The Accounting Research Journal (ARJ) is a leading international journal committed to publishing innovative, high-quality, and impactful research that advances knowledge and informs practice across the broad domain of accounting. As a peer-reviewed journal published by Emerald, ARJ serves as a critical platform for thought leadership at the intersection of accounting research, policy, and professional practice. ARJ welcomes rigorous and original contributions across a wide range of methodologies—including empirical, analytical, experimental, theoretical, and interdisciplinary approaches—that address emerging issues in accounting, finance, and related disciplines. Submissions should demonstrate clear scholarly contribution, methodological rigour, and practical or policy relevance. The journal strongly prioritises research with implications for global and regional accounting practices, regulatory frameworks, professional standards, and public interest outcomes. Authors should clearly articulate the relevance of their work to academic audiences, standard setters, regulators, practitioners, educators, and broader society.