Editorial

Accounting Research Journal

ISSN: 1030-9616

Article publication date: 12 July 2013

564

Citation

Chapple, E. (2013), "Editorial", Accounting Research Journal, Vol. 26 No. 1. https://doi.org/10.1108/arj.2013.40326aaa.001

Publisher

:

Emerald Group Publishing Limited

Copyright © 2013, Emerald Group Publishing Limited


Editorial

Article Type: Editorial From: Accounting Research Journal, Volume 26, Issue 1

Welcome to Volume 26 of the Accounting Research Journal. This volume heralds the stewardship of two new Co-editors, Professor Ellie Chapple and Associate Professor Stuart Tooley, both at the QUT Business School. We wish to thank the outgoing Editors Professor Gerry Gallery and Professor Natalie Gallery for their three year service to the journal and for their contribution in continuing to foster the journal as a quality outlet for publishing research in accounting, finance and related business disciplines.

Our first task as new editors was to give some consideration to the role and position of the journal. To this end, we revised the journal’s mission statement to place emphasis on providing an outlet for emerging areas of research and to encourage a range of research methodologies. In particular, we revised the journal’s mission statement to include the following statement:

[…] the Journal provides a valuable international forum for communication between the profession and academics on emerging areas in contemporary accounting research and practice in all areas of accounting, finance, and cognate disciplines. The Journal embraces a range of methodological approaches in identifying and solving significant emergent problems and accounting issues.

Accordingly, we identified the following areas as potentially emerging areas of research:

  • reporting for the future – climate change, sustainability;

  • accounting education – needs and trends;

  • taxation policy and outcomes;

  • forensic accounting;

  • fraud – identification and detection;

  • corporate and behavioural governance;

  • reporting on the internet;

  • alternative reporting formats;

  • integrated reporting;

  • accounting and e-business; and

  • non-financial performance measurement and reporting.

Of course research papers in the established areas including financial accounting, management accounting, auditing, information systems, capital markets, corporate finance, and commercial law continue to be welcomed.

One of the more pleasant tasks as new editors in encouraging scholarship is to participate in awards processes. Earlier this year we asked our editorial board to consider the articles published in Volume 25 and we are pleased to announce that the following papers received the Emerald Literati Network Awards for Excellence 2013.

Outstanding paper

Issue 1 – Andrew Trumble and Sean Pinder, “Evidence of managerial opportunism in Australia”.

Highly commended

Issue 2 – Rakesh Gupta and Thadavillil Jithendranathan, “Fund flows and past performance in Australian managed funds”.

Further, the journal has a long standing association with the Financial Markets and Corporate Governance Conference, and we continued that association by sponsoring a prize for the best paper by an emerging scholar. At the 4th Conference held 4-5 April 2013 in Wellington, we are pleased to announce that the prize was awards to Dr Mark Humphery-Jenner for his paper “Cross holding and Collusion” co-authored with Suman Banerjee.

Ellie ChappleJoint Editor

Related articles