The ABO Reporter

Research on Professional Responsibility
and Ethics in Accounting


Research on Professional Responsibility and Ethics in Accounting (formerly Research on Accounting Ethics) seeks to publish high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. The professional responsibilities of accountants are broad-based; they must serve clients and user groups whose needs, incentives, and goals may be in conflict. Further, accountants must interpret and apply codes of conduct, accounting and auditing principles, and securities regulations. Compliance with these professional guidelines is judgment-based, and characteristics of the individual, the culture, and situations affect how these guidelines are interpreted and applied, as well as when they might be violated. Interactions between accountants, regulators, standard setters, and industries also have ethical components. Research into the nature of these interactions, resulting dilemmas, and how and why accountants resolve them, is the focus of this journal.

Theoretical papers, empirical studies, case studies, and teaching cases are particularly appropriate methodologies to address the focus of the journal.

Review time
We work very hard to provide a decision within 8-10 weeks.

Submission Information
Submission Fee is $40. The fee is waived for authors who have completed a review for the journal within the past year. Manuscripts should include a cover page that indicates full information for the corresponding author (name, affiliation, address, telephone number, fax number and e-mail address) and a separate lead page with an abstract of approximately 150 – 200 words. The author's name and address should not appear on the abstract. The editor will provide detailed manuscript guidelines upon request. In order to assure an anonymous review, authors should not identify themselves directly or indirectly.

Submit manuscripts:
Electronic submissions are preferred. The email should include two separate Word attachments. The first attachment should contain a document file with the cover page. The second attachment should contain the abstract and the body of the paper. The email should be directed to Cynthia Jeffrey, The submission fee should be payable to Iowa State University Foundation and should be mailed to Cynthia Jeffrey, 2330 Gerdin Business Building, Accounting Department, College of Business, Iowa State University, Ames, IA 50011-1350. If electronic submission is not feasible, authors should submit 3 copies of their paper to Cynthia Jeffrey at the above address.

Submit cases:
Authors should send three copies of Cases and proposed Teaching Notes directly to Steven M. Mintz, Department of Economics, Claremont McKenna College, Claremont CA 91711-6400.

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