Welcome to the 30th volume of the Accounting Research Journal, signifying 30 years of scholarly publishing.

Issue 2 comprises a general issue. We continue with the “pitch paper” series. As outlined in the last editorial, the Journal offered emerging scholars the opportunity to publish their pitching research letter (PRL) in a scholarly refereed journal with the Call for Papers for Pitching Research. Emerging researchers were invited to complete a research “pitch” and write a brief discussion of their pitch according to a prescribed “letter” format. This unique opportunity is designed to provide a range of developmental objectives:

• serve as an important exercise for emerging researchers, allowing them to explain their research plans clearly and succinctly; • allow them to publicly “stake a claim” over a specific research question; and • offer emerging researchers a meaningful publication experience.