As a professional academic journal, Accounting and Business Research always insists on publishing papers that make substantial and original contributions to the knowledge of the accounting field. The scope of this journal is extensive, covering multiple subfields of accounting, including but not limited to corporate governance, auditing, and taxation. Although it also focuses on other areas related to accounting, such as corporate finance and comprehensive management, its core focus has always been on accounting itself.

The journal encourages authors to adopt a variety of research methods, whether theoretical analysis or empirical research, quantitative data analysis or qualitative case studies, as long as they can provide valuable insights and discoveries for academic research and practical applications in the field of accounting. The expected paper should help readers better understand the role and function of accounting in the business world, as well as how to effectively apply accounting knowledge to solve practical problems.