Aims

Journal of Accounting, Finance and Auditing Studies (JAFAS) emerges as a vital academic conduit in the realms of accounting, finance, and auditing. Acknowledging the significance of these disciplines in the contemporary financial and corporate world, JAFAS is dedicated to dissecting the intricacies and innovations within these fields. The journal endeavors to illuminate the theories, methodologies, and practical implications that underpin accounting, finance, and auditing practices.

In an era where economic and regulatory landscapes are rapidly evolving, JAFAS asserts the transformative influence of these disciplines in reshaping industry norms and practices. From the nuances of International Financial Reporting Standards to the dynamics of behavioral finance, and the complexities of risk management, JAFAS positions itself at the vanguard of financial and auditing innovation. Its mission is to chronicle these shifts and serve as a pivotal resource for researchers, professionals, and students who are keen to navigate and understand these critical domains.

Furthermore, JAFAS underscores the following features:

• Every publication benefits from prominent indexing, ensuring widespread recognition.

• A distinguished editorial team upholds unparalleled quality and broad appeal.

• Seamless online discoverability of each article maximizes its global reach.

• An author-centric and transparent publication process enhances submission experience.

Scope

The scope of JAFAS extends to a diverse range of topics within its core disciplines, offering a rich, interdisciplinary approach:

• Advanced Accounting Practices: Delving deep into evolving practices, new accounting models, and global standards.

• International Financial Reporting and Auditing Standards: Comprehensive analysis and interpretation of IFRS and International Auditing Standards, emphasizing their global impact.

• Cost Management and Strategic Accounting: Exploring innovative cost management techniques and the role of accounting in strategic decision-making.

• Ethics and Governance in Finance: Investigating the ethical dimensions and governance structures in financial institutions and auditing firms.

• Tax Practices and Policy: Examining tax regulations, compliance, and the impact of tax policies on businesses and economies.

• Financial Markets and Behavioral Finance: Analyzing the dynamics of global financial markets, including behavioral aspects influencing financial decision-making.

• Public Finance and Governmental Accounting: Insight into financial management in the public sector, including budgeting, expenditures, and fiscal policy.

• Corporate Finance and Investment Analysis: Covering aspects of corporate financial management, investment strategies, and market analysis.

• Risk Management and Internal Controls: Addressing the strategies and systems for managing financial risks and ensuring effective internal controls.

• Financial Services Industry: Including banking, insurance, investments, and the evolving landscape of financial technologies (FinTech, InsurTech, RegTech).

• Quantitative Finance and Econometrics: Applying quantitative methods and econometric models to finance and auditing studies.

• Business Continuity and Crisis Management: Strategies and practices for maintaining financial stability and business operations during crises.

• Corporate Governance and Compliance: Investigating the frameworks and practices that govern corporate behavior and ensure regulatory compliance.

• Emerging Trends in Finance and Auditing: Spotlighting innovative trends, digital transformation, and emerging challenges in the fields.

• Interdisciplinary and Cross-Cultural Studies: Encouraging research that intersects with other disciplines or offers cross-cultural perspectives on accounting, finance, and auditing.