Accounting and Auditing | Aims and Scope Update

To further enhance the quality of Accounting and Auditing and the papers published in it, under the guidance of our Editor-in-Chief, Prof. Dr. Assunta Di Vaio, the journal has updated and revised its aims and scope. The original aims and scope and the updated version are listed below:

Aims (new version):	Aims (old version):
Accounting and Auditing (ISSN 3042-6618) is an international, peer-reviewed, open access journal published quarterly online. The journal publishes rigorous research that advances knowledge and practice in accounting, auditing and assurance, corporate governance, and accountability, with particular attention to how organizations measure, manage, report, and verify performance in complex economic and sustainability contexts. We welcome theoretical, empirical, and methodological contributions that offer clear originality and strong implications for research and/or practice. The journal is designed for a broad audience—scholars, practitioners, standard setters, regulators, and policy makers—who are interested in the credibility, comparability, and decision usefulness of accounting and assurance information. Manuscripts we publish include original research articles and high-quality review papers (including systematic literature reviews), as well as well-developed conceptual pieces and evidence-based case studies where they generate insights that extend beyond the single setting. Authors are expected to provide transparent methods and sufficient detail to support interpretation and replication where applicable (e.g., data sources, analytical procedures, robustness checks).	The Journal of Accounting and Auditing (ISSN 3042-6618) is a scholarly publication built around accounting and auditing. Its mission is to publish and facilitate both theoretical and empirical research that offers original contributions to the fields of accounting and auditing. We aim to expand the existing literature by introducing new perspectives, theories, and best practices, fostering discussions among a diverse community of scholars and practitioners.
Scope (new version):	Scope (old version):
The journal covers, but is not limited to, the following research topics: (1) Core accounting and reporting Financial accounting and reporting (including disclosure quality, standard setting, and reporting outcomes); Managerial accounting, management control systems, performance measurement, and decision support; Public sector accounting and accountability; Accounting in corporate governance, internal control, risk management, and fraud prevention. (2) Auditing, assurance and accountability Internal and external auditing, audit quality, audit judgment, and audit regulation; Assurance of financial and non-financial information, including emerging assurance practices and analytics-enabled auditing; Governance mechanisms and accountability relationships among firms, stakeholders, regulators, and institutions. (3) Sustainability, ESG, climate and nature accounting Sustainability accounting and sustainability auditing/assurance; ESG reporting, ESG metrics, and the governance of sustainability information; Corporate social responsibility and social/environmental accounting; Sustainability reporting and practices, including SDG-related measurement and reporting; Carbon management accounting, GHG accounting, forest carbon accounting, and biodiversity accounting. (4) Technology, innovation and emerging issues in accounting and auditing Accounting information systems and data governance for accounting and assurance; Digital transformation in accounting and auditing (e.g., analytics, continuous monitoring, digital reporting); Artificial intelligence and generative AI applications in accounting disclosure, auditing, and accounting education/training; Innovation in accounting and assurance practices, methods, and professional standards.	The research areas covered by the journal include, but are not limited to: Sustainability Accounting; Managerial Accounting; Sustainability Auditing; Carbon Management Accounting; Accounting Information Systems; Sustainable Development Goals; Social and Environmental Accounting; ESG (Environmental, Social, Governance); Corporate Social Responsibility; Accounting in Corporate Governance; Financial Accounting and Reporting; Sustainability Reporting and Practices; Accounting and Digital Transformation; Artificial Intelligence and Disclosure; Accounting and Sustainable Business Models; GenAI into the Accounting Classrooms; Biodiversity Accounting; GHG Accounting and Climate; Forest Carbon Accounting; Public Sector Accounting; Accounting Innovation.

For more detailed information, please visit the following link: https://www.mdpi.com/journal/accountaudit/about.

Accounting and Auditing Editorial Office