Accounting and Auditing Researches is an open access and peer-reviewed quarterly journal dedicated to the advancement of accounting knowledge. It publishes original research in all areas of accounting, broadly defined and including corporate governance, auditing and taxation. This research typically uses analytical, empirical archival, experimental, and field study methods and addresses economic questions in accounting, auditing, taxation, and related fields such as corporate finance, investments, capital markets, law, and information economics. Articles must display a high level of critical analysis, employ an appropriate research approach, provide empirical evidence to support conclusions, and establish the local and international significance of their findings.

Major topics

Accounting and Auditing Researches welcomes researchers, scholars, resource persons and practitioners to come up with their ideas and new perspectives that can extend the existing body of knowledge of Accounting, Auditing and Finance disciplines. The areas of interest include the following subjects, but are not limited to:

1.    Merger and bankruptcy

2.    performance evaluation

3.    International Accounting Standards

4.    accounting standards

5.    Auditing Standards

6.    Working capital strategies

7.    Audit independence

8.    Audit comment

9.    International financial markets

10.     budgeting

11.     Cost

12.     Fraud

13.     Cash Flow

14.     Corporate governance

15.     Public Sector Accounting

16.     International Accounting

17.     Behavioral Accounting

18.     tax accounting

19.     International auditing

20.     Internal Audit

21.     Operational audit

22.     Audit fee

23.     Measurement methods

24.     Extensible business reporting language

25.     Profit Sharing Policies

26.     Financial Policies

27.     Accounting information systems

28.     Audit judgment

29.     Audit Committee

30.     Internal controls

31.     Disclosure Quality

32.     audit quality

33.     Quality of benefit

34.     Audit report

35.     financial reporting

36.     Conservatism

37.     Price Management

38.     Earnings management

39.     Financial Ratio

40.     Characteristics of the audit firm

41.     Cost of Capital

Profit Smoothing