Research in Accounting Regulation

Editor Notice regarding new submissions:  Beginning May 15, 2018 the Editor of Research in Accounting Regulation will undertake a review of manuscripts being serviced and inventory standing with an anticipated completion expected July 15, 2018.

New manuscripts submitted during the period May 15, 2018 to July 15, 2018 may be held in abeyance pending determination of the review’s outcome.

Corresponding authors who submit materials during this two month period are advised to inquire as to the status of manuscripts after July 15, 2018 if they have not been otherwise notified by the end of the review period.


Research in Accounting Regulation (RAR), is celebrating its 30th year of publication, specializing 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 panels, specialist reviewers and colleagues from the practice and regulatory community.

Style and Format

Consult prior issues as to style and format. RAR is published  twice a year and employs volunteer reviewers and does not charge a submission fee or a publication fee.  Manuscript reviews are most often begun with an editor’s desk review before being sent to reviewers.  Manuscript review times vary from a few weeks to several months depending upon the period of the review and production cycle.  The need to employ appendices for details of  models and similar empirical support and display tables, must be observed.   Manuscripts should be written in third person form. Within this website you will find a volume by volume searchable listing of all past articles in abstract form to assist in your literature search. WORD document manuscript files, with a separate title page, may be sent to the attention of the editor at:

Faculty and Staff Involvement

Gary Previts, PhD, CPA, Distinguished University Professor and E. Mandell de Windt Professor, has served as editor of the journal since its inception. Gregory A. Jonas, PhD, CMA, an Associate Professor at the Weatherhead School, is assistant editor.  Mrs. Ashley Lu, is manuscript coordinator.

Editorial Perspective

“RAR was initiated at a time when deregulation and the discipline of market forces were popularly viewed as the appropriate approaches to policy and social control of economic market activity and related accounting disclosures and measures,” noted Editor 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, as well as resulting measurement and disclosure matters.” He continued, “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.”