Focus and Scope

Focus and Scope

Governance, Accounting, and Taxation Journal (GATJ) focuses on studies that contribute to the development of theory and practice in the fields of governance, accounting, taxation, auditing, and public sector accountability in both public and private sectors. The journal welcomes high-quality theoretical and empirical research employing quantitative, qualitative, or mixed-method approaches. GATJ accommodates a wide range of themes, topics, and perspectives related to governance, accounting, and taxation, including but not limited to the following areas:

• Governance and Institutional Accountability
• Corporate Governance and Ethical Conduct
• Public Sector Governance and Fiscal Transparency
• Financial Accounting and Reporting
• Managerial Accounting
• Public Sector Accounting and Budgeting
• Sustainability Reporting, Corporate Social Responsibility (CSR), and Green Accounting
• Islamic Accounting and Islamic Public Finance
• Tax Policy and Tax Compliance
• Tax Planning, Tax Administration, and Tax Enforcement
• International Taxation (BEPS, Transfer Pricing, and Tax Treaties)
• Auditing and Assurance Services
• Forensic Accounting and Fraud Investigation
• Accounting Information Systems
• Information Technology Governance
• Accounting and Professional Ethics
• Investment Analysis and Financial Decision-Making
• Capital Markets Governance and Financial Reporting
• Behavioral Aspects of Governance, Accounting, and Taxation
• Governance in Financial Institutions (banking, capital markets, and non-bank financial institutions including insurance companies, pension funds, financing companies, and pawnshops)
• Risk Governance and Internal Control Systems
• Sustainability Governance and Accountability
• Intellectual Capital and Value Creation
• Good Governance Issues
• Fraud Mitigation and Prevention
• Whistleblowing Systems and Reporting Mechanisms