Journal of Accounting Auditing and Finance

Scope & Guideline

Exploring the dynamics of accounting and finance since 1986.

Introduction

Welcome to the Journal of Accounting Auditing and Finance information hub, where our guidelines provide a wealth of knowledge about the journal’s focus and academic contributions. This page includes an extensive look at the aims and scope of Journal of Accounting Auditing and Finance, highlighting trending and emerging areas of study. We also examine declining topics to offer insight into academic interest shifts. Our curated list of highly cited topics and recent publications is part of our effort to guide scholars, using these guidelines to stay ahead in their research endeavors.
LanguageEnglish
ISSN0148-558x
PublisherSAGE PUBLICATIONS INC
Support Open AccessNo
CountryUnited States
TypeJournal
Convergefrom 1986 to 2024
AbbreviationJ ACCOUNT AUDIT FINA / J. Account. Audit. Financ.
Frequency4 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
Address2455 TELLER RD, THOUSAND OAKS, CA 91320

Aims and Scopes

The Journal of Accounting Auditing and Finance primarily focuses on advancing the understanding of accounting, auditing, and financial management through empirical research and theoretical contributions. The journal emphasizes rigorous methodologies and aims to bridge the gap between academic research and practical application in the finance and auditing fields.
  1. Corporate Governance and Management Practices:
    The journal explores the interplay between corporate governance structures and management practices, particularly how these influence financial reporting, audit quality, and overall corporate performance.
  2. Audit Quality and Regulatory Impact:
    A significant focus is on auditing practices, including the effects of regulatory frameworks on audit quality, auditor independence, and the implications of audit fees on financial reporting.
  3. Financial Reporting and Disclosure:
    Research often examines the processes and implications of financial disclosures, including the role of transparency, complexity, and the effects of voluntary versus mandatory disclosures on investor behavior.
  4. Risk Management and Strategic Decision-Making:
    The journal addresses how firms manage financial risks, including the use of internal controls and the impact of external factors such as economic conditions and regulatory changes on corporate strategies.
  5. Social Responsibility and Ethical Considerations in Finance:
    There is a growing interest in how corporate social responsibility (CSR) initiatives affect financial outcomes, investor relations, and overall corporate reputation.
  6. International Accounting Standards and Practices:
    The journal includes discussions on the challenges and developments in international accounting, including the convergence of standards and the implications for multinational corporations.
The Journal of Accounting Auditing and Finance is witnessing emerging themes that reflect contemporary issues in accounting and finance. These trends are shaped by the evolving business environment, technological advancements, and changing regulatory landscapes. The following points highlight these emerging areas of research.
  1. Diversity and Inclusion in Corporate Governance:
    Recent publications have increasingly addressed the impact of diversity, particularly gender and ethnic diversity, on corporate governance and audit quality, reflecting a growing recognition of the importance of inclusive practices.
  2. Sustainability and Environmental Reporting:
    There is a notable increase in research focusing on sustainability issues, particularly how companies disclose environmental impacts and the implications for financial performance, driven by global trends toward corporate responsibility.
  3. Impact of Technology on Auditing and Accounting:
    The integration of technology in auditing practices, such as the use of data analytics and artificial intelligence, is gaining traction, leading to new insights into how these tools enhance audit quality and efficiency.
  4. Corporate Social Responsibility (CSR) and Financial Performance:
    Emerging studies are increasingly examining the relationship between CSR initiatives and financial performance, exploring how ethical practices can influence investor perceptions and market outcomes.
  5. Regulatory Changes and Their Implications:
    Research is trending towards examining the effects of recent regulatory changes, such as those related to the PCAOB, on audit practices and financial reporting, highlighting the dynamic nature of the regulatory environment.

Declining or Waning

While the Journal of Accounting Auditing and Finance has shown growth in various research areas, some themes appear to be declining in prominence based on recent publications. This section highlights these waning topics, suggesting a shift in scholarly focus or changing relevance in the field.
  1. Traditional Financial Reporting Metrics:
    There seems to be a decreasing focus on traditional financial metrics such as earnings per share or return on equity as primary measures of performance, with researchers increasingly favoring broader evaluations of corporate performance.
  2. Historical Audit Practices:
    Research centered on historical audit methodologies and practices is becoming less prevalent, perhaps due to the evolving nature of auditing standards and the introduction of technology in auditing processes.
  3. Sector-Specific Studies:
    The journal has seen a decline in studies that focus narrowly on specific sectors or industries, indicating a shift towards more generalized findings that have broader implications across multiple sectors.
  4. Behavioral Aspects of Accounting:
    While behavioral finance was a popular theme in the past, recent papers indicate a waning interest in the psychological factors influencing accounting decisions, as empirical research trends toward more quantitative analyses.

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