I am delighted about the launch of this new journal and grateful for the opportunity to oversee the inaugural issue on behalf of the Financial Accounting and Reporting Section (FARS) of the American Accounting Association (AAA). The mission statement of the Journal of Financial Reporting follows:

JFR takes a broad view of the types of research that will advance the field. We hope this fresh perspective encourages risk-taking and motivates researchers to pursue new and innovative questions or revisit questions with new methods and approaches. JFR is committed to publishing these types of studies and has also established well-articulated review processes and journal policies that support this mission.

The inaugural issue provides examples of the research that JFR “especially encourages.”1 The examples are useful to clarify the concepts of innovation and less common approaches and to establish that JFR maintains top-tier journal standards for execution quality. I describe how...

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