FOCUS AND SCOPE
Journal Research of Accounting (JARAC) aims as a medium of exchange of information and scientific works among the teaching staff, alumni, students, practitioners and observers of science in accounting and business.
Journal Research of Accounting (JARAC) is that it recognises that informational problems are pervasive in financial markets and business organisations, and that accounting plays an important role in resolving such problems.
Journal Research of Accounting (JARAC) welcomes both theoretical and empirical contributions. Nonetheless, theoretical papers should yield novel testable implications, and empirical papers should be theoretically well-motivated. The Editors view accounting and finance as being closely related to economics and, as a consequence, papers submitted will often have theoretical motivations that are grounded in economics. EJA, however, also seeks papers that complement economics-based theorising with theoretical developments originating in other social science disciplines or traditions.