Japanese Accounting Review (TJAR) is an academic journal dedicated to the field of accounting, sponsored by the Institute of Economics and Management at Kobe University in Japan. This journal has been published since 2010 in a quarterly format, mainly publishing original research papers in the field of accounting, aiming to promote the development of the accounting discipline and international academic exchanges. The ISSN of TJAR is 2185-4785 (print version) and 2185-4793 (online version), and it has been included in the Emerging Sources Citation Index (ESCI) database, indicating that it is considered a high-quality peer-reviewed journal.