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The British Accounting Review

The British Accounting Review is the official journal of the British Accounting and Finance Association. The joint editors are Nathan Lael Joseph and Alan Lowe.

The journal provides an outlet for original and scholarly research papers across the whole spectrum of accounting and finance, and related areas. Such papers can be theoretical or empirical in nature. Theoretical papers should be supported with analytical applications of the theory, whereas empirical papers should demonstrate the use of appropriate data collection and estimation methods. The hypotheses tested should be motivated by appropriate theory.  

Aims and Scope

Research contributions will encompass areas in accounting and finance such as: financial reporting and corporate disclosure; management accounting; accounting information systems; public sector accounting; social and environmental accounting; accounting education; accounting history; taxation; financial regulation; auditing and auditing risk; corporate finance; financial markets and institutions; asset pricing; behavioural finance and risk management.

The journal is eclectic and pluralistic. Research contributions need to demonstrate the use of good quality data, and rigorous and appropriate research methodologies for the research question under consideration. The research methods can be analytical, archival, experimental, or qualitative, as well as statistical/econometric in nature. Each paper will be judged according to international standards within its topic area, the originality of its contribution, its relevance for the development of the subject and its quality of exposition. All papers are subject to a minimum of double blind review.

Audience

The journal provides an outlet for original research papers that meet the needs of audiences in accounting and finance. Specifically, the journal caters for the interests of: research academics; doctoral and postgraduate students; professional accountants, auditors and their professional bodies; finance managers and finance directors; corporate treasurers and their professional bodies; accounting and auditing standards bodies; and government departments and financial regulators. The journal is well-established as an outlet for original contributions in accounting and finance.

Call for Papers

Please visit the BAR website at: http://www.journals.elsevier.com/the-british-accounting-review/ on the Elsevier site to view a selection of published papers and members of our Editorial Board.