The peer-review process of Advances in Applied Accounting Research (AAAR) is supported by scholarly expertise in accounting and financial reporting, sustainability accounting, accounting education, behavioral accounting, management accounting, public-sector accounting, accounting information systems, auditing, taxation, and financial management within the journal's stated Aims & Scope.

Accounting-Centered Scope Principle: Reviewer expertise is matched to the manuscript's substantive accounting-related contribution, scholarly context, theoretical or conceptual foundations, research design, independence, and availability. The areas in this directory identify reviewer-related fields and do not establish a ranking of scholarly contributions or limit the journal's recognized Aims & Scope.

AAAR recognizes Research Papers and Literature Review Papers under its current manuscript framework. Manuscripts proceeding to external assessment normally undergo double-anonymous peer review by at least two independent reviewers. Inclusion in this public directory does not establish an assignment to any particular manuscript or guarantee a review invitation.

 

 

AAAR reviewer selection is driven by the manuscript's accounting-related scholarly contribution and the expertise needed to evaluate its theoretical or conceptual foundations, evidence, research design, analysis, interpretation, or literature-review methodology. Interdisciplinary manuscripts are assessed according to their substantive connection with accounting research.

Reviewers are selected on subject relevance, theoretical or conceptual expertise, methodological competence, independence, availability, and potential financial or non-financial conflicts of interest. Additional specialist reviewers may be invited beyond the public directory where needed. The academic editor documents assignments and remains responsible for editorial oversight.

 

Reviewers provide impartial, evidence-based, and confidential scientific assessments. Reviewer recommendations are advisory; the responsible academic editor or Editor-in-Chief retains authority for the scientific-editorial decision in accordance with AAAR policies.

Reviewers must not contact authors directly, seek to identify anonymized authors, delegate review work without authorization, misuse unpublished findings, request coercive citations, or disclose confidential materials. They must report relevant professional, personal, financial, institutional, supervisory, collaborative, or competitive conflicts of interest and decline an assignment where independence cannot be maintained.

Editors who also appear in the reviewer directory must not review, manage, or decide their own manuscripts or manuscripts for which they have a material conflict of interest. Conflicted submissions must be reassigned to a qualified, sufficiently independent academic editor.

Confidential manuscripts, extracts, unpublished data, author information, reports, and editorial correspondence must not be uploaded into publicly accessible generative-AI tools or other systems where confidentiality and appropriate data protection cannot be assured.

 

Reviewer reports should be objective, constructive, specific, sufficiently evidenced, and respectful. They should distinguish substantive scientific, theoretical, methodological, analytical, ethical, or interpretive concerns from minor presentation, language, or formatting issues.

Reviews of revised manuscripts should focus on whether previously identified material concerns have been addressed and whether any unresolved scientific or integrity issue remains. New substantial requirements should be requested only when academically necessary and justified.

 

Researchers with appropriate accounting-related subject or methodological expertise may register in the AAAR Online Journal System and express interest in reviewing. Registration does not automatically confer public directory membership or a review invitation; the responsible editors assess suitability, independence, availability, and the journal's needs.

The directory reflects entries supplied by the journal and does not certify the current availability of every listed person. Affiliations and roles should be administratively verified and updated as appropriate. Legitimate updates to this public directory do not retroactively change completed review records, editorial decisions, publication dates, DOI records, or other established scholarly records.

 

Questions about review invitations, deadlines, access to OJS, conflict-of-interest disclosures, or administrative support may be directed to the Managing Editor, Muslim Muslim, at advancesresearch@gmail.com. Matters requiring principal academic attention may be directed to the Editor-in-Chief, Suham Cahyono.