Aims and Scope

Aims and Scope
Journal of Public Auditing and Financial Management (JPAFM) publishes research that advances our understanding of accounting over a diverse range of topics and research methods. JPAFM articles deal with most areas of international and regional accounting, including auditing, financial accounting, taxation, social and environmental accounting, and management accounting. The Journal welcomes research that utilizes a wide range of basic and applied research methods, including archival, experimental, survey, analytical, and case study.

The Journal's founding goal was to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Within this context, submissions are expected to make a contribution to the academic accounting literature. Applied research findings, critiques of current accounting practices, and the measurement of their effects on business decisions, and research-based essays on world affairs that affect accounting practice are all within the scope of the journal. This Journal focuses on relevant aspects of public budgeting, accounting, auditing, financial and performance management, including, but not limited to:

Accounting and Auditing
(a) Big data analytics, audit data analytics, and management accounting
(b) Blockchain accounting and audit trails
(c) Digitization in accounting
(d) IFRS/IAS compliance, financial reporting in emerging/transitioning economies, accountants' judgment, international accounting convergence, and harmonization
(e) Creative accounting and quality of financial reporting; risk in accounting
(f) Integrated reporting; financial reporting and capital market's reaction
(g) Earnings management, shareholder reactions
(h) Corporate governance practices in developing/developed worlds
(i) Communication and financial reporting on the internet
(j) Rule-based accounting versus principle-based accounting
(k) Social and environmental reporting: comparisons across nations
(l) Cultural impact on financial reporting; segmental reporting
(m) Accounting practices for intellectual capital, other intangible assets; complex mergers and acquisitions; disclosure of financial forecasts in annual reports
(n) Domestic and international taxation; transfer pricing

Public Budgeting & Finance
(a) Public sector accounting systems and standards.
(b) Financial and alternative forms of reporting.
(c) Traditional and innovative budgeting approaches and tools.
(d) Models and techniques for long-term planning and strategic management.
(e) Public financial management, performance management, and costs systems.
(f) Fiscal and financial sustainability, and fiscal policy.
(g) Different forms of auditing and evaluation.
(h) Transparency, accountability, and corruption.
(i) Digital government and the implications for accounting