Journal of Applied Finance and Accounting

Aims & Scope

About the Journal Focus and Scope Journal of Accounting, Finance, and Auditing (JAFA) is a peer-reviewed scholarly journal that publishes original research contributing to the advancement of knowledge in accounting, finance, auditing, and taxation. The journal aims to provide a platform for rigorous, relevant, and ethically conducted research that supports both academic development and professional practice in a rapidly evolving global and digital environment. JAFA welcomes high-quality contributions from diverse methodological approaches and encourages interdisciplinary perspectives. The journal particularly emphasizes research that reflects the transformation of accounting and finance driven by digitalization, data analytics, and artificial intelligence (AI), including their implications for decision-making, governance, and organizational performance across various institutional and geographical contexts. This journal is published in June and December. Scope of the Journal The journal considers manuscripts in, but not limited to, the following areas: Financial Accounting and Reporting: Financial reporting quality, disclosure practices, IFRS adoption, integrated reporting, and digital reporting systems Management Accounting and Control: Performance measurement, cost management, budgeting, strategic control systems, and data-driven decision support Auditing and Assurance: Audit quality, internal audit, risk assessment, corporate governance, and technology-enabled auditing practices Taxation and Public Finance: Corporate taxation, tax compliance, tax policy, international taxation, and digital taxation systems Corporate Finance and Financial Markets: Investment decisions, capital structure, financial institutions, behavioral finance, and fintech innovation Sustainability, ESG, and Environmental Accounting: Sustainability reporting, climate-related disclosures, responsible finance, and green accounting practices Public Sector and Nonprofit Accounting: Accountability,

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Subject Classification