Asian Journal of Accounting Research

Aims & Scope

The Asian Journal of Accounting Research (AJAR) provides a forum for international researchers to publish original articles of high-quality research findings which contribute to academic literature and practice.

AJAR welcomes a wide range of methodologies in all aspects of accounting and finance in developing countries, with a majority in Asia.

Metrics & Ranking

Abstracting & Indexing

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

• Scopus
• Google Scholar
• Directory of Open Access Journals (DOAJ)

Subjects & Keywords

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

Licensing & Copyright

This journal operates under an Open Access model. Articles are freely accessible to the public immediately upon publication. The content is licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0), allowing users to share and adapt the work with proper attribution.

Copyright remains with the author(s), and no permission is required for non-commercial use, provided the original source is cited.

Policy Links

This section provides access to essential policy documents, guidelines, and resources related to the journal’s publication and submission processes.

• Aims scope
• Homepage
• Oa statement
• Author instructions
• License terms
• Review url
• Board url
• Copyright url
• Plagiarism url
• Preservation url
• Apc url

Plagiarism Policy

This journal follows a plagiarism policy. All submitted manuscripts are screened using reliable plagiarism detection software to ensure originality and academic integrity. Authors are responsible for proper citation and acknowledgment of all sources, and any form of plagiarism, including self-plagiarism, will not be tolerated.

For more details, please refer to our official: Plagiarism Policy.

APC Details

The journal’s Article Processing Charge (APC) policies support open access publishing in Business, Management and Accounting, ensuring accessibility and quality in research dissemination.

This journal does not charge a mandatory Article Processing Charge (APC). However, optional open access publication may incur fees based on the publisher’s policies.

Explore journals without APCs for alternative publishing options.

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.

• Stock return and financial performance as moderation variable in influence of good corporate governance towards corporate value

  Citation: 56

  Authors: Siti Ragil, Sri Mangesti

• The Effect of Good Corporate Governance on Tax Avoidance: An Empirical Study on Manufacturing Companies Listed in IDX period 2010-2013

  Citation: 42

  Authors: Vivi Adeyani, Winnie

• The effect of company characteristics and auditor characteristics to audit report lag

  Citation: 39

  Authors: Muhammad Rifqi, Agus Widodo, Habiburrochman

• Do diligent independent directors restrain earnings management practices? Indian lessons for the global world

  Citation: 23

  Authors: Nimisha, Sandeep

• The effects of audit client tenure, audit lag, opinion shopping, liquidity ratio, and leverage to the going concern audit opinion

  Citation: 20

  Authors: Rahmat Akbar, Hendarjatno

• The sustainability awareness of banking institutions in Indonesia, its implication on profitability by the mediating role of operational efficiency

  Citation: 14

  Authors: Idrianita, Lindawati, Hasan, Ancella Anitawati, Desi

• The impact of Covid-19 on the capital structure in emerging economies: evidence from India

  Citation: 13

  Authors: Nisha, Aditya, Aparna

• Tax avoidance and tax evasion: current insights and future research directions from an emerging economy

  Citation: 13

  Authors: Md Shamim, Md. Sobhan, Chui Ching, Chorng Yuan

• Board characteristics and integrated reporting in an emerging market: evidence from India

  Citation: 12

  Authors: Manimore, Leo Themjung, Kailash Chandra

• How does budget participation affect managerial performance in the higher education sector? A mediated-moderated model

  Citation: 12

  Authors: Mushtaq Yousif, Ridzwana, Sajead Mowafaq, Khaled Ahmed, Maytham Hameed, Ali Hussein