Focus & Scope

The scope of the journal includes, but is not limited to, the following areas:

• Financial Accounting and Reporting

• Management Accounting

• Auditing and Assurance Services

• Accounting Information Systems

• Public Sector Accounting

• Islamic Accounting

• Taxation

• Corporate Governance and Ethics

• Sustainability and Environmental Accounting

• Forensic Accounting and Fraud Examination

• Accounting Education and Pedagogy

• Behavioral Accounting

• Digital Transformation in Accounting and Auditing

GAAR encourages submissions that combine theoretical rigor with practical relevance and contribute to the understanding and development of accounting practices in various contexts, both national and international.