Focus and Scope

• Accounting information systems and digital reporting infrastructures.
• Financial reporting quality, earnings transparency and detection of corporate fraud.
• Auditing practices, assurance quality and governance oversight.
• Ethical issues in financial decision making and organisational accountability.
• International accounting standards and comparative global reporting frameworks.
• Behavioural influences on accounting judgement and audit decision making.
• Risk assessment, internal controls and forensic accounting approaches.
• Regulatory developments, compliance mechanisms and policy impacts on financial ethics.