Review of Accounting Research

Review of Accounting Research (RAR), a journal of SPIDER Publishing, is an international, peer-reviewed academic journal committed to publishing high-quality research in the field of accounting and its related disciplines. The journal provides a platform for rigorous theoretical, empirical, and review-based studies that address contemporary issues in financial accounting, management accounting, auditing, taxation, and corporate governance. RAR places particular emphasis on emerging areas such as digital accounting systems, sustainability and ESG reporting, forensic accounting, and the role of accounting in enhancing transparency and accountability in both public and private sectors. By fostering interdisciplinary research and maintaining a strict double-blind peer-review process, the journal aims to bridge the gap between academic scholarship and professional practice while contributing to the advancement of accounting knowledge and policy development.

This journal follows gold open acces. No fees/APC will be charged for articles, and no surcharges will apply for the length of an article, for illustrations and figures (including color figures), and for supplementary data unless noted otherwise.