. In addition, JBFA each year sponsors a Capital Markets Conference, which includes a corresponding special issue that highlights conference papers.

JBFA exists to pursue and share the highest quality research regarding the interfaces mentioned above – these interfaces are critical in many areas including financial performance measurement, managerial reward and control structures, valuation, and financial reporting and communication. One distinguishing feature of this journal is its focus on accounting’s key role in resolving the informational problems that are pervasive in both business organizations and larger financial markets.

The journal is open to both empirical and theoretical submissions, though it seeks to strike a balance between theory and implementation or impact. The editorial team views accounting and finance as being closely akin to economics, so it’s not uncommon to see studies that have theoretical motivations grounded in economics.

Senior editors at JBFA are Peter F. Pope, of Bocconi University in Italy and the London School of Economics, along with Andrew Stark of the Manchester Business School in the United Kingdom. They work with a team of 13 editors, two consulting editors and a 47-member editorial board from across the world.

Recent examples of selected articles include, “The Influence of Other Comprehensive Income on Discretionary Expenditures,” “Finding Diamonds in the Rough: Analysts’ Selective Following of Loss-reporting Firms,” and “Demand for Fair Value Accounting: The Case of the Asset Revaluation Boom in Korea During the Global Financial Crisis.” 

JBFA, like some other publications, offers authors the OnlineOpen option, which makes article(s) immediately available to the general public at no charge. Otherwise, the journal is available by subscription at either the individual or institutional level at rates ranging from 318 to 4817 dollars.

Contemporary Accounting Research

Contemporary Accounting Research touts itself as the premiere research journal of the Canadian Academic Accounting Association. As such, it explores cutting-edge research that furthers the accounting field’s collective knowledge of the accounting function’s philosophical and strategic role within various organizations, societies and/or markets.

Based in Canada, but global in its approach, the journal’s goal is to reflect intellectual diversity across the world as it is represented in the body of accounting-focused research. To that end, the journal is always looking for rigorous and challenging new work on a variety of accounting topics, as long as appropriate research methods are employed. The result is a presentation of topics that run the full gamut of accounting, as long as they are based in a discipline or research tradition that furthers empirical understanding of accounting.

To illustrate, a few of the journal’s most popular posts have included titles like, “An Incomplete Audit at the Earnings Announcement: Implications for Financial Reporting Quality and the Market’s Response to Earning,” “The Loss of Information Associated with Binary Audit Reports: Evidence from Auditors’ Internal Control and Going Concern Opinions,” and “Internal Information Quality and the Sensitivity of Investment to Market Prices and Accounting Profits.”

Michael Welker of Queens University serves as the journal’s editor-in-chief, while Jeffrey Pittman from Memorial University of Newfoundland serves as deputy editor-in-chief. The publication has eight consulting editors from various countries and 24 editors from universities across the globe. The journal’s editorial board consists of 154 faculty members from all over the world.

Ultimately, the editor-in-chief bears authority and responsibility for ensuring journal quality and integrity. At the same time, study/article authors are expected to ensure that the work submitted to the journal is always original – so you won’t see their content anywhere else.

The journal offers the OnlineOpen option for open access, which renders articles immediately available publicly at no charge. You can subscribe to Contemporary Accounting Research via its website; it’s available as an institutional subscription; depending on whether you choose print, online, or a combination of both, prices range from 981 to 1227 dollars.

Journal of Banking and Finance

The Journal of Banking and Finance is a monthly publication that presents both empirical and theoretical research studies that touch all major research fields in banking and finance. The journal’s goal is to provide an outlet for the ever-growing scholarly output that explores both financial institutions and the money and capital markets within which they operate.

The Journal of Banking and Finance has been ranked as one of the six most elite finance journals in the world as recently as 2011 and has been continuously published since 1977. In 1989 the publication absorbed the previously published Studies in Banking and Finance.

With its focus on theoretical developments and how they’re implemented, plus empirical, applied and policy-oriented study, the journal exists to improve communication both between and within the academic and other research communities, policymakers and operational decision makers at financial organizations – this encompasses public and private, national and international – and regulators. Specific topics historically covered include banking regulation, corporate finance, derivative pricing and hedging, financial forecasting and many more.

The journal boasts 100 editors on its editorial board, representing universities ranging from Tsinghua University in Beijing, China, to Texas A&M University and Georgia Tech.

Competition is fierce to be published in this journal – it receives roughly 1500 new submissions every year in areas ranging from asset management to investments and market microstructure. Examples of recent titles include, “Risk and Risk Management in the Credit Card Industry,” “Measuring Firm Size in Empirical Corporate Finance,” and “Optimal Delta Hedging for Options.”

The Journal of Banking and Finance supports open access publication and also offers a subscription model; ultimately, the study author chooses whether the end user can access the article at no cost.

Print subscriptions are available starting at 310 doallers and going as high as 5684 dollars, depending on whether you’re looking for an individual or institutional subscription. You can also request a quote for the eJournal through the Journal of Banking and Finance website.

Journal of International Financial Management & Accounting

The Journal of International Financial Management & Accounting triennially publishes fresh, original research exploring international aspects of financial reporting and management, auditing and taxation, and banking and financial services. The publication, produced by Wiley-Blackwell, strives to provide a forum for exchanging ideas from both practitioners and academics – it has continuously published since 1989 and has been the official journal of the International Association for Accounting Education and Research since 1999. As such, the journal supports the mission of the association, which is to promote excellence in accounting education and research on a worldwide basis, and to maximize the contribution of accounting academics to the development and maintenance of high quality, globally recognized standards of accounting practice.

The JIFMA prides itself on keeping readers up-to-date on emerging trends and new developments in the financial management and accounting fields. The journal straddles the line between theory and practice – since both are increasingly dependent on a thorough understanding of everything from institutional, regulatory and accounting differences across countries to the impact of imperfections in the world product, factor and financial markets.

The editorial board comprises two editors: Professor Sidney Gray from the University of Sydney, Australia, and Professor Richard Levish, of New York University, plus two editors specifically for the institutional perspectives section and a 22-member editorial board representing universities from Copenhagen to London and Chicago. The team is supported by an editorial assistant.

Recent popular articles like “Financial Constraints and Synergy Gains from Mergers and Acquisitions,” “The Effect of Cash Holdings on Firm Performance in Large Italian Companies,” and “International Financial Reporting Standards Adoption and Information Quality: Evidence from Brazil” provide a cross-section of the types of articles you can expect.

For those seeking open access, the JIFMA offers authors an Online Open option that makes their articles freely available to anyone at no cost.

The JIFMA is also available by subscription for either individuals or institutions at rates ranging from 1382 to 1727 dollars. Subscriptions can be purchased on the JIFMA website.

British Accounting Review

The British Accounting Review publishes, on a quarterly schedule, original scholarly work that seeks to address the entire gamut of topics under the umbrellas of accounting and finance. This publication touts itself as “eclectic” and “pluralistic”, and welcomes submissions across research methodologies that include experimental, survey, archival, qualitative case methods and analytical. It also boasts an interest in and acceptance of a broad range of topics that comprise everything from management accounting and accounting history to financial management, auditing and environmental accounting.

The British Accounting Review also serves as the official journal of the British Accounting and Finance Association and helps uphold the association’s mission by educating and connecting users across various disciplines. The journal’s editors number 68 and represent colleges and universities like the University of North Carolina at Chapel Hill, The Turku School of Economics in Turku, Finland, and the University of South Australia in Adelaide, Australia.

While based in the United Kingdom, the British Accounting Review reflects its multi-national users and accepts research and articles from across the globe.

Recent articles of interest have included such titles as “The Effects of Environmental, Social and Governance Disclosures and Performance on Firm Value: A Review of the Literature in Accounting and Finance,” “What Do We Know About Audit Quality?” and “20 Years of Studies on the Balanced Scorecard: Trends, Accomplishments, Gaps and Opportunities for Future Research.” Some of the journal’s most frequently cited articles explore balanced scorecard trends and capital accounting and debate.

Contributors have options for how to publish their work; the journal offers an open access model or a subscription model. With open access, articles are available both to journal subscribers and to the general public with permitted reuse, while the subscription model makes articles available to subscribers through the journal’s access programs. An open access publication fee is charged under the open access path, but there is no open access publication fee associated with the subscription option.

Subscriptions are available for purchase on the British Accounting Review website– a print subscription runs 90 dollars.

Developing the habit of life-long learning within your field is essential for success in today’s environment, whether it be academic or professional. Choosing from any of these publications will help you stay abreast of the latest trends and evidence-based approaches that lead to success within accounting and finance.

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