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The Asian Journal of Accounting Research (AJAR) is a double-anonymous peer-reviewed journal on accounting and finance in developing countries. Published three times a year in association with the Universitas Airlangga, Indonesia.

ISSN: 2459-9700
eISSN: 2443-4175

This journal is open access

Journal Owners

Aims and scope

The Asian Journal of Accounting Research (AJAR) provides a forum for international researchers to publish original articles of high-quality research findings which contribute to academic literature and practice. AJAR welcomes a wide range of methodologies in all aspects of accounting and finance in developing countries, with a majority in Asia.

The scope of AJAR includes, yet not limited to:

  • Accounting information system
  • Asset pricing
  • Auditing and financial accounting
  • Behavioral accounting and finance
  • Corporate finance and governance
  • Digital accounting and finance
  • Financial markets and institutions
  • International accounting and finance
  • Islamic accounting and finance
  • Management accounting
  • Market microstructure
  • Public sector accounting
  • Taxation

The journal is administered by the Department of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Indonesia. This journal is associated with the Airlangga Accounting International Conference (AAIC).

Open access

All articles published in Asian Journal of Accounting Research are published Open Access under a CC BY 4.0 license.

Asian Journal of Accounting Research (AJAR) is published by Emerald Publishing on behalf of the Universitas Airlangga. AJAR  is owned by the Universitas Airlangga. AJAR is published under a platinum OA arrangement, in that all charges for publishing an OA article in the journal are funded by the Universitas Airlangga. There is no charge to the author.

Transparency statement for Asian Journal of Accounting Research

  1. Journal Ownership: Asian Journal of Accounting Research is published by Emerald Publishing on behalf of the Universitas Airlangga Indonesia. 

  2. Governing Body: The editorial team is appointed and managed by the Universitas Airlangga Indonesia. The journal is governed by the editorial team in collaboration with Emerald Publishing. 

  3. Peer Review Process: The journal operates a double-anonymous peer review model. All articles undergo an initial assessment by the journal editor. If they are considered suitable for consideration, articles will then be a reviewed by a minimum of two external reviewers to assess suitability for publication. Final responsibility for editorial decisions rests with the Editor-in-Chief of the journal.  

  4. Editorial team/contact information: Contact details for the editorial team can be found on the journal homepage. Queries may also be directed to the Emerald team as follows: Judy Yeh – [email protected]  

  5. Copyright: All articles in the journal are published Open Access under a Creative Commons Attribution license (CC BY-4.0). This allows authors to retain copyright of their work whilst others can share, use and build upon this work created as long as appropriate attribution is given.  

  6. Author Fees: The journal is published under a Platinum Open Access arrangement, in that all costs associated with publishing an Open Access article in the journal are funded by the Universitas Airlangga Indonesia. There are currently no Article Processing Charges to the author(s). 

  7. Allegations of Misconduct: All journals published by Emerald are members of and subscribe to the principles of the Committee on Publication Ethics. In the event of any allegation of research or publication misconduct the publisher and editor will adhere to COPE guidelines in dealing with such allegations.  

  8. Conflicts of interest: Authors are asked to declare any financial or ethical conflicts of interest upon submitting their work to the journal. Difficult cases will be referred to the Committee on Publishing Ethics (COPE) for advice. 

  9. Frequency: The journal publishes four issues per annum (from 2023). 

  10. Access: All journal articles are published Open Access on EmeraldInsight.com - http://www.emeraldinsight.com/loi/ajar under a CCBY 4.0 licence (please see section 5). 

  1. Revenue sources: The journal is published under a platinum Open Access arrangement, in that all costs associated with publishing an Open Access article in the journal are funded by the Universitas Airlangga Indonesia. 

  1. Advertising: The journal does not accept direct advertising  

  1. Archiving: Emerald provides perpetual access for all e-journal content by working with digital preservation schemes Portico, LOCKSS and CLOCKSS.  

  1. Direct marketing: On occasion the journal will use direct marketing activities (primarily email campaigns) to raise awareness of the journal and to invite authors to submit articles. Marketing activities are conducted by the Universitas Airlangga Indonesia unless otherwise agreed with Emerald.

This statement was updated by Judy Yeh (Emerald Publishing) on 16th Feb 2020.