Accounting and Finance Research

Accounting and Finance Research (AFR) is a double-blind peer-reviewed journal, published by Sciedu Press. The journal seeks to publish research articles that are original hypothetical and theoretical in its nature and that provides exploratory insights in the fields of accounting, corporate finance, investment, insurance, monetary banking, stock exchange, capital markets and relevant subjects. The journal is published in both online and printed versions. All publications are open access in full text and free to download.

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2014 Q3: Articles Received: 27; Accepted: 22; Rejected: 8; Published: 19; Retracted: 0

2014 Q2: Articles Received: 20; Accepted: 16; Rejected: 2; Published: 7; Retracted: 0

2014 Q1: Articles Received: 31; Accepted: 22; Rejected: 7; Published: 23; Retracted: 0

2013: Articles Received: 81; Accepted: 59; Rejected: 24; Published: 56; Retracted: 0

2013 Q4: Articles Received: 18; Accepted: 11; Rejected: 8; Published: 18; Retracted: 0

2013 Q3: Articles Received: 22; Accepted: 16; Rejected: 6; Published: 13; Retracted: 0

2013 Q2: Articles Received: 23; Accepted: 22; Rejected: 4; Published: 15; Retracted: 0

2013 Q1: Articles Received: 18; Accepted: 10; Rejected: 6; Published: 10; Retracted: 0




What is e-Version FirstTM

e-Version First is a feature offered through our journal platform. It allows PDF version of manuscripts that have been peer reviewed and accepted, to be hosted online prior to their inclusion in a final printed journal. Readers can freely access or cite the article. We aim to publish accepted manuscripts in e-Version First in two week's time after the final draft completed.


Paper Selection and Publishing Process

a) Submission Acknowledgement

When you submit a manuscript online, you will receive a submission acknowledgement letter sent by the online system automatically. For email submission, the editor or editorial assistant sends an e-mail confirmation to the submission’s author within one to three working days. If you fail to receive this confirmation, please check your bulk email box or contact the editorial assistant by email: .

b) Basic Review

The editor or editorial assistant determines whether the manuscript fits the journal’s focus and scope. Next a check for the similarity rate is done using CrossCheck, powered by iThenticate. Any manuscripts out of the journal’s scope or containing plagiarism, including self-plagiarism, are rejected.

c) Peer Review

We use a double-blind system for peer review; both reviewers’ and authors’ identities remain anonymous. The submitted manuscript will be reviewed by at least two experts: one editorial staff member as well as one to three external reviewers. The review process may take two to four weeks.

d) Decision Is Made

The decision to accept or reject an article is based on the suggestions of reviewers. If differences of opinion occur between reviewers, the editor-in-chief will weigh all comments and arrive at a balanced decision based on all comments, or a second round of peer review may be initiated.

e) Notification of the Result of Review

The result of review will be sent to the corresponding author and forwarded to other authors.

f) Publication Fee Is Paid

If the submission is accepted, the authors revise paper and pay the publication fee (300USD).

g) Print Journals Are Mailed

After publication, two hard copies of the journal will be sent to the corresponding author. If you want more copies, please order at

h) Publication Notice

The authors and readers will be notified and invited to visit our website for the newly published articles.



AFR Indexed in EconLit

Accounting and Finance Research (AFR) has been evaluated and accepted for listing in EconLit. An annotation of the journal will appear in the New Journals section of the Annotated Listing of New Books department of the December 2013 issue of the Journal of Economic Literature (JEL).  
Posted: 2013-11-13 More...

Call for Papers-AFR


We are seeking submissions for forthcoming issue published in November 2014. The paper should be written in professional English. The length of 3000-8000 words is preferred. All manuscripts should be prepared in MS-Word format, and submitted online: or sent to:

For any further information about the journal, please log on its website:

It is also appreciated if you could share this information with your colleagues and associates. Thank you.

Posted: 2013-03-20 More...
More Announcements...

Vol 3, No 4 (2014)

Accounting and Finance Research, Vol. 3, No. 4, 2014, e-Version FirstTM

Table of Contents


Business Policies and New Firm Birth Rates Internationally PDF
John R. Nofsinger, Blerina Reca p1
Analysis of Small Credit Union Trends and Opportunities for Accountants PDF
Megan M. Burke p15
Comparisons of Asset Pricing Models in the Egyptian Stock Market PDF
Mohamed Ahmed Shaker, Khairy Elgiziry p24
Influence of Auditor Office Size on Earnings Prediction PDF
Daniel T. Lawson, Robert J. Boldin p31
Investment Opportunities and Audit Report Lags: Initial Evidence PDF
Trung Pham, Mai Dao, Veena L. Brown p45
The Joint Effects of Monitoring and Incentive Alignment on Accounting Conservatism PDF
Kiran Parthasarathy p58
Exploring Management Accounting Practices in Emerging Telecommunication Market in Ghana PDF
Joseph Mbawuni, Anderson Ronald Anertey p71
Analysis on How to Deal with Grain Futures Options within China PDF
Wenyou Gao p86
Comparison of Bankruptcy Prediction Models: Evidence from India PDF
Varadraj Bapat, Abhay Nagale p91
Retail Investors and Gold Buying Behaviour – A Perpetual Study of Indian Retail Investors PDF
Swati S Godbole, Kirti A Arekar p99
Cosmetic Earnings Management before and after Corporate Governance Legislation in Canada PDF
Charles E. Jordan, Stanley J. Clark, Marilyn A. Waldron p105
Conditional Conservatism of Aggregate Accounting Earnings PDF
Dongkuk Lim, Kenneth Zheng p115

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This work is licensed under a Creative Commons Attribution 3.0 License.

Accounting and Finance Research
ISSN 1927-5986 (Print)   ISSN 1927-5994 (Online)

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