In view of its internationalisation agenda, researchers from the Accounting Research Institute (ARI) have recently initiated collaborations with several universities in Japan. ARI researchers have participated in the International Accounting Conference organized by the Asian Accounting Academic Association (AAAA) held at Kyoto, Japan. In conjunction with the conference, ARI research fellows and associate fellows - Associate Professor Dr Zuraidah Mohd Sanusi, Associate Professor Dr Lai Ming Ling, Associate Professor Dr Amrizah Kamaluddin and Ms Yusarina met up and discussed possible research and publication collaborations with several professors from Tokyo University, Kyoto University and Rikkyo University. As a start, several letters of intents have been signed between ARI and these universities. Once a specific collaborative program is agreed upon, a Memorandum of Understanding will be signed to signify formal collaborations. Tentatively, possible research collaborations will include topics in auditing, financial reporting and corporate governance