Southern African Journal of Accountability and Auditing Research-SAJAAR

Scope & Guideline

Advancing Accountability: Bridging Theory and Practice in Southern Africa

Introduction

Welcome to the Southern African Journal of Accountability and Auditing Research-SAJAAR 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 Southern African Journal of Accountability and Auditing Research-SAJAAR, 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.
LanguageMulti-Language
ISSN1028-9011
PublisherSOUTH AFRICAN INST GOVERNMENT AUDITORS
Support Open AccessNo
Country-
Type-
Converge-
AbbreviationSO AFR J ACCOUNT AUD / South. Afr. J. Account. Audit. Res.-SAJAAR
Frequency1 issue/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
Address21 FIRST ST SAIGA HOUSE, OFFICE BLOCK A MENLO PARK, PRETORIA GT 0102, SOUTH AFRICA

Aims and Scopes

The Southern African Journal of Accountability and Auditing Research (SAJAAR) is dedicated to advancing knowledge in the fields of accounting and auditing, particularly within the context of Southern Africa. The journal focuses on various aspects of accountability, governance, and the evolving challenges faced by the accounting profession in the region.
  1. Accounting and Auditing Practices:
    Exploration of the challenges and frameworks governing accounting and auditing practices, particularly in small and medium enterprises in South Africa.
  2. Corporate Governance:
    Analysis of corporate governance structures and their relationship with accounting information, including the quality and relevance of disclosures.
  3. Audit Quality and Climate:
    Investigation into the factors influencing audit quality, including the perceptions of employees and the role of audit committees.
  4. Risk Management and Sustainability Reporting:
    Examination of the interplay between corporate risk management, sustainability reporting, and governance in South African organizations.
  5. Cybersecurity and Internal Controls:
    Focus on the impact of cybersecurity measures and internal control systems on the effectiveness of auditing and accountability.
The Southern African Journal of Accountability and Auditing Research has shown a dynamic evolution in its thematic focus, particularly in response to emerging challenges in the region. The following themes are gaining traction and reflect current priorities in the field.
  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. 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

While the journal has consistently highlighted important themes in accounting and auditing research, certain areas appear to be waning in prominence. This decline may reflect shifting priorities in the research landscape or a saturation of existing knowledge.
  1. 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.
  2. 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.
  3. 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.

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