Focus and Scope

Scope and Topics

The journal welcomes high-quality original research articles, critical literature reviews, and in-depth financial case studies that offer significant contributions to the following thematic areas:

• Financial & Management Accounting: Quality of financial reporting, earnings management, cost control architectures, corporate performance evaluation, and environmental accounting.
  
  
• Auditing, Assurance & Corporate Governance: Internal control systems, independent auditing practices, forensic accounting, fraud examination, and risk management frameworks.
  
  
• Corporate Finance & Capital Markets: Asset pricing models, investment and portfolio analysis, behavioral finance, mergers and acquisitions (M&A), and corporate dividend policies.
  
  
• Taxation & Public Sector Accounting: Corporate tax planning, fiscal policies, tax evasion prevention frameworks, governmental financial reporting, and non-profit accounting.
  
  
• Accounting Information Systems & FinTech: Digital transformation in financial reporting, the application of blockchain in auditing, enterprise resource planning (ERP) systems, and financial data analytics.