The Finance & Audit Research Archive (FARA) is a free, open-access journal that publishes high-quality research on accounting, auditing, and finance. The journal also publishes case studies, teaching materials, and other resources for accounting and finance researchers and practitioners.FARA Letters is a companion journal to FARA that publishes shorter, more timely research papers. Letters papers are typically 10-15 pages long and are peer-reviewed. Letters papers are designed to disseminate new research findings quickly and efficiently. Both FARA and FARA Letters are committed to publishing high-quality research that is relevant to the accounting and finance profession. The journals are also committed to making their research accessible to a wide audience.