About
The Global Journal of Auditing and Finance is dedicated to publishing rigorous, high-quality scholarship that advances theoretical understanding and empirical insights at the nexus of auditing, assurance, and financial management within a global context. It serves as a preeminent international platform for disseminating cutting-edge research that addresses the evolving complexities of financial ecosystems and the critical role of auditing in ensuring market integrity and stakeholder confidence. The journal invites original contributions across a comprehensive range of topics, including financial accounting and reporting, corporate finance, investment analysis, behavioral finance, and risk management. We particularly welcome submissions exploring corporate governance, internal and external auditing practices, forensic accounting, sustainability reporting and assurance, and the transformative impact of financial technology (FinTech). Furthermore, GJAF encourages research examining international accounting standards, regulatory frameworks, and their implications for global financial markets. The journal is especially keen on interdisciplinary work that integrates perspectives from economics, psychology, sociology, and data science to illuminate intricate financial decision-making processes and enhance audit quality. Methodologically, we embrace diverse paradigms, including quantitative, qualitative, archival, experimental, and theoretical approaches, provided they demonstrate scholarly excellence and robust execution. GJAF publishes original research articles, comprehensive literature reviews, conceptual papers offering significant theoretical advancements, and meticulously developed case studies with broad applicability. The primary audience includes academics, researchers, doctoral candidates, and practitioners in accounting, finance, and business administration seeking to engage with and contribute to the forefront of knowledge. The journal is committed to fostering impactful research that informs policy, elevates professional practice, and deepens our collective understanding of global auditing and financial phenomena.