International Journal of Auditing and Accounting Studies (IJAAS) is Double-blind peer-review international journal that publishes research, intensive articles, and scientific manuscripts focusing on all aspects of Auditing and Accounting topics.
The core objective of the journal is to contribute significantly to ever-changing body of knowledge in Auditing and Accounting theory and pracitce. The journal endeavours to bring together academic and professional researchers on a common forum in order to enlighten and discuss the contemporary research ideas and topics impacting the businesses, government, accounting profession and the society at large. Studies related to accounting in cross-cultural set ups in emerging economies are given preferences.
IJAAS is a valuable outlet for publication of high quality research in the areas of Auditing and Accounting, particularly focusing on emerging issues. All methodologies including, but not limited to: quantitative, qualitative, experimental, behavioural, mixed methods, surveys, case-based studies and reviews are welcome. The readerships of the journal include accounting, auditing and finance teachers, researchers, professionals, managers and policy makers.
Publication Frequency: Bi-annually
TOPICS OF RESEARCH INTERESTS:-
(All topics in auditing and accounting areas are included)
• Auditing and assurance services
• Audit quality, audit fees, auditor’s tenure and auditor’s independence
• Audit report lag
• Auditors’ reporting decisions for accounting estimates
• Audit evidence
• Pricing initial audit engagements
• Audit committees
• Effectiveness of of international standards for auditing (ISA)
• Internal audit effectiveness and information technology
• Effectiveness of external auditor reports
• Auditdata analytics
• Artificial intelligence and its impact on accounting
• Role of auditors in risk assessment
• Big data analytics and auditing and accounting
• Continuous auditing and role of Big Data
• Auditing and accounting in the age of digitalization
• E-commerce and auditing
• ERP audits
• Impact of Blockchain accounting on accountants and auditors‘ skills and practices
• Impact of Crypto currencies on accounting and auditing
• Information systems and computer auditing
• Issues and challenges created by Fintech in auditing procedures
• Financial Accounting and reporting
• Impact of technology in financial reporting
• Financial reporting users and their needs
• The future of reporting and its relevance, including digital reporting
• International Accounting
• Impact of convergence of International Financial Reporting Standards(IFRS)
• IFRS and cost capital
• Capital market research
• Earnings management in family versus non family firms
• Earnings management and corporate governance
• Fraud, ethics and corruption
• Compliance and value approaches for accounting ethics
• Accounting and human rights
• Accounting, information technology, and corporate governance
• Impact of Fintech on corporate financing decisions
• Accounting communication
• Public Sector Accounting
• Corporate social and environmental accounting and reporting
• Integrated and sustainability development and reporting
• Carbon accounting and climate change
• Ethical issues in accounting and financial reporting
• Measurement and reporting of Risks
• Sustainability and corporate governance
• Measurement and valuation of intellectual capital
• Role of professional bodies in the development of accounting standards
• Political issues, political linked companies and accounting practices
• Islamic accounting
• Accounting and Financial Education
• Cost and Managerial accounting and control practices
• Strategic managerial accounting
• Behavioural accounting
• Budgeting practices and their behavioural implications
• Contemporary performance measurement and management (PMM)
• Environmental cost management and reporting
• Accounting information systems
• Taxation and tax avoidance
Review Process and Acceptance of manuscripts.
IJAAS follows a double blind review process of all the manuscripts. The review process time may take between 8 to 12 weeks. The journal follows a review form for the reviewers. Reviewers may also add their comments in the second section of the Review Form. Having reviewed the paper, the reviewers will be requested to make any of the following decisions:
• Accept as it is
• Accept with minor revisions
• Accept with major revisions
• Send me the revised paper
• Reject
IJAAS publishes original and unpublished manuscripts. All the manuscript submitted to the journal should be the original work of the authors and the manuscript should not be under review of any other journal.
Guidelines to the authors
IJAAS publishes research articles only in English language. It follows Harvard style of citation in the text (e.g. Joshi, 2018). For preparing the manuscript, authors should use the following guidelines:
• When single author is used, the author's name (without initials) and the year of publication
• When two authors are used: both authors' names and the year of publication, and
• When three or more authors are used: first author's name followed by et al. and the year of publication.
• Authors are advised to see that every reference cited in the text should be presented in the reference list (and vice versa).
Reference to a journal article.
All references should be listed in alphabetical orders. The style of reference at the end should be in the following way:
Joshi, P L., (2001) Diffusion of new management accounting practices: the case of India, International Journal of Accounting Auditing and Taxation, 10 (1), pp. 85-109.
More than one reference from the same author(s) in the same year must be identified by the letters 'a', 'b', 'c', etc., placed after the year of publication.
Reference to a book:
Strunk, Jr., W., White, E.B.,( 2000) The Elements of style, fourth ed. New York: Longan.
Proofs:
It is the responsibility of the first author or corresponding author to correct theproofs of the accepted article which will be sent electronically. The same should be returned within three weeks of the receipt. Corrections should be restricted to typesetting errors only; Any additional changes will be charged to the authors. No late or last-minute corrections will be entertained.
Reprints:
A copy of the the published paper in PDF file will be sent to the authors which will be reprint copy of the published article.
Copyright:
Once the manuscript is accepted, it will be the responsibility of the corresponding author to send the copyright form, signed by each author and co-authors.
Prepation of manuscript• The size of the manuscripts submitted toI JAAS should be between 3,000 to 6, 000 words.
• The title page should include title of the manuscript, all authors names, institutional affiliation, full address, email addresses.
• Title of the manuscript should be appealing and concise. Do not include any mathematical sign in it.
• An Abstract of not more than 300 words should be prepared .
• All pages in the manuscripts should be properly paged.
• If any footnotes are used, they should appear at the bottom of the text page where they are quoted.
• All tables and figures should be included at the end, just after the references. All tables and figures should be numbered consecutively.
• All acknowledgements should be included just before the references.
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