Aims and Scope

The Journal of Accounting Advances (J Account Adv), established in 2009, is a double-blind peer-reviewed semiannual journal, owned, managed & published by Shiraz University. The journal devoted to the dissemination of high-quality research that advances theoretical, empirical, and methodological knowledge in the field of accounting. The journal aims to provide a scholarly platform for researchers, academics, and practitioners to explore emerging issues, innovations, and developments in accounting and related disciplines, with a focus on improving transparency, accountability, and decision-making in organizations and capital markets. The journal seeks to bridge the gap between accounting theory and practice by publishing rigorous research that contributes to the understanding of accounting standards, reporting practices, governance mechanisms, and the economic consequences of accounting information at the firm, market, and societal levels.

Scope

The Journal of Accounting Advances welcomes original research articles, review papers, methodological studies, and policy-oriented analyses in all major areas of accounting, including but not limited to:

• Financial Accounting and Reporting
  • Financial statements, accounting standards (IFRS and local standards), disclosure practices, earnings quality, and valuation relevance
• Management Accounting and Control
  • Cost management, performance measurement, budgeting, strategic management accounting, and decision support systems
• Auditing and Assurance Services
  •  Audit quality, auditor judgment, internal control systems, risk assessment, and corporate assurance practices
• Accounting Information Systems
  • Digital accounting, ERP systems, data analytics, artificial intelligence in accounting, and technology-driven reporting innovations
• Corporate Governance and Accountability
  • Board structures, ownership mechanisms, transparency, ethics, and regulatory compliance
• Public Sector and Non-Profit Accounting
  • Governmental accounting, public accountability, budgeting systems, and performance evaluation in the public sector.
• Taxation and Fiscal Accounting
  • Tax policy, tax planning, compliance, and the interaction between taxation and financial reporting.
• Behavioral and Social Aspects of Accounting
  • Judgment and decision-making, ethical behavior, cultural influences, and sustainability reporting

The journal particularly encourages submissions that employ innovative methodologies, interdisciplinary approaches, and international or comparative perspectives, and that offer meaningful implications for accounting practice, policy development, and future research.