Accounting Open

Accounting Open is a fully open access journal publishing theoretical and empirical research contributing to the description, understanding, and prediction of accounting phenomena. We publish all research that adheres to accepted ethical standards, is rigorous, and addresses an important question (even if narrow). We do not evaluate manuscripts based on their novelty or potential impact. As such, the journal strongly encourages the submission of replications and studies reporting negative/null results.

We encourage pre-registered studies and Registered Reports (i.e., peer-review on the basis of theory, methods, and planned data analysis before data has been collected). We welcome theoretical and empirical studies in all areas of accounting. Furthermore, we also publish systematic literature reviews (including meta-analyses), methods papers, simulations, commentaries (including critiques of other published papers), and papers introducing novel data, statistical packages, or other software useful for accounting researchers.

As an open access journal, all articles are immediately and permanently available for authors and readers to read, download, cite, and share. All articles in Accounting Open are expected to adhere to best practices for open and transparent research, with publicly available, de-identified data, code, and materials to the fullest extent possible.