Research in Accounting Regulation | Weatherhead School at Case Western Reserve University

Research in Accounting Regulation

Notice:  The Publisher of Research in Accounting Regulation will discontinue issuance of Research in Accounting Regulation effective January 1, 2019. No further manuscript inventory remains active as of September 15, 2018.

Back issue content and articles or complete copies may be available for purchase from Elsevier. See the Elsevier website for Research in Accounting Regulation at:

This Research in Accounting Regulation website, hosted by the Weatherhead School of Management, will continue to host a searchable index of abstracts for Volumes 1 through 30 at:

Full text copies of previous Volumes 16 to 30 may be located at Elsevier site above. Also, PDF availability is determined by your local library arrangements with Elsevier or arrangements with a publication consolidator such as EBSCO or PROQUEST.

Volumes 1 through 15 may be available through libraries, book sellers and for purchase through outlets such as ABEBOOKS


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.”