Accounting and Finance Research

Accounting and Finance Research (AFR) (ISSN 1927-5986 E-ISSN 1927-5994) 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.

This journal accepts article submissions online or by e-mail (



Open Access Policy:

This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.

Copyright Policy:

Copyrights for articles are retained by the authors, with first publication rights granted to the journal. Authors have rights to reuse, republish, archive, and distribute their own articles after publication. The journal/publisher is not responsible for subsequent uses of the work.

This journal is licensed under a Creative Commons Attribution 4.0 License.



2022: Articles Received: 74; Accepted: 43; Rejected: 29; Published: 15; Retracted: 0

2021: Articles Received: 48; Accepted: 28; Rejected: 21; Published: 22; Retracted: 0

2020: Articles Received: 103; Accepted: 55; Rejected: 46; Published: 28; Retracted: 0

2019: Articles Received: 126; Accepted: 82; Rejected: 44; Published: 69; Retracted: 0

2018: Articles Received: 150; Accepted: 86; Rejected: 57; Published: 78; Retracted: 0

2017: Articles Received: 172; Accepted: 118; Rejected: 55; Published: 87; Retracted: 0

2016: Articles Received: 131; Accepted: 77; Rejected: 39; Published: 58; Retracted: 0

2015: Articles Received: 105; Accepted: 70; Rejected: 34; Published: 54; Retracted: 0

2014: Articles Received: 114; Accepted: 87; Rejected: 24; Published: 67; Retracted: 0

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



  • Vol. 12, No. 2 [In Progress]


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 four to ten 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) Article Processing Charge Is Paid

If the submission is accepted, the authors revise paper and pay the Article Processing Charge (400USD).

g) Publication Notice

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



Call for Papers: Special issue on the theme of "New Business Efficiencies for Economic Sustainability"


Special Issue Theme: New Business Efficiencies for Economic Sustainability

Publication Date:  May 25, 2023

In order to better serve our academic community and deal with more focused topics with high current interest, we decide to publish a special issue in May, 2023. In this special issue, we invite authors to submit review and original articles on the theme of New Business Efficiencies for Economic Sustainability.

We listed guest editors and reviewers for the special issue in below: 

Guest Editors

1. Associate Prof Dr Suhaily Hasnan, Deputy Dean (Research and Industry linkages), Faculty of Accountancy, University Teknologi MARA, 42300 Bandar Puncak Alam, Selangor, Malaysia. 

2. Dr Muhammad Nazmul Hoque, Senior Lecturer, Faculty of Accountancy, University Teknologi MARA, 42300 Bandar Puncak Alam, Selangor, Malaysia.  


1. Associate Prof. Dr Halil Paino , UiTM
2. Associate Prof. Dr Rina Fadhilah Ismail , UiTM
3. Associate Prof. Nadiah Abd Hamid , UiTM
4. Associate Prof. Khairul Ayuni Mohd Kharuddin, UiTM
5. Dr Intan Waheedah Othman , UiTM
6. Dr. Yusri Hazrol Yusoff , UiTM
7. Dr. Muthyaah Mohd Jamil , UiTM
8. Dr Nur Syuhada Jasni , UiTM
9. Dr Nurhazrina Mat Rahim , UiTM
10. Dr. Mohamad Shahril Isahak , UiTM
11. Dr Rizwana Md Yusof , UiTM
12. Dr. Seri Ayu Masuri Md Daud , UiTM
13. Dr. Siti Nurhazwani Kamarudin , UiTM

The editorial board welcomes high-quality research or review papers focusing on teaching, researching, training and applied work in the field of accounting, economics, finance and business.

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:

Deadline for submission: April 30, 2023

For any further information about special issue, please contact with me by email:

Thank you for your time reading this announcement and I am looking forward to receiving your submission.

Posted: 2023-03-01 More...

Call for Papers-Accounting and Finance Research


We are seeking submissions for forthcoming issues published in May and August 2023. 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.

Deadline for Submission (May Issue): May 1, 2023

Deadline for Submission (August Issue): August 1, 2023

Posted: 2021-11-29 More...
More Announcements...

Vol 12, No 1 (2023)

Accounting and Finance Research, Vol. 12, No. 1,  February 2023

Table of Contents


Rateb M. Alqatamin, Mohammad K. Shbeilat
Chenyang Li, Yifei Li, Jingyan Wu
Sarah Chen