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The Journal of Modern Accounting and Auditing (Print ISSN 1548-6583, and Online ISSN 1935-9683) is an international, scholarly and peer-reviewed journal (print and online) published monthly by David Publishing Company, USA which was founded in 2001. The journal publishes high quality research papers in finance and economic aspects of accounting and auditing. The scope of the Journal is broad. It includes studies of the functioning of security and exchange markets through to the economics of internal organization and management control. It also includes research papers relating to market microstructure, asset pricing, and corporate financial decision making. A distinctive feature of the Journal is that it recognizes that adverse selection and moral hazard issues are pervasive in financial markets and business organizations, and that accounting (both financial and managerial) plays a part in ameliorating the problems arising from such informational problems. Thus the editors see accounting and finance as being conceptually inter-linked. These linkages are especially apparent in the areas of corporate governance, financial communication, financial performance measurement, and managerial reward and control structures.
Peer Review Policy
Journal of Modern Accounting and Auditing is a refereed journal. All research articles in this journal undergo rigorous peer review, based on initial editor screening and anonymous refereeing by at least two anonymous referees.
The Journal welcomes both theoretical and empirical contributions, especially theoretical papers that yield novel testable implications and empirical papers that are theoretically well motivated. We would welcome manuscripts on all aspects of accounting and auditing, such as:
● Accounting Theory and Practice, including Accounting Information and Systems, Behavioral Accounting, Cost/Managerial Accounting, Government and Non-profit International Accounting and Finance, E-commerce Accounting and so on.
● Auditing Theory and Practice, including Auditing Education, Auditing Industry, CPA Firms, Capital Market, Auditing Engagement and so on.
● Internal control, Corporate Governance, Corporate Performance, Corporate Accountability, Corporate Social Responsibility.
● Other topics on accounting, auditing and finance.