Accounting Horizons is one of three association-wide journals published by the American Accounting Association (AAA). This journal seeks to bridge academic and professional audiences with articles that focus on accounting, broadly defined, and that provide insights pertinent to the accounting profession. The contents of Accounting Horizons, therefore, should interest researchers, educators, practitioners, regulators, and students of accounting. Accordingly, papers submitted for publication must address subjects that appeal to these readers and must be written in a style that communicates effectively across these diverse groups. Authors should explain clearly their technical terms, methodologies, and tabular presentations. An appendix should be used for extensive methodological discussions. Because of the broad focus of this journal, the scope of acceptable manuscripts is also broad. Papers may deal with any aspect of accounting, including—but not limited to—the following topics:

  • Accounting ethics

  • Assurance services

  • Financial reporting

  • Impact of accounting on organizations and individual behavior

  • Information systems

  • Managerial accounting

  • Regulation of the profession and related legal developments

  • Risk management

  • Taxation

The editor(s) particularly welcome submissions of manuscripts that address innovative topics and concerns. One of the main objectives of Accounting Horizons is to establish a dialogue—a bridge of ideas—between accounting academics and the business community. From time to time, the editor(s) will commission think pieces, memorials, historical and other reviews, editorials, and original research relevant to current issues and the future of the accounting profession. Ideas for such articles may come from the associate editors, the Executive Committee of the AAA, or other sources. In addition, reviews of contemporary professional literature, commentaries on practice, and reports of current events will appear when developments warrant.

All submitted articles processed for publication will be peer reviewed. Articles that address an especially timely subject will be evaluated and refereed on an expedited basis to facilitate prompt publication if accepted.


The following guidelines should be followed for submitting manuscripts:

  1. New manuscripts are submitted using the Manuscript Submission and Peer Review System, at Revisions with a manuscript number less than HORIZONS-2019-500 are resubmitted at Both sites contain detailed instructions regarding the preparation of files for submission. To ensure anonymious review, the title page is submitted as a separate file from the manuscript text

  2. Manuscripts under consideration by another journal or other publisher should not be submitted. The submitting author will be asked to verify this during the web-based submission process.

  3. For manuscripts that report on field surveys or experiments: Please ensure that reporting descriptive statistics, models, and tests of hypotheses is complete. For experimental papers, this would generally include; (1) reporting standard deviation and cell sizes in any tables of means; (2) including degrees of freedom along with any reported test statistics that have degrees of freedom, whether in the tables, footnotes, or text; and (3) ensuring ANOVA, MANOVA, ANCOVA, etc. tables are complete, including all estimated terms, including the error term, along with the associated degrees of freedom. Note that if test statistics and associated degrees of freedom are reported in the tables, then authors need not repeat this material in the text. For example, authors could provide only the p-values for effects (tests) of interest in the text, if desired. If the additional documentation (e.g., questionnaire, case, interview schedule) is sent as a separate file, then all information that might identify the author(s) must be deleted from the instrument.

  4. Manuscripts that report experiments utilizing human subjects must verify approval by the institution where the experiment took place. Notation of approval should be made within the manuscript. In addition, the submitting author will be asked to verify approval during the web-based submission process.

  5. Authors are responsible for recognizing and disclosing any conflict of interest that could be perceived to bias their work. Conflict of interest disclosures include, but are not limited to, grants or research funding, employment, affiliations, honoraria, stock options/ownership, royalties, consultancies, inventions, and patents. Authors will be asked to provide any potential conflicts of interest during manuscript submission.

  6. The nonrefundable submission fee of $75.00 for members or $100.00 for nonmembers of the AAA is payable by credit card (VISA, MasterCard, or American Express only). The payment form is available online at: If you are unable to pay by credit card or have any questions, please contact the AAA Member Services Team at (941) 921-7747 or

  7. Revisions should be submitted within 12 months from the request, otherwise they will be considered new submissions.


The review process consists of the following:

  1. The editor reviews the submitted manuscript for proper format and consistency with the mission of the journal. The author(s) is notified if the manuscript is deemed inappropriate for further consideration.

  2. Manuscripts that pass the initial review are sent to an associate editor and a minimum of two reviewers for formal review.

  3. The editor evaluates comments and recommendations of the reviewers and the associate editor and informs the author(s) of the decision regarding the publication of the manuscript (reject, accept, or revise/resubmit). The editor’s decision and comments, without identifying information, are forwarded to the associate editor and reviewers.

  4. Requested revisions are returned to the same reviewers. In addition to the revised manuscript, the author(s) should submit responses to the reviewer comments that restate the comments and identify how and where the comment is addressed in the revision.

  5. The process will continue as described above until a final publication decision is made.

  6. Consistent with our Publications Ethics policy on plagiarism (for the full version, please see:, all articles are automatically processed through CrossCheck prior to publication to identify text taken from published and unpublished works, print or digital, that is not properly cited or quoted.

The review, as outlined above, is an overview of the actual process. The editor may, in some circumstances, vary this process at his or her discretion. Through its constructive and responsive editorial procedures, the journal aims to render research efforts relevant and rewarding for all concerned.


Comments on articles previously published in Accounting Horizons will be considered for publication, subject to review by the Editorial Group, the author of the article being critiqued, and other reviewer(s) deemed necessary by the editor(s). If a comment is accepted for publication, the original author will be invited to reply. All other editorial requirements, as enumerated above, also apply to proposed comments.

Additionally, mathematical notation should be employed only where its rigor and precision are necessary, and in such circumstances authors should explain the principal operations performed in narrative format. Equations should be numbered in parentheses flush with the right-hand margin. Notation should be avoided in footnotes. Use standard mathematical notation and symbols. Do not use wingdings, geometric shapes, or images.