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Global Journal of Auditing and Finance | ISSN 1694-4445

The Global Journal of Auditing and Finance (GJAF) with ISSN 1694-4445 is an international peer-reviewed journal published by the AIR Journals. The GJAF welcomes research papers in Auditing which includes Financial Statement Assertions, Detection risks and Control risks, Risk Assessment, Fraud Deterrence, and other related topics, and papers in the area of finance which includes Research Method in Financial Analysis, Banking and Finance, Banks and Financial Institution Management, Financial Economics, Corporate Risk Management and Corporate Finance.

OPEN ACCESS JOURNAL

All publications are completely is Open Access. Readers have free Access to Published Articles

ZERO-PLAGIARISM

Plagiarism is Intellectual Property Theft and our Policies are Strongly against such practices

PEER-REVIEW

GJAF is a Peer-Reviewed Journal. At reception, all manuscripts pass through a blind peer-review

Good Indexing

Published Articles is very visible on search engines. Each article meets optimum SEO rules

Open Access Statement

This journal, and the others Hosted on Airjournal.org, are published Open Access under a CC-BY 4.0 license which allows readers to reuse the content without restriction. Open Access allows for unrestricted sharing of scholarly information and helps to promote knowledge throughout the world.  The Journal sees Open Access as an equitable means of ensuring that scholarly research, usually funded by public institutions, is made available to all. Open Access publications are more likely to be discovered, read, cited, and used for future research than those published in closed journals, and we believe it is in the best interests of authors and their parent institutions, as well as the journals themselves, to make all our content freely available and reusable.

All Journals are published open access under the Creative Commons Attribution 4.0 license, this permits readers to share the contents of this journal without restriction. Open Access enables free sharing of intellectual content and aids in the spread of knowledge globally.

Open Access is a fair way to ensure that academic research, which is generally sponsored by public institutions, is accessible to everyone. Open Access articles are more likely to be discovered, read, referenced, and utilized for future research than closed journals, and we feel it is in the best interests of authors, their parent institutions, and the journals themselves to make all of our content reusable and accessible

Authorship Criteria

  1. Credit for authorship should be given based on a significant contribution to the success of the study. Authorship is not justified by participation in the sole purpose of getting funds, data collection and general supervision of the research group. Every participant or contributor should have actively participated in the project to accept public accountability for appropriate sections of the content. The order in which the contributors are named should show their individual contribution to the research and production of the manuscript. Without the explicit agreement of all contributors, the order of the text cannot be altered after it is submitted.
  2. A review article may only be written by individuals who have produced significant work in a given subject. The manuscript should be accompanied by a brief description of the contributor(s)’ work in the field of review.
  3. Each author must fill out an Authorship Form and submit it.
  4. All submitted papers will be critically evaluated for essential intellectual content before being published in their final approved form.

Anti-Plagiarism Policy

Plagiarism is defined as the unlawful copying, theft, publishing and the representation of another author’s language, expressions and ideas as one’s own original work. Such unethical copying is highly condemned by the journal.

Plagiarism: what does it mean?

  1. Using someone else’s thoughts or ideas without citing them
  2. Submitting someone else’s work as your own
  3. Adding your name to someone else’s paper
  4. Changing words but duplicating a source’s phrase structure without providing credit
  5. Giving false information regarding a quotation’s source
  6. Failure to use quotation marks around a quote
  7. Attention! Plagiarism cannot be avoided by simply changing the wording of an original source. You have plagiarized if you have kept the basic concept of an original source and have not credited it, no matter how dramatically you have changed its context or presentation. The majority of incidents of plagiarism, however, may be prevented simply crediting sources. Plagiarism is typically avoided by simply stating that specific content has been taken and giving your readers with the information they need to locate the source.

Declaration of Non-Plagiarism

By submitting an article to the Journal for publication. The writers (all of the article’s authors) confirm that:

  1. Plagiarism is the exploitation of another person’s idea or published work and pretending that it is one’s own. Authors are well aware that plagiarism is unlawful and unethical.
  2. Authors certify that each contribution to their paper or project has been recognized, and they reference all information from other people’s works.
  3. The author(s) affirm that they/you are entirely responsible for the article’s text and work, as well as any missing references.

Peer Review Policy

All research papers, as well as the majority of other types of publications, published in this Journal are subjected to rigorous peer review. Two independent peer reviewers are generally involved in this process. An Editor evaluates all entries to this Journal and determines whether they are acceptable for peer review. When an Editor is listed as an author or has a conflicting interest in a submission, another member of the Editorial Board will be appointed to handle peer review. Submissions that are deemed acceptable for consideration will be forwarded to competent independent experts for peer assessment. Editors will make a choice based on the reviewers’ reports, which will be given to authors together with their manuscript’s editorial decision. Authors should be aware that even if one reviewer’s assessment is good, another reviewer’s objections may fundamentally undermine the study and lead to the article being rejected.

Peer Reviewers

it is at the author’s discretion to recommend possible reviewers; nevertheless, the Editor has the final say on whether or not to consider these reviewers. Authors should avoid recommending colleagues from the same institution or recent collaborators. Authors who wish to recommend peer reviewers should indicate so in the cover letter, and also include institutional email addresses or other information that will assist the Editor in verifying the reviewer’s identity, where necessary.

Authors can request that persons be removed as peer reviewers, but they must explain why in their cover letter during submission. Authors should not omit too many people from peer review since this will impede the process. Please keep in mind that the Editor may decide to invite peer reviewers who have previously been excluded. Falsifying information on purpose, such as recommending reviewers with a fake name or email address, will result in the article being rejected and may lead to additional inquiry under our misconduct policy.

Copyright Policy

Published Articles are licensed under a Creative Commons Attribution-Non-Commercial 4.0 International License, which allows for commercial and non-commercial copying of an open access publication provided that the original writer and source are correctly credited.

The Global Journal of Auditing and Finance (GJAF) is an international peer-reviewed journal published by the AIR Journals. The GJAF welcomes research papers in Auditing which includes Financial Statement Assertions, Detection risks and Control risks, Risk Assessment, Fraud Deterrence, and other related topics, and papers in the area of finance which includes Research Method in Financial Analysis, Banking and Finance, Banks and Financial Institution Management, Financial Economics, Corporate Risk Management and Corporate Finance. The Global Journal of Auditing and Finance is a fully open access journal that publishes monthly.

The GFAF is committed to publishing high-quality studies in Finance, Auditing and related fields. All types and paradigms of empirical, analytical, and experimental works, both normative and positive, will be evaluated if they significantly add to the improvement of knowledge in finance and auditing. Submitted Manuscripts should contain authentic, unpublished research and should not be in the process of being published in another Journal.

Chief Editor
Dr. Abdullahi M. S.

Chris Osigwe Okhamera
Research Fellow
Department of Information Systems, Dublin Business School, Dublin, Ireland

Ethical Implications of AI Algorithms in Digital Transactions Global Journal of Auditing and Finance 1-13Full PDF

The Impact of International Public Sector Accounting Standards (IPSAS) Adoption on Financial Reporting Quality in the Public Sector Global Journal of Auditing and Finance 14-27Full PDF

Human Capital Investment and Productivity of Pharmaceutical Firms in Nigeria Global Journal of Auditing and Finance pp. 1-13Full PDF

Effects of Credit Failures on Financial Performance of Nigerian Banks Global Journal of Auditing and Finance pp. 1-17FULL PDF

Accounting Ratios as Means for Measuring a Firm’s Financial Performance Global Journal of Auditing and Finance pp. 18-25Full PDF

Longrun Relationship of Financial System Digitalization and Money Availability, Evidence from West African Country, 2000-2022 Global Journal of Auditing and Finance pp. 26-37Full PDF

Effect of Economic Globalization on Business Operations in Developing Countries: Nigeria’s Perspective Global Journal of Auditing and Finance pp. 16-27Full PDF

Relationship Between Audit Committee Characteristics and Audit Quality of Deposit Money Banks in Nigeria Global Journal of Auditing and Finance pp. 1-15FULL PDF

Management Performance and Discretionary Accrual Measures in Nigeria Global Journal of Auditing and Finance pp. 28-33FULL PDF

Effect of Audit Quality on Financial Performance of Deposit Money Banks in Nigeria Global Journal of Auditing and Finance pp. 1-22Full PDF

An Empirical Examination of the Effect of Shareholder Value on Firm Performance in Nigeria Global Journal of Auditing and Finance pp. 23-33Full PDF

Corporate Adaptability and Response During COVID-19 Global Journal of Auditing and Finance pp. 1-11Full PDF

ResearchBib.com
100%
Google Scholar
100%
Publons
56%
Road | Director of Open Access Scholarly Resources
100%
PublicationList.org
45%
InfoBase Index
39%
DOI Indexing
100%
OpenAIRE
100%
PLAGIARISM POLICY
Plagiarism is an Academic Theft. Authors should carefully test their works to make sure it passes a general plagiarism test of at least 75% originality of which the 25% plagiarized content should be quoted statements or References. More so, no part (phrase, paragraph, page) of the submitted manuscript should be source weblinks without proper citation. This will also be considered as plagiarism. Such manuscript will be decided upon by our reviewers whether to reject absolutely or not.
REVIEW POLICY
Submitted manuscripts will be reviewed and decided upon within 5 working days of submission. Each manuscript will be reviewed by at least 2 (two) reviewers and decisions sent via email to the corresponding Author.

JOURNAL KEYWORDS: GJAF; Auditing; Finance

GJAF