This journal focuses on accounting research, particularly examining financial reporting quality, earnings management, audit characteristics, and the impact of digital transformation and sustainability on corporate performance and investor decisions in various global markets, with a notable emphasis on emerging economies.
Based on the Think.Check.Submit framework by DOAJ, COPE & OASPA. All data from verified open sources.
Publication & Citation Trend
Articles published
Times cited
2019
2020
2021
2022
2023
2024
2025
2026
Source: OpenAlex · Note: citations accumulate over time so older years appear higher
SJR Quartile by Discipline
Scimago ranks this journal separately in each subject category — its quartile can differ by discipline.
FinanceQ2
AccountingQ3
Subject Classification
Web of Science Categories
Business, Finance
Scopus Categories
FinanceAccounting
Research Topics (OpenAlex)
Auditing, Earnings Management, GovernanceCorporate Finance and GovernanceFinancial Reporting and Valuation ResearchAccounting and Organizational ManagementCorporate Social Responsibility ReportingAccounting Education and CareersCorporate Taxation and AvoidanceFinancial Markets and Investment StrategiesEnvironmental Sustainability in BusinessWorking Capital and Financial Performance