Last week there was a great announcement from the AAA’s Financial Accounting Reporting Section – they were establishing a section journal!  Finally the largest AAA section accepts the fact that they are a section NOT the Association!  Indeed, it must mean they understand that The Accounting Review is NOT their section journal as I have heard many say over the years, sometimes seriously – sometimes jokingly!

Further they announced that the journal – the Journal of Financial Reporting – would be looking to publish some non traditional studies – including field studies!  Now who exactly will they appoint that can evaluate such studies, we will have to wait and see.  

While I still have to do some due diligence, I am afraid that I do not see much evidence of such expertise in the three co-editors  that were announced with the journal announcement !  While they are all great folks – people I have great respect for and worked with during my time at CAR running the senior scholar one round review (SOAR – RIP) – are they the ones that are going to look for innovative new studies including field studies when they have spent their careers maintaining the status quo in their own departments and doctoral programs!  Excuse me if I am a bit skeptical!

Nonetheless the proof will be in the journal – not in the eyes of this Canuck!  A Canuck who is glad to be home again and out of the land of exceptionalism!