Southern African Journal of Accountability and Auditing Research-SAJAAR
Scope & Guideline
Fostering Insightful Discussions on Governance and Auditing
Introduction
Aims and Scopes
- Accounting and Auditing Practices:
Exploration of the challenges and frameworks governing accounting and auditing practices, particularly in small and medium enterprises in South Africa. - Corporate Governance:
Analysis of corporate governance structures and their relationship with accounting information, including the quality and relevance of disclosures. - Audit Quality and Climate:
Investigation into the factors influencing audit quality, including the perceptions of employees and the role of audit committees. - Risk Management and Sustainability Reporting:
Examination of the interplay between corporate risk management, sustainability reporting, and governance in South African organizations. - Cybersecurity and Internal Controls:
Focus on the impact of cybersecurity measures and internal control systems on the effectiveness of auditing and accountability.
Trending and Emerging
- Impact of COVID-19 on Auditing:
Recent publications have increasingly addressed the effects of the COVID-19 pandemic on auditing practices, highlighting the need for adaptability in audit methodologies and evidence gathering. - Cybersecurity Awareness:
There is a growing emphasis on cybersecurity, particularly regarding the awareness and preparedness of public sector organizations, indicating a recognition of the importance of safeguarding information. - Sustainability and Accountability:
Research focusing on the integration of sustainability targets into corporate governance and executive remuneration reflects an emerging trend towards responsible business practices. - Forensic Accounting:
The role of forensic accounting in tackling issues such as illicit enrichment and fraud is becoming more prominent, showcasing the profession's response to increasing financial crimes. - Audit Committee Dynamics:
Emerging studies are exploring the characteristics and disclosure practices of audit committees, indicating a deeper investigation into governance structures and their effectiveness.
Declining or Waning
- International Comparisons in Auditing:
There has been a noticeable decrease in comparative studies examining auditing practices across different countries, which may suggest a shift towards more localized research. - Historical Perspectives on Auditing:
Older studies that focused on historical analysis of auditing practices are less frequently published, indicating a move towards contemporary issues and practical applications. - General Ethical Considerations:
Research specifically addressing general ethical issues in accounting and auditing has diminished, as the focus has shifted to contextual ethical decision-making within specific frameworks.
Similar Journals
Pacific Accounting Review
Exploring Innovations in Accounting and FinancePacific Accounting Review is a prominent academic journal that serves as a vital platform for innovative research and critical insights in the fields of accounting and finance. Published by Emerald Group Publishing Ltd in the United Kingdom, this journal has established itself as a reputable source of knowledge since its inception in 1997. With robust indexing in Scopus, it currently ranks in the Q3 category for Accounting and Q2 for Finance, reflecting its significant contribution to these fields. The journal's focus encompasses a diverse range of topics, making it essential reading for researchers, professionals, and students eager to explore the latest trends, methodologies, and findings in accounting and finance. Although it is not open access, the journal maintains a commitment to academic excellence and encourages submissions that push the boundaries of theory and practice. The Pacific Accounting Review plays a critical role in shaping the future discourse of its subject areas and fostering academic collaboration globally.
Corporate Governance-The International Journal of Business in Society
Shaping the Future of Governance through Scholarly DialogueCorporate Governance - The International Journal of Business in Society, published by Emerald Group Publishing Ltd, is a premier outlet for cutting-edge research at the intersection of corporate governance, ethical business practices, and societal impacts. With an ISSN of 1472-0701 and an impressive Scopus ranking of 9 out of 189 in the Business, Management and Accounting category (Q1 in 2023), this journal is recognized for its significant contributions to the field. Established in 2001 and covering a vast range of topics relevant to modern business governance up to 2024, it aims to foster scholarly discussion and provide actionable insights for researchers, practitioners, and students alike. While the journal operates under a traditional access model, its commitment to high-quality, peer-reviewed content ensures that critical issues in corporate governance remain at the forefront of academic and professional discourse.
Revista Contabilidade e Controladoria-RC C
Fostering Dialogue in Accounting and Control PracticesRevista Contabilidade e Controladoria-RC C, published by UNIV FEDERAL PARANA, is a leading journal dedicated to the fields of accounting and management control. With a commitment to advancing knowledge and practice within these domains, the journal serves as a vital platform for researchers and practitioners to disseminate their work, fostering innovative thinking and practices in financial reporting, auditing, and managerial accounting. Although specific metrics such as the impact factor and H-index are not detailed, the journal is recognized for its rigorous peer-review process, ensuring high-quality research output. Researchers and professionals are encouraged to submit original articles, case studies, and literature reviews that contribute to the ongoing dialogue in the field. Located in idyllic Curitiba, Brazil, the journal reflects the dynamic academic landscape and provides invaluable insights for students and scholars seeking to enrich their understanding of accounting and control methodologies. This is an essential resource for anyone looking to stay abreast of the latest developments and trends in the accounting profession.
International Journal of Accounting Information Systems
Empowering Scholars with Cutting-Edge Insights in Accounting SystemsInternational Journal of Accounting Information Systems, published by Elsevier, is a premier academic platform dedicated to advancing scholarship in the intersecting fields of accounting, finance, and information systems. With a robust impact factor reflective of its standing, this journal has maintained a Q1 ranking across multiple categories as of 2023, including Accounting, Finance, and Management Information Systems. By disseminating high-quality research, the journal serves as an essential resource for academics, practitioners, and students who seek to deepen their understanding of innovative accounting practices and information system technologies. Established in 2000, the journal consistently showcases cutting-edge research and case studies that resonate with contemporary challenges in the business environment. Subscribers can benefit from a wealth of knowledge that informs both theory and practice, furthering the development of effective accounting information systems and strategic management decisions.
China Journal of Accounting Research
Advancing insights into China's accounting landscape.China Journal of Accounting Research is a premier academic journal published by Elsevier, dedicated to advancing the field of accounting research with a particular focus on Chinese markets and practices. Since transitioning to an Open Access model in 2008, the journal has made significant strides in disseminating high-quality research that addresses contemporary issues in accounting and finance, reflecting its importance within the academic community. Ranked in the Q2 quartile for both Accounting and Finance in 2023, it stands out with notable Scopus rankings, including Rank #84 in Finance and Rank #49 in Accounting, placing it within the 73rd and 72nd percentiles, respectively. Spanning content from 2013 to 2024, this journal offers a rich tapestry of scholarly articles, reviews, and empirical studies, making it an essential resource for researchers, professionals, and students seeking insights into accounting practices within the dynamic Chinese economic landscape.
Accounting Research Journal
Transforming insights into impactful financial practices.Accounting Research Journal, published by Emerald Group Publishing Ltd, is a leading platform for the dissemination of high-quality research in the fields of accounting and finance. With an ISSN of 1030-9616 and an E-ISSN of 1839-5465, this journal is dedicated to advancing the scholarship and practice of accounting, recognizing its critical role in economic and financial decision-making. As of 2023, it is classified in the Q3 category for both Accounting and Finance, reflecting its notable standing within the academic community, with Scopus rankings placing it in the top 25% of journals in these fields. The Accounting Research Journal aims to engage researchers, professionals, and students by publishing original research articles, critical reviews, and insightful papers that challenge conventional thinking and inspire innovative practices. Given its converged years from 2005 to 2024, the journal serves as a vital resource for contemporary research and trends in accounting and finance, fostering a collaborative environment for knowledge sharing in the United Kingdom and beyond.
AUDITING-A JOURNAL OF PRACTICE & THEORY
Exploring innovative insights in accounting and finance.AUDITING: A JOURNAL OF PRACTICE & THEORY, published by the American Accounting Association, stands at the forefront of research in the fields of accounting, economics, and finance. With an impressive impact factor reflecting its standing as a Q1 journal in three critical domains as of 2023, this esteemed publication serves as a pivotal resource for scholars, practitioners, and students alike. The journal, which has been disseminating influential research since 1996, aims to foster innovation and rigorous analysis in auditing practices and theories, making it indispensable for those at the nexus of academia and industry. While currently not open access, the journal ensures accessibility to its rigorous peer-reviewed articles, thereby shaping the discourse surrounding accounting practices globally. With its Scopus rankings affirming recognition in economics and finance, AUDITING is an essential platform for those committed to advancing knowledge and standards in the dynamic world of accounting.
CONTEMPORARY ACCOUNTING RESEARCH
Innovating the Future of Accounting and Finance StudiesCONTEMPORARY ACCOUNTING RESEARCH, published by WILEY, is a premier, peer-reviewed journal based in the United States that has been at the forefront of the accounting field since its inception in 1984. The journal, recognized for its robust Q1 quartile rankings in Accounting, Economics and Econometrics, and Finance for 2023, serves as an invaluable resource for academics and professionals alike, offering insightful research that influences both theory and practice. With an impressive global reach, as indicated by its high ranks in Scopus—#27 in Accounting and #55 in Finance—the journal is dedicated to publishing high-quality studies that tackle contemporary issues in the financial sector. Although not an open-access publication, it maintains a strong commitment to disseminating top-tier research in the discipline. Researchers, professionals, and students looking to stay abreast of the latest developments in accounting and finance will find CONTEMPORARY ACCOUNTING RESEARCH an essential addition to their academic resources.
Accounting in Europe
Illuminating the intersections of finance and accounting across Europe.Accounting in Europe is a distinguished peer-reviewed journal published by Routledge Journals, Taylor & Francis Ltd, focusing on the critical intersections of accounting practice in the European context. With an ISSN of 1744-9480 and an E-ISSN of 1744-9499, this journal is essential for researchers and professionals navigating the complexities of accounting and finance in a rapidly evolving global landscape. It has been recognized for its scholarly contributions, achieving Q2 rankings in 2023 across multiple categories including Accounting, Business and International Management, and Finance. The journal's impressive Scopus rankings—43rd in Accounting and 78th in Finance—underscore its influence and relevance, placing it in the top quartile of academic discourse. Published in the UK and accessible through traditional and digital formats, Accounting in Europe serves as a vital resource for innovative research, policy discussions, and theoretical advancements, catering to an audience dedicated to enhancing the field's knowledge and impact.
Current Issues in Auditing
Advancing Knowledge in Auditing Practices.Current Issues in Auditing, published by the American Accounting Association, serves as a pivotal platform for scholarly discourse in the field of auditing and accounting. With an ISSN of 1936-1270 and an E-ISSN of 1936-1270, this journal is dedicated to examining contemporary challenges and advancements within the auditing domain. Despite its recent classification in the Q3 quartile of academic rankings, it provides a rich ground for both emerging and seasoned researchers to contribute to the evolving landscape of auditing practices. The journal spans a wide spectrum of topics, from regulatory changes to technological innovations in auditing, thus appealing to a diverse audience of professionals and students. Though it currently does not offer open access, its reputation within the Business, Management, and Accounting fields—ranked at #119 out of 176 in Scopus—underscores its significance for those seeking to deepen their understanding and engagement with current issues in auditing. The collection of articles from 2009 to 2024 reflects on critical developments, making it an essential resource for anyone involved in the audit profession.