Goodwood Akuntansi dan Auditing Reviu (GAAR) is a peer-reviewed scholarly journal published by Penerbit Goodwood. GAAR publishes high-quality research articles that address significant and thought-provoking questions, develop or test theories, replicate prior studies, explore contemporary phenomena, review and synthesize existing literature, and offer new perspectives in the field of accounting. The journal welcomes well-written empirical research, case studies, and theoretical papers that demonstrate novelty and make substantial contributions to the advancement of accounting theory and practice. GAAR aims to serve as a platform for academics, researchers, and practitioners to disseminate innovative ideas and findings that enrich accounting knowledge both conceptually and practically. The journal is published twice a year, in May and November. ISSN (Online): 2964-0652 Frequency: Twice a year (May and November) Language:  English Publisher: Penerbit Goodwood Scope The scopes of the journal include, but are not limited to, the following fields: 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