About the Journal

Journal Title :
Edge Journal of Accounting and Finance (EJAF)
Initial : EJAF
Language : Indonesia and English
e-ISSN : xxxx-xxxx
DOI : https://doi.org/10.55681/elkatarie by  
Publisher : LPPM Institut Elkatarie
Editor-in-chief : Ishep Tahta Maulana
Email : ejaf@elkatarie.ac.id
Citation Analysis : Sinta | Google Scholar  |  Garuda
 
Edge Journal of Accounting and Finance (EJAF) is a peer-reviewed, open-access international journal dedicated to publishing pioneering research at the cutting edge of financial reporting, capital markets analysis, corporate finance, forensic accounting, and quantitative financial risk management. Positioned as a premier business and financial economics scholarly forum, the journal serves accounting scholars, corporate finance specialists, quantitative analysts, auditors, financial technology researchers, and monetary policy strategists worldwide. EJAF prioritizes rigorous empirical research, archival capital market studies, econometric risk modeling, algorithmic trading evaluations, and advanced auditing frameworks that reflect the rapid evolution of modern global markets. By bridging frontier financial technologies, international reporting standards, and quantitative corporate decision-making, the journal fosters a deep, comprehensive understanding of how data-driven accounting precision and dynamic financial strategies drive market transparency, capital efficiency, and systemic stability.

Scope and Topics
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.

Publication Frequency
To ensure rigorous editorial oversight, thorough peer review, and the timely dissemination of accounting and finance research, EJAF is published semi-annually (2 issues per year, typically scheduled for release in June and December). Special thematic issues focusing on AI in financial auditing, ESG integration in corporate valuation, or global capital market volatility may be commissioned by the Editorial Board.

Peer Review Process
EJAF enforces a strict double-blind peer review policy to maintain the highest standards of academic integrity, quantitative precision, and methodological validity across finance and accounting disciplines.

  • Initial Desk Evaluation: Every submission undergoes a preliminary screening by the Editor-in-Chief or a relevant Subject Editor to assess thematic alignment, methodological soundness (archival data validity, econometric rigor, quantitative modeling accuracy, or theoretical depth), and structural compliance. Plagiarism screening via Turnitin/iThenticate is strictly executed at this stage, requiring a similarity index below the journal's maximum threshold.
  • Expert Peer Review: Manuscripts passing the desk evaluation are anonymized and assigned to at least two independent international reviewers who are established academic researchers or senior quantitative specialists in finance and accounting.
  • Editorial Decision: Based on the reviewers' recommendations, the Editorial Board renders one of four decisions: Acceptance, Revisions Required (Minor/Major), Resubmit for Review, or Rejection. The final decision rests entirely on intellectual merit, theoretical/empirical rigor, analytical accuracy, and practical financial impact.

Mission Statement: "The mission of the Edge Journal of Accounting and Finance (EJAF) is to advance global financial scholarship by bridging innovative accounting practices with cutting-edge financial economics, empowering market participants to make transparent, data-informed decisions. Grounded in the philosophy that market integrity and economic resilience depend on precise reporting and sophisticated financial management, the journal aims to democratize advanced business research by providing an unrestricted platform for global academic, executive, and policy dialogue. Through the promotion of diverse, rigorous econometric, archival, and computational methodologies, EJAF seeks to empower financial decision-makers, inspire accounting researchers, and shape future-proof accounting and financial paradigms worldwide."

Edge Journal of Accounting and Finance (EJAF) is indexed and/or available catalogue in: