ACCOUNTING, FINANCE, AUDITING: AN INTERNATIONAL JOURNAL, is published twice a year, in September and December except for special issues. Journal acts as a forum on current research arising from debates about key topics that have emerged from regulations, practices, standards, developments, problems on accounting, finance, auditing from different perspectives. We encourage researchers to write theoretical and empirical papers unexplored accounting, finance, auditing related topics should be discussed in the papers.
Coverage includes, but is not limited to:
- Developments in accounting, auditing standards and its social, cultural, technological impact on business and management,
- Practicing regulations and standards on accounting and auditing standards,
- Improving non-financial reporting in decision-making,
- The roles, reports, and effects of national, international institutions like IAASB, INTOSAI, IFAC, IFRS, IIA, ACFE, COSO, SEC, AICPA, FTSE,
- Artificial intelligence issues in accounting, finance, and auditing,
- Environmental, Social, and Governance (ESG) issues in accounting, finance, and auditing,
- Measurement, financing, accounting, evaluation, auditing and reporting of water footprint, carbon emission, climate change risk,
- Practices, implementation, and reporting of internal control procedures in business and management,
- Ethical codes for accountants and auditors and practices of codes in different countries,
- Implementation, developing, reporting of auditing quality indicators, standards in auditing companies,
- Blockchain practices in accounting, auditing, and finance,
- Data collection and analyzing techniques in accounting, auditing, and finance,
- Developing and practicing research methods in accounting, auditing, and finance.