Focus and Scope

Journal of Accounting and Financial Disclosure (JAFD) is a peer-reviewed scientific journal that publishes research articles, reviews, and conceptual papers in the fields of accounting, auditing, finance, and corporate disclosure. The journal aims to advance knowledge and understanding of financial reporting, transparency, and accountability in both public and private sectors. It serves as a platform for scholars, professionals, and policymakers to exchange ideas and promote best practices in financial management and disclosure.


Scope of Accounting Studies

This section focuses on theoretical and applied research in the accounting discipline.
Topics include:

  • Financial accounting and reporting standards

  • Management accounting and cost control

  • Public sector accounting and government finance

  • Accounting information systems and digital accounting

  • Behavioral and ethical issues in accounting practices


Scope of Financial Management and Auditing

This section examines financial decision-making, auditing processes, and performance analysis in organizations.
Topics include:

  • Corporate finance and investment analysis

  • Risk management and financial planning

  • Internal and external auditing practices

  • Corporate governance and financial compliance

  • Sustainability and integrated financial reporting


Scope of Financial Disclosure and Transparency

This section emphasizes studies related to information disclosure, transparency, and accountability in financial communication.
Topics include:

  • Voluntary and mandatory financial disclosure

  • Corporate social responsibility (CSR) reporting

  • Environmental, Social, and Governance (ESG) disclosures

  • Earnings management and transparency issues

  • Impact of disclosure on investor behavior and market efficiency