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RESEARCH IN ACCOUNTING REGULATION

 

CALL FOR PAPERS
2008 Edition - Volume 21
Annual Cycle Deadline: December 31, 2007

Research in Accounting Regulation seeks manuscripts which address accounting regulatory policy, broadly defined, including:

  1. self regulatory activities
  2. case law and litigation
  3. government regulation
  4. the economics of regulation of markets, and disclosure, including modeling
  5. matters involving the structure of education, licensing, and accreditation

The editors encourage submission of original empirical, behavioral or applied research manuscripts that consider strategic and policy implications for regulation, regulatory model and markets. Material must be presented using format and language, which facilitate communication to those who address policy issues. Methodological elaboration and technique should be supplied in appendices. Manuscripts are blind refereed by members of our manuscript review panel with consultation of the editors. We do not charge for submissions in the spirit of academic openness.

Case Western Reserve University and the other academic institutions associated with our editors, are supportive of this enterprise and their administrative support makes this charge free process available. It is an important aspect of the scholarly work we encourage. The deadline for submissions to Volume 18 [2005] has passed.

Research in Accounting Regulation is indexed in the Social Science Research Network (SSRN). Beginning with Volume 17, abstracts of accepted papers will be included in the SSRN database at www.ssrn.com . Additionally, Elsevier is currently undertaking a digitization of past issues of RAR and access to those materials should be available shortly. Please view this site for future announcements.

 

Review Process and Criteria

A typical manuscript review employs a "blind" process directed by one or more members of the editorial team. This process seeks to preserve the anonymity of the referee and author groups involved thereby supporting candid evaluations and responses. Referees are selected from the editorial board or invited from the community to include practitioners with specialized knowledge as well as academics with established interest in subject areas. Members of governmental and professional regulatory entities also participate frequently in the review process.
RAR volumes consist of several categories: These include capsule commentaries and research reports in addition to main papers, perspective pieces [for example, policy speeches, amicus briefs, historical commentary] and book reviews.

Very briefly our criteria include: Is it NEW? [how does it initiate or contribute to the body of knowledge about the subject area]; Is it TIMELY? [studies which relate to pre l990 data bases--unless extremely significant from an historical view are less likely to be TIMELY]; Is it TRUE? [presented with a plausible and effective statement of facts about policy and events?]; Is it INTERESTING? [not a statement confounded by academic methodology and jargon ] and Is it RELEVANT? [does it apply to issues of importance to free market policy, disclosure and self regulation or government regulation of accountancy...broadly defined]?

Review outcomes are viewed as recommendations to the editor, and are usually the following:
Outright rejection means the paper has failed on most all points; acceptance means it meets these points with strength in almost all areas; revise and resubmit suggests that it has the potential to reach these points but requries effort on the part of the authors and probably at least a second round of review. Specific commentary to assist revisions is also provided by the reviewers as a part of the process.

 

Review Cycle

Important Information about our Review Process
Research in Accounting Regulation, first published in 1987, appears in an annual volume hardcover format. Manuscripts are reviewed in accordance with a batching cycle, which usually commences upon production of the previous year's volume. Submissions after the deadline will only be considered for the following year’s publication and may result in a delayed review cycle. Therefore we suggest that you contact the editor if you have any questions about the length, nature and timeliness of communications with respect to your submission.

To Place orders or for general information, please visit Elsevier's Research in Accounting Regulation webpage.