British Accounting Review

The British Accounting Review is BAFA's official journal, currently jointly edited by Nathan Joseph and Alan Lowe (Aston Business School).

The British Accounting Review is the official journal ofthe British Accounting and Finance Association. The journal aims to provide anoutlet for original and scholarly research papers across the whole spectrum ofaccounting and finance, and related areas. Such papers can be theoretical or empiricalin nature. Theoretical papers should be supported with analytical applicationsof the theory, whereas empirical papers should demonstrate the use ofappropriate data collection methods and be motivated by appropriatetheory.  

Aims and Scope

Research contributions will encompass areas of accounting andfinance such as: financial reporting and corporate disclosure; managementaccounting; accounting information systems; public sector accounting; socialand environmental accounting; accounting education; accounting history; taxation;financial regulation, auditing and auditing risk; corporate finance; financialmarkets and institutions; asset pricing; behavioural finance and riskmanagement.

The journal is eclectic and pluralistic. Research contributions willdemonstrate the application of rigorous research methodology that isappropriate for the research problem under consideration. The research methodscan be analytical, archival, experimental, or qualitative, as well as,statistical or econometric in nature. Each paper will be judged according tointernational standards within its topic area, the originality of itscontribution, its relevance for the development of the subject and its qualityof exposition.  All papers are subject to aminimum of double blind review.


The journal provides an outlet for original research papers thatwill benefit: research academics in accounting and finance; doctoral andpost-graduate students; professionalaccountants, auditors and their professional bodies; finance managers andfinance directors; corporate treasurers and their professional bodies;accounting and auditing standards bodies; and, government departments andfinancial regulators.