domains / families / research / accounting-research

accounting-research

separate

Use when targeting 《会计研究》(Accounting Research) — the top accounting journal of the Accounting Society of China. Apply to financial accounting, auditing, management accounting, disclosure/governance, and tax papers, emphasizing archival capital-market identification, accurate institutional/standard-setting detail, and contribution to accounting theory and practice. Distinguishes accounting framings from generic corporate finance.

When to use

• financial accounting
• auditing
• management accounting
• disclosure and governance
• tax papers
• archival capital-market identification
• institutional and standard-setting detail
• accounting theory and practice

When not to use

• generic corporate finance
• pure financial mechanisms
• industrial or macro effects of tax
• management theory of corporate governance

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