JIAR is interested in contextual and interpretive studies of the capabilities of the countries that claim to utilize IFRSs and how they are using them.
Because of the negative impact that corruption and fraud have on transparent financial reporting and economic development, I believe that the study of corporate transparency is an increasingly important topic and JIAR is interested in receiving articles that confront these problems.
This issue of JIAR would not have been possible without the help of individuals and institutions, too many to enumerate for fear of leaving someone out.
The JIAR must publish articles that meet the highest academic standards in order to both advance international accounting research and achieve the acceptance of the journal by members of the International Accounting Section of the American Accounting Association.
The JIAR strives to become the journal of choice for authors seeking to publish their international accounting research.