Editorial Policy

The Journal of International Accounting Research publishes articles that increase our understanding of the development and use of international accounting and reporting practices or attempt to improve extant practices.International accounting is broadly interpreted to include the reporting of international economic transactions; the study of differences among practices across countries; the study of interesting institutional and cultural factors that shape practices in a single country but have international implications; and the effect of international accounting practices on users.The Journal has a diverse readership and is interested in articles on auditing, financial accounting, managerial accounting, systems, tax, and other specialties within the field of accounting.The Journal is open to research using a wide variety of research methods, including empirical-archival, experimental, field studies, and theoretical.The importance of the findings and the rigor of the analysis are the factors that determine acceptability.The Journal may include sections for Notes (shorter articles), Commentaries, and Book Reviews.All manuscripts are sent to two reviewers, although one or more additional reviewers are consulted in some instances.Reviews are double-blind (i.e., to both