Accounting and Finance Research Letters (AFRL) is positioned to publish timely, concise contributions that strengthen understanding of accounting and finance within the broader economics and business landscape. Suitable topics include (but are not limited to) financial reporting and disclosure, auditing and assurance, corporate finance, banking and capital markets, governance and risk, sustainability reporting, and data-driven approaches to accounting and financial decision-making. The journal is particularly relevant for research that delivers clear theoretical implications, credible empirical evidence, or methodologically informative results with practical significance for scholars and practitioners.






