Aims and scope

Aims and scope

Accounting and Auditing with Applications (AAA) is a distinguished international peer-reviewed journal committed to promoting excellence and innovation in the fields of accounting and auditing. Our journal is dedicated to publishing high-quality scientific papers that significantly contribute to the understanding, advancement, and practical application of accounting and auditing principles.

Scope:

Accounting and Auditing with Applications covers a diverse range of both established and emerging domains within the realm of accounting and auditing. The scope includes, but is not limited to, the following areas:

  • Financial Reporting and Analysis: Exploring theoretical foundations and practical applications of financial reporting, including International Financial Reporting Standards (IFRS), Generally Accepted Accounting Principles (GAAP), and emerging practices. This domain encompasses research on financial statement analysis, disclosure practices, and the impact of reporting on stakeholders.
  • Audit and Assurance: Investigating the latest developments, methodologies, and practices in auditing standards and assurance services. Topics include risk-based auditing, internal control assessment, data analytics in audits, and the application of technology in the audit process.
  • Taxation and Compliance: Delving into the complexities of taxation, tax planning, and regulatory compliance. Research in this area covers tax law developments, tax optimization strategies, transfer pricing, and the implications of taxation on business operations.
  • Ethical and Professional Standards: Exploring ethical considerations and professional conduct in accounting and auditing practices. This domain includes research on ethical dilemmas, corporate governance, and the role of auditors in upholding ethical standards.
  • Forensic Accounting and Fraud Examination: Advancing the field of forensic accounting by investigating fraud detection methodologies, forensic techniques, and the role of forensic accountants in legal proceedings.
  • Accounting Information Systems: Exploring the design, implementation, and impact of accounting information systems. Research in this area covers topics such as enterprise resource planning (ERP) systems, data integrity, and cybersecurity.
  • Environmental, Social, and Governance (ESG) Reporting: Investigating the integration of ESG factors into accounting and reporting practices. This includes research on sustainability reporting, assurance of ESG disclosures, and the impact of sustainable practices on financial performance.
  • Technology and Innovation: Delving into the impact of emerging technologies, such as blockchain and artificial intelligence, on accounting and auditing processes. Research covers topics like distributed ledger technology, AI-powered data analysis, and the implications for audit trails.
  • Corporate Governance and Accountability: Exploring the role of governance structures, internal controls, and accountability mechanisms in ensuring transparent financial reporting and ethical business practices.
  • Hot Topics and Emerging Trends: Highlighting the latest trends and breakthrough research in accounting and auditing. This includes exploring innovative methodologies, disruptive technologies, and novel applications that shape the future of these disciplines.
  • Interdisciplinary Collaboration: Emphasizing the value of interdisciplinary collaboration and problem-solving in addressing real-world challenges. This includes research that leverages accounting and auditing principles in diverse contexts, such as healthcare, education, and nonprofit organizations.

Accounting and Auditing with Applications serves as a dynamic platform for disseminating influential research that bridges the gap between traditional and emerging domains within accounting and auditing. We foster cross-disciplinary collaboration, drive innovation, and advance the practical application of accounting and auditing principles across industries and sectors.

We invite researchers, academics, and professionals to join us in advancing the fields of accounting and auditing by contributing their research to our journal.