international journal of auditing and
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Volu
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Published byACADEMIC RESEARCH FOUNDATIONSNew Delhi (India)
International Journal of
Auditing andAccounting Studies
Volume 1
Number 1
June 2019
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INTERNATIONAL JOURNAL OF AUDITING AND ACCOUNTING STUDIES
CONSULTING EDITOR
Prof Dr. Shireenjit JohlProfessor of AccountingGriffith Business School, Department of Accounting,Finance and Economics, Griffith University, AustraliaE-mail: [email protected]
CONSULTING EDITOR
Prof Dr. Ashutosh V. DeshmukhProfessor of Accounting and Chairman , Department ofAccounting & MIS, Penn State University, Behrend, USAE-mail: [email protected]
CONSULTING EDITOR
Prof Dr. Simon GaoProfessor of Accounting and FinanceEdinburg Napier University, United KingdomE-mail: S. [email protected]
ASSOCIATE EDITOR
Dr Angelina Seow Voon YeeAssociate Professor of Accounting & Director of NUBSExecutive Education, Nottingham University BusinessSchool Malayia campus, MalaysiaE-mail: [email protected]
ASSOCIATE EDITOR
Dr. Anbalagan Krishnan Associate Professor of Accounting & DeanAMU (University), MalaysiaE-mail: [email protected]
ASSOCIATE EDITOR
Dr. Amr KotbAssociate Professor of Accounting and ChairmanZayed University, Dubai, United Arab EmiratesE-mail: [email protected]
MEMBERS
1. Prof Dr. Anil K. SharmaProfessor of Finance & AccountingIndian Institute of Technology (IIT), Roorkee, IndiaE-mail: [email protected]
2. Prof. Dr. Mohamed Abdel Aziz HegazyProfessor of AccountingAmerican University of Cairo, EgyptE-mail: mahegazy@ aucegypt.edu
3. Dr.Cevdet K z lAssociate Professor of Accounting, Department ofManagement, Istanbul Medeniyet University, TurkeyE-mail: [email protected]
Edior-in-Chief : Prof Dr Prem Lal JoshiProfessor of Accounting, Faculty of Management, Multimedia University
Cyberjaya, Malaysia, E-mail: [email protected]
4. Dr, Ayse Tansel CetinProfessor of Accounting and Finance , Department ofBusiness Administration, Yalova Üniversitesi, TurkeyE-mail: [email protected];[email protected]
5. Dr. Anup Kumar SahaAssociate Professor, Faculty of Business Studies,Eastern University, BangladeshE-mail: [email protected]
6. Dr. Nidhi Bansal(PhD, IIT, Roorke, India)Freelance Researcher, Delhi, IndiaE-mail: [email protected]
14. Prof. Dr. Balakrishnan CharumathiProfessor in Accounting and Finance Area,Department of Management Studies,Pondicherry Central UniversityPondicherry, IndiaE-mail: [email protected]
15. Prof. Dr. Govindan MarthandanProfessor, Faculty of Management, MultimediaUniversity, Cyberjaya, MalaysiaE-mail: [email protected]
16. Dr Shaista WasiuzzamanAssitant Professor, School of BusinessUniversiti Teknologi Brunei,Jalan Tungku LinkGadong BE1410, Brunei DarussalamE-mail: [email protected]
17. Dr. Archana Patro Assistant Professor, Finance and Accounting IndianInstitute of Management, Rohtak, IndiaE-mail: [email protected]
18. Dr. Atul BansalAssociate Professor of AccountingGulf Univesity, Kingdom of BahrainE-mail: [email protected]
19. Dr. Zhenkun WangDepartment of Accounting, Nanjing University ofFinance & Economics Nanjing, ChinaE-mail: [email protected]
20. Dr. Adel M. Sarea Associate Professor of Accounting and EconomicsCollege of Business and Finance,Ahlia University- Kingdom of BahrainE-mail: [email protected]; [email protected]
21. Dr. Andreas G. KoutoupisAssociate Professor of Financial Accounting &Auditing, University of Thessaly, Larissa, GreeceE-mail: [email protected];[email protected]
22. Dr Modar Ali Ishaq AbdullatifAssociate Professor of AccountingPrincess Sumaya University for TechnologyAmman, JordanE-mail: [email protected]
23. Prof Dr Ehab Abou-ElkheirProfessor of Accounting and Dean of Faculty ofManagement Technology -German University in Cairo, EgyptE-mail: [email protected]
24. Dr. Zakaria AliaribiReader in Accounting and FinanceLancashire School of Bueinss and EnterpriseUniversity of Central Lancashirec, United KingdomE-mail: [email protected]
25. Dr Poon Wai ChingAssociate Professor, Department of EconomicMonash University, Malaysia Campus, MalaysiaE-mail: [email protected]
26. Prof. Dr. Nagalingam NagendrakumarProfessor of Accounting , Global HumanisticUniversity, Curacao. Advisor-Academic Affairs,Institute of Chartered Accountants of Sri Lanka,Sri LankaE-mail: [email protected];[email protected]
27. Dr. Jennifer Martínez-FerreroAssistant Professor of Accounting and FinanceMultidisciplinary Institute for Enterprise (IME)-University of Salamanca, Campus Miguel deUnamuno, FES, 37007 Salamanca (Spain)E-mail: [email protected]
28. Dr.Theresia Woro Damayant, Associate Professor of Accounting,Economics and Business Faculty,Satya Wacana Christian UniversityCentral Java, IndonesiaE-mail: [email protected]
29. Prof Dr. Rajesh KumarProfessor of Finance. Institute of ManagementTechnology, Dubai, United Arab EmiratesE-mail: [email protected]
30. Dr. Chong Lee LeeSenior Lecturer, Finance, Faculty of Management,Multimedia University, Cyberjaya, MalaysiaE-mail: [email protected]
31. Prof Dr. Salma Damak-AyadiProfessor of AccountingIHEC Carthage, TunisiaE-mail: [email protected]
32. Dr. Subhash AbhayawansaAssociate Professor of Accounting and FinanceFaculty of Business and Law, Swinburne BusinessSchool, Department of Accounting, Economics andFinance, BA1229 Hawthorn campus, AustraliaE-mail: [email protected]
Journal Proposal / Call for Papers
International Journal of Auditing and Accounting Studies (IJAAS)Editior-in –Chief: Prof. Dr Prem Lal Joshi
Publisher: ACADEMIC RESEARCH FOUNDATIONS , New Delhi (India)
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AIMS OF THE JOURNAL
International Journal of Auditing and Accounting Studies (IJAAS) is double blind reviewedinternational journal that publishes research, intensive articles, and scientific manuscripts focusingon all aspects of Auditing and Accounting topics.
The core objective of the journal is to contribute significantly to ever-changing body of knowledge inAuditing and Accounting theory and pracitce. The journal endeavours to bring together academicand professional researchers on a common forum in order to enlighten and discuss the contemporaryresearch ideas and topics impacting the businesses, government, accounting profession and thesociety at large. Studies related to accounting in cross-cultural set ups in emerging economies aregiven preferences.
IJAAS is a valuable outlet for publication of high quality research in the areas of Auditing andAccounting, particularly focusing on emerging issues. All methodologies including, but not limited to:quantitative, qualitative, experimental, behavioural, mixed methods, surveys, case-based studiesand reviews are welcome. The readerships of the journal include accounting, auditing and financeteachers, researchers, professionals, managers and policy makers.
Publication Frequency: Bi-annually
TOPICS OF RESEARCH INTERESTS
(All topics in auditing and accounting areas are included): • Auditing and assurance services • Auditquality, audit fees, auditor’s tenure and auditor’s independence • Audit report lag • Auditors’ reportingdecisions for accounting estimates • Audit evidence • Pricing initial audit engagements • Auditcommittees • Effectiveness of of international standards for auditing (ISA) • Internal audit effectivenessand information technology • Effectiveness of external auditor reports • Audit data analytics • Artificialintelligence and its impact on accounting • Role of auditors in risk assessment • Big data analyticsand auditing and accounting • Continuous auditing and role of Big Data • Auditing and accounting inthe age of digitalization • E-commerce and auditing • ERP audits • Impact of Blockchain accountingon accountants and auditors‘ skills and practices • Impact of Crypto currencies on accounting andauditing • Information systems and computer auditing • Issues and challenges created by Fintech inauditing procedures • Financial Accounting and reporting • Impact of technology in financial reporting• Financial reporting users and their needs • The future of reporting and its relevance, includingdigital reporting • International Accounting • Impact of convergence of International Financial ReportingStandards(IFRS) • IFRS and cost capital • Capital market research • Earnings management in familyversus non family firms • Earnings management and corporate governance • Fraud, ethics andcorruption • Compliance and value approaches for accounting ethics • Accounting and human rights• Accounting, information technology, and corporate governance • Impact of Fintech on corporatefinancing decisions • Accounting communication • Public Sector Accounting • Corporate social andenvironmental accounting and reporting • Integrated and sustainability development and reporting •Carbon accounting and climate change • Ethical issues in accounting and financial reporting •Measurement and reporting of Risks • Sustainability and corporate governance • Measurement andvaluation of intellectual capital • Role of professional bodies in the development of accountingstandards • Political issues, political linked companies and accounting practices • Islamic accounting• Accounting and Financial Education • Cost and Managerial accounting and control practices •Strategic managerial accounting • Behavioural accounting • Budgeting practices and their behaviouralimplications • Contemporary performance measurement and management (PMM) • Environmentalcost management and reporting • Accounting information systems • Taxation and tax avoidance
Review Process and Acceptance of manuscripts: IJAAS follows a double blind review process ofall the manuscripts. The review process time may take between 8 to 12 weeks. The journal followsa review form for the reviewers. Reviewers may also add their comments in the second section ofthe Review Form. Having reviewed the paper, the reviewers will be requested to make any of thefollowing decisions: • Accept as it is • Accept with minor revisions • Accept with major revisions •Send me the revised paper • Reject
IJAAS publishes original and unpublished manuscripts. All the manuscript submitted to the journalshould be the original work of the authors and the manuscript should not be under review of anyother journal.
IJAAS publishes research articles only in English language. It follows Harvard style of citation inthe text (e.g. Joshi, 2018). For preparing the manuscript, authors should use the following guidelines:
• When single author is used, the author’s name (without initials) and the year of publication
• When two authors are used: both authors’ names and the year of publication, and
• When three or more authors are used: first author’s name followed by et al. and the year ofpublication.
• Authors are advised to see that every reference cited in the text should be presented in thereference list (and vice versa).
Reference to a journal article
All references should be listed in alphabetical orders. The style of reference at the end should be inthe following way:
Joshi, P L., (2001) Diffusion of new management accounting practices: the case of India, InternationalJournal of Accounting Auditing and Taxation, 10 (1), pp. 85-109.
More than one reference from the same author(s) in the same year must be identified by the letters‘a’, ‘b’, ‘c’, etc., placed after the year of publication.
Reference to a book
Strunk, Jr., W., White, E.B.,( 2000) The Elements of style, fourth ed. New York: Longan.
Proofs: It is the responsibility of the first author or corresponding author to correct the proofs of theaccepted article which will be sent electronically. The same should be returned within three weeksof the receipt. Corrections should be restricted to typesetting errors only; Any additional changes willbe charged to the authors. No late or last-minute corrections will be entertained.
Reprints: A copy of the the published paper in PDF file will be sent to the authors which will bereprint copy of the published article.
Copyright: Once the manuscript is accepted, it will be the responsibility of the corresponding authorto send the copyright form, signed by each author and co-authors.
Prepation of manuscript
• The size of the manuscripts submitted to I JAAS should be between 3,000 to 6, 000 words.
• The title page should include title of the manuscript, all authors names, institutional affiliation,full address, email addresses.
• Title of the manuscript should be appealing and concise. Do not include any mathematical signin it.
• An Abstract of not more than 300 words should be prepared.
• All pages in the manuscripts should be properly paged.
• If any footnotes are used, they should appear at the bottom of the text page where they arequoted.
• All tables and figures should be included at the end, just after the references. All tables andfigures should be numbered consecutively.
All acknowledgements should be included just before the refrencences.
Guidelines to the Authors