The mission of Research of Accounting and Information Systems Journal  (RAIS) is to publish high-quality academic research using rigorous, state-of-the-art, research methods conducted across a wide range of topics and methods. The mission is to expand knowledge in all areas of accounting, such as to inform the practice and regulation of accounting and highlight the importance of accounting as a tool for decision-making. The journal welcomes cross-disciplinary collaboration that furthers its mission.

The primary criterion for publication in Research of Accounting and Information Systems Journal  (RAIS) is the significance of the contribution an article makes to the literature. Topical areas of interest to the journal include accounting information systems, auditing and assurance services, financial accounting, management accounting, taxation, and all other areas of accounting, broadly defined. The journal is also open to all rigorous research methods

The efficiency and effectiveness of the editorial review process is critically dependent upon the actions of both the authors submitting papers and the reviewers. Authors accept the responsibility of preparing research papers at a level suitable for evaluation by independent reviewers. Such preparation, therefore, should include subjecting the manuscript to critique by colleagues and others and revising it accordingly prior to submission. The review process is not to be used as a means of obtaining feedback at early stages of developing the research.

Reviewers and editors are responsible for providing constructive and prompt evaluations of submitted research papers based on the significance of their contribution and on the rigor of analysis and presentation.