Focus and Scope

Scope and Topics

VAE welcomes original empirical research articles, analytical and mathematical accounting models, systematic literature reviews, and policy evaluations across accounting and economic disciplines. Key thematic areas include, but are not limited to:

• Capital Markets & Financial Accounting: Financial reporting quality, earnings management, International Financial Reporting Standards (IFRS) convergence, value relevance of accounting information, and market reaction to financial disclosures.

• Managerial Accounting & Economic Optimization: Cost behavior modeling, internal performance evaluation systems, executive compensation structure, capital budgeting, and strategic management control.

• Auditing, Assurance & Forensic Economics: Audit pricing dynamics, auditor independence, forensic accounting methodologies, fraud detection algorithms, and internal control effectiveness.

• Corporate Governance & Agency Economics: Board monitoring efficiency, shareholder rights, agency theory applications in corporate finance, and ownership structure dynamics.

• Taxation, Fiscal Policy & Economic Impact: Corporate tax avoidance, tax planning economics, international transfer pricing, and the economic impact of tax policy reforms.

• Sustainability Accounting & Economic ESG Matrix: Non-financial disclosure metrics, carbon accounting, corporate social responsibility (CSR) economic valuation, and integrated reporting frameworks.