Aims and Scope

Accounting and Auditing Review

Aim and Scope

Accounting and Auditing Review is an open access and peer-reviewed quarterly journal dedicated to the advancement of accounting knowledge. It publishes original research in all areas of accounting, broadly defined and including corporate governance, auditing and taxation. This research typically uses analytical, empirical archival, experimental, and field study methods and addresses economic questions in accounting, auditing, taxation, and related fields such as corporate finance, investments, capital markets, law, and information economics. Articles must display a high level of critical analysis, employ an appropriate research approach, provide empirical evidence to support conclusions, and establish the local and international significance of their findings.


Major topics

Accounting and Auditing Review welcomes researchers, scholars, resource persons and practitioners to come up with their ideas and new perspectives that can extend the existing body of knowledge of Accounting, Auditing and Finance disciplines. The areas of interest include the following subjects, but are not limited to:


Financial Accounting

  • Financial Reporting
  • Financial analysts
  • Earnings Quality
  • Earnings Management
  • Earnings Smoothing
  • Conservatism
  • Disclosure Quality
  • Cash Flows
  • Accounting Standards
  • Measurement Methods
  • The use of accounting information in public finance



  • Audit Quality
  • Audit Opinion
  • Audit Judgment
  • Audit independence
  • Audit Fee
  • Audit Report
  • Auditing Standards
  • Fraud
  • Internal Controls
  • Operational Auditing
  • Internal Auditing
  • Audit Committee
  • Audit Firm Properties
  • Political influences on policy making


Management Accounting

  • Costing
  • Cost Management
  • Performance Evaluation
  • Budgeting
  • The use of accounting information in contracting in debt, labor, supply, and other markets
  • The role of accounting in compensation and in corporate governance


Corporate Finance

  • Capital Expense
  • Dividend Policies
  • Corporate Governance
  • Mergers and Bankruptcy
  • Financial Policies
  • Working Capital Strategies
  • Financial Ratios
  • The real effects of financial reporting and disclosure 
International Accounting
  • International Financial Markets
  • International Accounting
  • International Auditing
  • International Accounting Standards
  • Tax Accounting
  • Behavioral Accounting
  • Public Sector Accounting
  • Accounting Information Systems
  • XBRL
  • Social and political aspects of accounting standards