Editorial Policy
本文是《会计评论》的编辑政策声明，说明该期刊发表高质量会计研究、欢迎跨学科合作，并强调作者投稿前应充分准备稿件。
The mission of The Accounting Review is to publish high-quality academic research using rigorous, state-of-the-art, research methods conducted across a wide range of topics and methods.The mission is to expand knowledge in all areas of accounting, such as to inform the practice and regulation of accounting and highlight the importance of accounting as a tool for decision-making.The journal welcomes cross-disciplinary collaboration that furthers its mission.The primary criterion for publication in The Accounting Review (TAR) is the significance of the contribution an article makes to the literature.Topical areas of interest to the journal include accounting information systems, auditing and assurance services, financial accounting, management accounting, taxation, and all other areas of accounting, broadly defined.The journal is also open to all rigorous research methods.The efficiency and effectiveness of the editorial review process is critically dependent upon the actions of both the authors submitting papers and the reviewers.Authors accept the responsibility of preparing research papers at a level suitable for evaluation by independent reviewers.Such preparation, therefore, should include subjecting the manuscript to critique by colleagues and others and revising it accordingly prior to submission.The review process is not to be used as a means of obtaining feedback at early stages of developing the research.