Accounting and Business Research

Aims & Scope

Accounting and Business Research publishes papers containing a substantial and original contribution to knowledge.

Papers may cover any area of accounting, broadly defined and including corporate governance, auditing and taxation.

However the focus must be accounting, rather than (corporate) finance or general management.

Authors may take a theoretical or an empirical approach, using either quantitative or qualitative methods.

They may aim to contribute to developing and understanding the role of accounting in business.

Papers should be rigorous but also written in a way that makes them intelligible to a wide range of academics and, where appropriate, practitioners.

View Aims & Scope

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Metrics & Ranking

Impact Factor

Year	Value
2025	1.4
2024	2.00

SJR (SCImago Journal Rank)

Year	Value
2024	0.852

Quartile

Year	Value
2024	Q2

Journal Rank

Year	Value
2024	6193

Journal Citation Indicator

Year	Value
2024	320

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Abstracting & Indexing

Journal is indexed in leading academic databases, ensuring global visibility and accessibility of our peer-reviewed research.

• Scopus
• Google Scholar
• Web of Science

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Subjects & Keywords

Journal’s research areas, covering key disciplines and specialized sub-topics in Business, Management and Accounting and Economics, Econometrics and Finance, designed to support cutting-edge academic discovery.

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Most Cited Articles

The Most Cited Articles section features the journal's most impactful research, based on citation counts. These articles have been referenced frequently by other researchers, indicating their significant contribution to their respective fields.

• A Study of the Environmental Disclosure Practices of Australian Corporations

  Citation: 965

  Authors: Craig, Ben

• Corporate Social Reporting: A Rebuttal of Legitimacy Theory

  Citation: 882

  Authors: James, Lee D.

• International Financial Reporting Standards (IFRS): pros and cons for investors

  Citation: 848

  Authors: Ray

• The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory

  Citation: 762

  Authors: Noel, Craig

• Disclosure in the Corporate Annual Reports of Swedish Companies

  Citation: 431

  Authors: T. E.

• The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain

  Citation: 424

  Authors: R. S. Olusegun, Kamal, Araceli

• Corporate Governance and Disclosure Quality

  Citation: 420

  Authors: John J.

• The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations

  Citation: 377

  Authors: T. E.

• Intellectual capital disclosure and corporate governance structure in UK firms

  Citation: 368

  Authors: Jing, Richard, Roszaini

• Different approaches to corporate reporting regulation: How jurisdictions differ and why

  Citation: 335

  Authors: Christian

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