Research in Accounting Regulation
Research in Accounting Regulation (RAR) specializes in publishing investigations of accounting regulatory policy broadly defined, including self-regulatory activities, case law and litigation, government regulation, the economics of regulation, and educational licensing and accreditation activities are included. Since 1987, the journal has served as a bridge of communication between academia and the accounting practice community. It succeeds by conveying research materials in a form which facilitates understanding and application within the practice and regulation communities. RAR's content includes original empirical, behavioral, and applied research. Manuscripts are blind refereed by members of the journal’s manuscript review panel, with consultation from its editors.
For more than twenty years, Gary Previts, PhD, E. Mandell de Windt Professor in Leadership and Enterprise Development, has served as editor of the journal. Additionally, several Weatherhead faculty and alumni play key roles as RAR staff editors and reviewers. Julia Grant, PhD, professor emerita, is responsible for developing Capsule Commentaries and brief writings on international regulatory themes. Accountancy faculty member Larry Parker, PhD, is the current book review editor. He also served as project editor, directing a special volume of the publication on international accounting regulation. Alumna Nandini Chandar, PhD, edits the Teaching Notes.
“RAR was released at a time when market forces were viewed as necessary and sufficient for the regulation of economic activity and related accounting measures,” says Previts. “In recent years, the rising concern over the manner and completeness of information provided to the market has heightened the controversy over measurement and disclosure matters.” He continues, “Attention has also increased on themes of government and self-regulation, making research into the processes and subjects of such regulation both timely and important.”