Focus and Scope

Reflecting its mandate to champion innovative research and advanced analytical methodologies across accounting and finance, the journal welcomes high-quality original research articles, systematic literature reviews, empirical econometric studies, and quantitative market evaluations within the following thematic areas:

Frontier Financial Accounting & Capital Markets: Financial reporting quality, International Financial Reporting Standards (IFRS) dynamics, earnings management detection, asymmetric information in stock markets, and equity valuation models.

Corporate Finance, Governance & Capital Structure: Corporate capital allocation, payout policies, mergers and acquisitions (M&A) analytics, executive compensation alignment, risk governance, and corporate restructuring.

FinTech, Algorithmic Finance & Digital Accounting: Blockchain applications in accounting, automated auditing, AI-driven financial modeling, decentralized finance (DeFi) governance, and machine learning in credit risk assessment.

Auditing, Fraud Detection & Forensic Accounting: Audit pricing, internal control evaluations, forensic accounting methodologies, corporate compliance, whistleblowing dynamics, and regulatory oversight.

Financial Risk Management, Banking & Sustainable Finance: Market, credit, and operational risk modeling, banking system resilience, Environmental, Social, and Governance (ESG) investing metrics, and green bond pricing.