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Journal of Accounting

Journal of Accounting

Chief Editor M. Dong

M. Bonacchi
Libera Università di Bolzano, Bozen-Bolzano, Italy
Y. Cao
The Chinese University of Hong Kong, Shatin, N.T., Hong Kong
H.S. Chang
Singapore Management University, Singapore
Z. Chen
Hong Kong University of Science and Technology, Hong Kong, China
L. Doukakis
Université de Lausanne, Lausanne, Switzerland
J. Ernstberger
Technische Universität München, Munich, Germany
N. Fargher
Macquarie University, Sydney, New South Wales, Australia
A. Filip
ESSEC Business School, Cergy, France
M. Gruening
Technische Universität Ilmenau, Ilmenau, Germany
Y. Guan
City University of Hong Kong, Kowloon, Hong Kong
D.C. Hay
University of Auckland, Auckland, New Zealand
D. Hevas
Athens University of Economics & Business, Athens, Greece
A. Hsu
National Taiwan University, Taipei City, Taiwan
H. Isidro
Lisbon University Institute, Lisbon, Portugal
T. Jeanjean
ESSEC Business School, Cergy, France
K. Koga
Hitotsubashi University, Tokyo, Japan
W.-C. Koh
SIM University, Singapore
N. Lambertides
Cyprus University of Technology, Limassol, Cyprus
D. Li
Tsinghua University, Beijing, China
H. Lu
University of Toronto, Toronto, Ontario, Canada
F. Missonier
Université de Genève, Geneva, Switzerland
M. Nurunnabi
Prince Sultan University, Riyadh, Saudi Arabia
A. Prencipe
Università Bocconi, Milano, Italy
G. Richardson
University of Adelaide, Adelaide, South Australia, Australia
D. Rizzotti
Università degli Studi di Catania, Catania, Italy
H.J. Schadewitz
University of Turku, Turun yliopisto, Finland
H.-T. Tan
Nanyang Technological University, Singapore, Singapore
J. Werner
Frankfurt School of Finance & Management, Frankfurt, Germany
H. Zhang
Nanyang Technological University, Singapore, Singapore
The purpose of the Journal of Accounting is to promote the academic and professional understanding of the theory and practice of accounting in various countries and internationally. The journal recognizes that regional and international accounting is affected by various conditions, such as the governments and economies of each individual country, and the formations of allied states.
The journal attempts to help in understanding the current and potential accounting capacity to assist in recording and interpreting regional and international economic changes. These changes may be within a commercial or non-profit organization. The journal deliberately encourages a broad understanding of the origin and development of accounting, with a focus on its functions in an increasingly interdependent global economy, and welcomes manuscripts that help explain current regional and international accounting practices with relevant theoretical rationale and reveal criticism of current practices.