The Finance & Audit Research Archive Letters (FARAL) 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.