About this Journal

International Journal of Accounting, Auditing and Taxation ISSN 2756-3634 is a peer-reviewed open access journal that provides a platform for the publication of high quality papers in all aspects of accounting, auditing and taxation. The journal offers valuable insights into developments in accounting and related fields, such as finance, economics and operations. The aims of the journal include the following:

• To initiate and foster discussion on issues that significantly contribute to the disciplines of accounting, auditing,  and taxation, with emphasis on the implications of these disciplines in the ongoing globalisation process of the 21st century. The journal's emphasis on the inter-dependencies of these subjects reflects the increasing complexity of corporate financial management in recent years, and verifies the importance of understanding accounting, auditing and taxation from an international context.
• To advance the academic and professional understanding of accounting, auditing and taxation theory and practice from an international perspective and viewpoint. The journal recognizes that international accounting is influenced by a variety of forces i.e. governmental, political and economical.
• To assist in the understanding of the present and potential ability of accounting, auditing and taxation to aid in the recording and interpretation of international economic transactions. These transactions may be within a profit or nonprofit environment. The journal deliberately encourages a broad view of the origins and development of these disciplines with an emphasis on its functions in an increasingly interdependent global economy, and welcomes manuscripts that help explain current international practices, with related theoretical justifications, and identify criticisms of current practice.
• To encourage the application of economic theory to the explanation of accounting, auditing and taxation phenomena. It provides a forum for the publication of the highest quality manuscripts which employ economic analyses to accounting , auditing and taxation problems. A wide range of methodologies and topics are encouraged and covered.
• The journal focuses on the relationship between accounting, auditing, and taxation to both human behaviour and organizations' structures, processes, social, and political environments. Specific topics covered include the social role of accounting and social accounting; processes influencing innovations in accounting; organizational strategies for designing accounting and information systems; the behaviour of users of accounting information; cognitive studies of accounting and decision-making,  all aspects of accounting's role within organizations, markets, or society.

Open Access 

All articles published by this journal are made freely and permanently accessible online immediately upon publication, without subscription charges or registration barriers.

Also, authors of articles published in this journal are the copyright holders of their articles and have granted to any third party, in advance and in perpetuity, the right to use, reproduce or disseminate articles.

Article-processing charges

International Journal of Accounting, Auditing and Taxation levies an article-processing charge of $500 (USD) for each article accepted for publication. The journal does not charge a submission fee. Authors are required to pay the manuscript handling fee only after their manuscripts have been reviewed and accepted for publication by an editor. Authors can request a waiver or discount during the submission process as the journal routinely waive charges for authors from low-income countries.

ISJ offsets publication expenses – including the cost of peer review management, journal production, and online hosting and archiving – by charging an Article Processing Charge (APC), to authors, institutions or funders for each article published. This publication fees vary by journal and are payable upon article acceptance. 

Peer-review policy

Peer-review is the system used by International Journal of Accounting, Auditing and Taxation to assess the quality of a manuscript before it is published. Qualified researchers in the relevant research area assess submitted manuscripts for originality, validity and significance to help editors determine whether the manuscript should be published or not. 

International Journal of Accounting, Auditing and Taxation operates a double-blind peer-review system, where the reviewers of the paper won't get to know the identity of the author(s), and the author(s) won't get to know the identity of the reviewer. The advantage of double-blind peer review is that it eliminates bias.

Manuscripts submitted to this journal will generally be reviewed by two or more experts who will be required to evaluate whether the manuscript is scientifically sound and coherent, whether it duplicates already published work, and whether or not the manuscript is sufficiently clear for publication. The Editors will reach a decision based on these reports and, where necessary, they will consult with members of the Editorial Board. 

Publication Ethics

International Scholars Journals (ISJ) is a member of the Committee on Publication Ethics (COPE) and abides by its Code of Conduct and aims to adhere to its Best Practice Guidelines.

All journals published by ISJ are committed to publishing only innovative and original material i.e., material that has neither been published elsewhere, nor is it under consideration for publication by another publisher.

Benefits of publishing in this journal

At ISJ, we continue to work hard to support our authors who trust us with their works. Here are just some of the benefits we provide:

• Open Access: Our research is freely available to all, from the time of publication. Readers do not need a subscription or to register before they can access our articles.
• ‎High visibility: ISJ allows maximum visibility of articles published in the journal as they are available to the widest possible scientific outreach, including to the general public.
• Rapid publication: The timeframe between acceptance and publication is about 3 weeks. All ISJ journals offer a fast publication schedule.
• Rigorous peer-review: ISJ is operated by a team of experienced professional editors. We work closely with academic editors and reviewers to provide authors with an efficient, fair, and constructive reviews.
• Post-publication comments: ISJ allows readers and authors to exchange ideas that are directly accessible from the full-text article.
• International readership: All articles are being accessed from over 200 countries worldwide.
• Promotion and press coverage: Articles published in this journal are included in article alerts and regular email updates.
• Access and reach: We continue to submit our journals to all known abstracting and indexing services.
• Flexibility: ISJ journals gives you the opportunity to publish at your convenience.
• Copyright: Authors retain the copyright to their works. Authors are allowed unlimited use and/or distribution of their work without any form of restriction. As an author of an article published in any ISJ journal, you retain the copyright of your article and you are free to reproduce and disseminate your work.

Subscription Information

To subscribe for an article published by any of our journals, kindly contact editor@internationalscholarsjournals.com. The subscription rate is $350 and it is the same for all countries. The subscription charges are inclusive of delivery charges. All journals are open access and subscribers shall receive the print edition.