About the Journal of Financial Reporting
Journal of Financial Reporting publishes research on all aspects of financial reporting, regardless of method. In addition to publishing papers addressing traditional financial reporting topics with traditional methods, we seek to publish papers that
- Expand the boundaries of financial reporting research;
- Apply financial reporting theory to non-financial domains; and/or
- Extend the methodological tools used to address financial reporting questions.
We also seek to advance editorial practices that:
- Encourage investment in data gathering, analysis and reporting;
- Foster reliable and transparent reporting of methods and findings; and
- Allow authors a free hand in pursuing their scholarly goals, with minimal worry that innovations will be rejected on matters of taste.
Journal of Financial Reporting seeks to publish papers that are of interest to members of the Financial Accoutning and Reporting Section of the American Accounting Association. We serve our members through a variety of innovative strategies.
In our editorial processes:
- We define financial reporting as broadly as possible, and especially value research that expands its boundaries and application to other domains.
- We value all quantitative and qualitative methods, including (but not limited to) all forms of data gathering, historical analysis, mathematical modeling, and simulation.
- We acknowledge that excellence often comes from sacrificing one dimension of quality for another, so authors don't feel the need to cut corners on the aspects of their work that are most central to its contribution, or overclaim in the aspects they were wise to sacrifice.
- We allow for reasonable disagreement in matters of commentary, so that authors know that their investments in data gathering and analysis won't be undermined by matters of tast or opinion.
- We often pair requests for additional data gathering and/or anlaysis with promises that publication will not depend on findings, to encourage investments in substance and responsible research practices.
We also solicit proposals for manuscripts, through open-ended calls and deadline-driven conferences. Manuscript submissions based on accepted proposals are evaluated on how well authors lived up to their promises. We especially encourage proposals for commentaries, literature reviews, re-examinations of prior work, and 'thought pieces,' as well as empirical studies.