Aim and Scope

Aim: The aim of the Finance & Audit Research Archive Letters is to provide a dedicated platform for scholars, researchers, and practitioners to disseminate their latest findings, insights, and perspectives in the fields of finance and audit. This platform seeks to foster the exchange of knowledge, promote collaboration, and advance understanding in these critical areas of study.

Scope: The scope of Finance & Audit Research Archive Letters encompasses a broad range of topics within the domains of finance and audit, including but not limited to:

1. Financial Markets and Instruments: This section covers research on financial markets, instruments, and institutions, including studies on stock markets, bond markets, derivatives, foreign exchange markets, and financial intermediaries.

2. Corporate Finance: Topics in corporate finance include capital structure, dividend policy, corporate governance, mergers and acquisitions, corporate restructuring, and risk management.

3. Investments: This category includes research on portfolio management, asset pricing, behavioral finance, investment strategies, and the evaluation of investment opportunities.

4. Financial Reporting and Analysis: Studies related to financial reporting standards, accounting practices, financial statement analysis, earnings management, and the quality of financial information fall under this section.

5. Auditing and Assurance Services: This section encompasses research on auditing practices, audit quality, auditor independence, internal controls, forensic accounting, and assurance services.

6. Regulatory Frameworks and Compliance: Research focusing on regulatory frameworks, compliance issues, regulatory enforcement, corporate governance reforms, and the impact of regulations on financial markets and institutions.

7. Emerging Trends and Innovations: This category covers emerging trends, innovations, and developments in finance and audit, including fintech, blockchain technology, machine learning applications, and other technological advancements shaping the future of the financial industry.

8. Ethical Considerations: Discussions on ethical considerations, professional ethics, integrity, and responsibility in finance and audit practices.

Finance & Audit Research Archive Letters welcomes original research articles, reviews, case studies, theoretical contributions, empirical studies, and methodological papers. Interdisciplinary research that integrates concepts from finance, accounting, economics, and other related fields is also encouraged. The primary criteria for publication are originality, relevance, rigor, and contribution to advancing knowledge in finance and audit.

In summary, Finance & Audit Research Archive Letters serves as a dynamic platform for researchers and practitioners to share their latest research findings, explore emerging trends, and contribute to the ongoing dialogue in the fields of finance and audit.