The International Accounting Standards Board (IASB) will hold a Research Forum in conjunction with Accounting Horizons and Paderborn University in Germany on 6–7 November 2025. The IASB Annual Research Forum series has been one of the most prominent platforms for dialogue relevant to accounting practice and standard setting. The invited audience will comprise about 50 academics and 50 non-academics. You are invited to submit academic research papers to help inform the standard-setting activities of the IASB.

All manuscripts should be prepared in accordance with Accounting Horizons’ policies and manuscript preparation guidelines. Please submit your manuscripts through the Accounting Horizon’s homepage (https://aaahq.org/Research/Journals/Accounting-Horizons) by 31 March 2025. When submitting your manuscript, use the “Article” article type and indicate in your cover letter that your submission is intended for the 2025 IASB/Accounting Horizons Research Forum.

The IASB will have access to all papers submitted to the research forum so that the papers may be used for IASB research and referenced in IASB publications. All research methods are encouraged, including analytical, archival, experimental, survey, field study, and qualitative methods. We welcome descriptive studies of new phenomena or emerging issues; first evidence after new regulations; or hypothesis testing
on a single but fundamental research question. Manuscripts should be written in clear, concise, and plain language that is comprehensible to a broad audience. You are encouraged to use figures to accompany a minimum number of necessary tables. A submission should be within 25 pages of text (double-spaced, 12-point font, and normal margins) and 40 pages in total.

The editorial team of Accounting Horizons will conduct a standard first-round review to identify papers that have the potential to meet the journal’s publication standards. The IASB will review selected papers to assess relevance to the themes of the forum. Papers selected for presentation at the forum will be the joint decisions of Accounting Horizons and the IASB. Decisions on paper selections will be made by 30 June 2025. After presentation at the forum, the papers will be further processed at Accounting Horizons using the standards for a normal review process. Papers that have passed the first round of review but not selected for forum presentation will also be further processed at Accounting Horizons. Any questions about online submission should be sent to Lisa Baudot (baudot@hec.fr), who is an editor of Accounting
Horizons.