Research in Accounting Regulation


Research in Accounting Regulation (RAR), which recently celebrated its 25th year of publication, specializes in publishing investigations of accounting regulatory policy broadly defined, including self-regulatory activities, case law and litigation, government regulation and the economics of regulation, and educational licensing and accreditation activities are included. Published by Elsevier, the journal serves as a bridge of communication between academia, the accounting practice community and those involved in policy and standard setting. It seeks to convey 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 reviewed by the journal's editors with the assistance of members of the manuscript review panel, specialist reviewers and colleagues from the practice and regulatory community.

Faculty Involvement

Gary Previts, PhD, CPA, Distinguished University Professor and E. Mandell de Windt Professor in Leadership and Enterprise Development, has served as editor of the journal since its inception. Stephen R. Moerhle, PhD, CPA (University of Missouri –St Louis), is the manuscript editor. Gregory A. Jonas, PhD, CMA, a member of the Weatherhead faculty, edits special manuscripts. Additionally, other Weatherhead faculty play key roles. Julia Grant, PhD, professor emerita, is responsible for developing capsule commentaries and brief writings on international regulatory themes. Accountancy Professor Larry Parker, PhD, CGMA, CPA, is book review editor. Ashley Lu, MAcc, serves as manuscript coordinator.

“RAR was launched at a time when deregulation and the discipline of market forces were popularly viewed as the appropriate approach to policy and social control of economic market activity and related accounting measures,” says Previts. “In the 21st century, rising concern over sufficiency of market discipline and the implications for information it provides has heightened the awareness of and attention to regulatory legislation, agencies, resultant 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.”