Introduction

Accounting, Auditing, and Finance are closely interrelated core disciplines within the modern economic system. They are widely applied in business management, capital markets, government regulation, and investment decision-making.

Accounting primarily focuses on the recognition, measurement, recording, and reporting of a company’s financial information. It provides reliable financial data to support both internal management and external stakeholders, encompassing subfields such as financial accounting, management accounting, and cost accounting.

Auditing refers to the independent verification of financial reports and other information, aiming to enhance their credibility. Auditing includes both internal and external audits, with key areas such as audit risk assessment, internal control evaluation, and the application of auditing standards.

Finance studies the raising, allocation, and utilization of funds. Core issues include corporate financing, capital structure, investment decision-making, corporate governance, and market valuation. Finance is typically divided into areas such as corporate finance, behavioral finance, financial markets, and financial instruments.

Editorial Board

Editor-in-Chief

Prof. J. N. Lakrish, Georgian Technical University, Georgia

Editorial Board

Dr. Osman SAHIN, Alanya Alaaddin Keykubat University, Turkey
Dr. Nizar Dwaikat, Alquds open university, Jordan
Associate Prof. Hafiz Imtiaz Ahmad, New York Institute of Technology, United Arab Emirates
Prof. N. R. Surata, Udayana University, Indonesia
Dr. J. C. Quhason, Warsaw University of Technology, Insitute of Heat Engineering, Poland
Prof. A. W. Queester, University of Morocco, Morocco
Prof. Serkan J. Nicholas, Hacettepe University Polatli Technical Sciences Vocational School, Turkey
Mr. Mohammad Mahdi Rounaghi, Islamic Azad University, Iran

Aims & Scope

The journal promotes and expedites the dissemination of new research results.There is an exciting and large volume of research activity in the field worldwide.The goal of this journal is to provide a platform for academicians and scientists all over the world to share, promote, and discuss various new issues and developments in different areas of accounting, auditing and finance.

All manuscripts must be prepared in English and are subject to a rigorous and fair peer-review process. Generally, accepted papers will appear online within 3 weeks followed by printed hard copy.