Focus And Scope

Focus:

AdiTax serves as an academic platform for publishing theoretical, empirical, and practical studies in accounting, auditing, and taxation. The journal aims to be a reliable reference for academics, practitioners, and policymakers who seek to understand current issues, innovations, and challenges in both global and local contexts.

Scope:

Accounting:

• Financial accounting and reporting.
• Managerial accounting for decision-making.
• Public sector accounting.
• Accounting technology and digital transformation.
• Sustainability accounting.
• Islamic accounting and finance.

Auditing:

• Internal and external auditing practices.
• Technology integration in auditing (e.g., Audit Analytics, Big Data).
• Fraud detection and forensic auditing.
• International auditing standards and local adaptations.
• Risk management in auditing.
• Sustainability auditing.

Taxation:

• International and domestic tax policy analysis.
• Tax compliance and enforcement.
• Tax avoidance versus tax evasion strategies.
• Technology-driven tax systems (e.g., E-Tax, Digital Taxation).
• Taxation in the context of the digital economy.
• Taxation’s impact on economic development.
• International tax harmonization.