The Journal of Accounting and Financial Reporting publishes research on how organisations measure, report, and are held accountable for their economic activity. Our scope covers financial and management accounting, auditing and assurance, taxation, and the corporate governance frameworks within which reporting takes place.

We welcome studies on accounting standards and their effects, audit quality and independence, disclosure and transparency, tax policy and compliance, accounting information systems, and the rise of sustainability and integrated reporting. Both archival and empirical investigations and rigorous analytical or interpretive work are within scope, as is research informing standard-setting and regulation.

Manuscripts are evaluated for methodological rigour, institutional grounding, and their relevance to preparers, auditors, regulators, and users of financial information. Through open access the journal seeks to strengthen the evidence base for high-quality reporting and sound governance, serving academics and practitioners who rely on credible, comparable, and decision-useful accounting information.

We publish archival, empirical, analytical, and well-reasoned interpretive research, together with reviews that synthesise the literature for scholars and standard-setters. Studies grounded in real reporting environments and attentive to institutional detail are particularly welcome. Through open access, the journal serves academics, auditors, preparers, regulators, and the users of financial information who depend on transparent, comparable, and trustworthy accounting to make informed economic decisions.

Topics Covered

• Financial Accounting & Standards
• Auditing & Assurance
• Management Accounting
• Taxation & Tax Policy
• Corporate Governance & Disclosure
• Accounting Information Systems
• Sustainability & Integrated Reporting
• Financial Statement Analysis