CONTEMPORARY ACCOUNTING RESEARCH

当代会计研究(CAR)，加拿大学术会计协会的首份研究期刊，出版前沿研究，有助于我们对会计在组织、市场或社会中的作用的集体理解。CAR总部位于加拿大，业务遍及全球，旨在反映全球会计研究领域的知识多样性。因此，CAR欢迎在会计的所有主题中，使用任何适当的方法，并基于任何学科或研究传统，对会计知识做出贡献的有趣和智力严谨的工作。

Contemporary Accounting Research (CAR), the premiere research journal of the Canadian Academic Accounting Association, publishes leading- edge research that contributes to our collective understanding of accounting's role within organizations, markets or society. Canadian based, and global in scope, CAR seeks to reflect the worldwide intellectual diversity in accounting research. Therefore, CAR welcomes interesting and intellectually rigorous work in all topics of accounting, using any appropriate method, and based in any discipline or research tradition that can contribute to accounting knowledge.