Editorial Policies

Focus and Scope

The journal has a wide scope in terms of the subject areas it covers, which include, but are not limited to:

  • Accounting: Contemporary accounting issues, such as auditing, accounting education, accounting history, accounting regulation, accounting policies and estimates, accounting information systems, carbon accounting, earnings management, environmental accounting, financial reporting, forensic and investigative accounting, fraud and anti-bribery, Islamic Accounting, management accounting, international financial reporting standards (IFRS), public sector accounting, taxation.

  • Economics: Agribusiness, agricultural and resource economics, applied economics, economic development and growth, economic policy and rural development, economic regulations, environmental and natural resource economics, financial economics, health economics, international economics, knowledge economy, energy economics, micro and macroeconomics, money and monetary policy, urban and regional economics.

  • Finance: Asset pricing, banking including Islamic banking and international banking, behavioural finance, bond market, business valuation, capital markets, carbon finance, corporate finance, corporate governance, derivative and derivative markets, dividend policy, financial institutions, financial markets and instruments, global and European debt crisis, globalisation and integration, green finance, international finance, insurance, investment and risk management, Islamic finance, Islamic Financial Institutions, lending policy, mergers and acquisitions, micro finance, options and futures, public finance, public sector financial management, regulatory framework (e. g. Basel III), small business finance, stock market, and venture and venture capital.


Section Policies


Checked Open Submissions Checked Indexed Unchecked Peer Reviewed


Checked Open Submissions Checked Indexed Checked Peer Reviewed

Peer Review Process

  • Each submission will be reviewed by 2 anonymous reviewers. Reviewers are expert in the relevant field and have track record of publications. Referees can give the decision as "accept", "reject" or "revision". When there will be an extreme disagreement between 2 reviewers, editor may refer the paper to a third reviewer.

  • Reviewers usually get 28 days to prepare and send their report. A reviewer can get a 2 weeks grace time if such request is received in writing.

  • An editorial decision is made purely based on the review reports.

For more information please see the Editorial Policy


Open Access Policy

This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.



This journal utilizes the LOCKSS system to create a distributed archiving system among participating libraries and permits those libraries to create permanent archives of the journal for purposes of preservation and restoration. More...


Editorial Board

Dr Farid Ahmed Sobhani
United International University (UIU)
Dhaka 1212, Bangladesh


Editorial Advisory Board Members

Mohamad Ali Abdul-Hamid
University Utara

Professor Tony Fang
Memorial University

Dr Xiaoming Li
Massey University
New Zealand


Editorial Board Members

Associate ProfessorDr. Rosliza Mat-Zin
Universiti Malaysia Terengganu

Dr. Azleen Ilias
Universiti Tenaga Nasional

Dr Yuan Yuan Hu
Massey University
New Zealand

Dr Jamalludin Helmi Hashim
University of Suktan Zainal Abidin (UniSZA)

Dr Ivy Chia
SIM University

Dr Wan Mohammad Taufik Bin Wan Abdullah
Universiti Tenaga Nasional