Aims and scope

Aims

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

Scopes:

Accounting and Auditing with Applications covers a diverse range of established and emerging domains within 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 forensic accounting by investigating fraud detection methodologies, forensic techniques, and the role of forensic accountants in legal proceedings.
Accounting Information Systems: This area explores the design, implementation, and impact of accounting information systems. Its research covers 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.
Corporate Governance and Accountability: Exploring the role of governance structures, internal controls, and accountability mechanisms in ensuring transparent financial reporting and ethical business practices.

Management Accounting: Strategic management accounting integrates accounting information with business strategy through tools such as balanced scorecards, strategic cost management, and value-based management. Cost management and control systems examine cost allocation methods, activity-based costing, budgeting techniques, and performance measurement systems. Additionally, the role of accounting data in managerial decision-making, performance evaluation, and behavioral implications is crucial for effective decision-making. Furthermore, sustainability and environmental management accounting emphasizes incorporating environmental and social factors into accounting practices, including sustainability reporting and carbon accounting.

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.
Accounting and Auditing with Applications is 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 contribute their research to our journal and help advance the fields of accounting and auditing.