Accounting & Finance enjoys an excellent reputation as an academic journal that publishes articles addressing significant research questions from a broad range of perspectives. The journal: * publishes significant contributions to the accounting, finance, business information systems and related disciplines; * develops, tests, or advances accounting, finance and information systems theory, research and practice; * publishes theoretical, empirical and experimental papers that significantly contribute to the disciplines of accounting and finance; * publishes articles using a wide range of research methods including statistical analysis, analytical work, case studies, qualitative research, field research and historical analysis; and * applies economic, organizational and other theories to accounting and finance phenomena and publishes occasional special issues on themes such as on research methods in management accounting. Accounting & Finance is essential reading for academics, graduate students and all those interested in research in accounting and finance. The journal is also widely read by practitioners in accounting, corporate finance, investments, and merchant and investment banking.