Aims

Advancement of Accounting Attitudes aims to advance and expand knowledge in accounting and related fields, promote innovative and interdisciplinary perspectives, and foster scholarly interaction among researchers, academics, practitioners, and policymakers. In pursuit of these objectives, the journal seeks to identify theoretical and practical issues in accounting and to develop research-based solutions to them. It publishes original and innovative research across a broad range of areas, including accounting, auditing, finance, corporate governance, sustainability reporting, emerging technologies, and the public sector. Submitted manuscripts are considered for publication following an initial screening, expert peer review, and approval by the Editorial Board.

Scope

The journal welcomes original and innovative research in the following main areas and subject fields:

No.	Main Area and Subject Area
AREA	Accounting Theory and Financial Reporting
1	Accounting Theory and Conceptual Framework
2	Recognition, Measurement, and Presentation in Accounting
3	Earnings Quality and Financial Reporting Quality
4	Earnings Management and Income Smoothing
5	Accounting Conservatism and Prudence
6	Disclosure Quality, Transparency, and Information Content
7	Valuation and Decision Usefulness of Accounting Information
8	Accounting Standards and Their Implementation Consequences
AREA	Management Accounting and Strategic Cost Management
9	Costing Systems and Cost Management
10	Budgeting, Planning, and Management Control
11	Performance Evaluation and Performance Measurement Systems
12	Strategic Management Accounting
13	Decision-Making, Pricing, and Profitability Analysis
14	Innovation and Change in Management Accounting
AREA	Auditing, Assurance, and Control
15	Audit Quality and Auditor Reporting Quality
16	Auditor Judgment and Decision-Making
17	Auditor Independence, Competence, and Professional Skepticism
18	Audit Fees, Auditor Tenure, and Audit Firm Characteristics
19	Fraud, Corruption, and Forensic Accounting
20	Internal Control, Internal Auditing, and Risk Management
21	Operational, Compliance, and Performance Auditing
22	Information Technology Auditing and Audit Data Analytics
AREA	Corporate Governance and Corporate Finance
23	Corporate Governance Mechanisms and Accountability
24	Ownership Structure, Boards of Directors, and Audit Committees
25	Cost of Capital, Risk, and Return
26	Capital Structure and Financing Policies
27	Dividend Policy and Cash Holdings
28	Working Capital and Liquidity Management
29	Mergers, Acquisitions, Financial Distress, and Bankruptcy
AREA	Capital Markets and Financial Behavior
30	Capital Market-Based Accounting Research
31	Information Content of Earnings, Cash Flows, and Accruals
32	Asset Pricing and Market Anomalies
33	Behavioral Finance and Decision Biases
34	Institutional Investors, Traders, and Market Reactions
AREA	Public Sector Accounting, Taxation, and Not-for-Profit Organizations
35	Public Sector Accounting and Financial Reporting
36	Public Budgeting, Public Financial Management, and Accountability
37	Public Sector Auditing and Financial Oversight
38	Tax Accounting, Tax Policy, and Compliance
39	Accounting for Municipalities and Not-for-Profit Organizations
AREA	Technology, Data, and the Future of Accounting
40	Accounting Information Systems and Information Technology Controls
41	Artificial Intelligence and Machine Learning in Accounting and Auditing
42	Big Data, Data Analytics, and Accounting Decision-Making
43	Blockchain, Digital Assets, and Financial Technology (FinTech)
44	Digital Reporting and eXtensible Business Reporting Language (XBRL)
45	Cybersecurity, Privacy, and Financial Information Resilience
AREA	Sustainability, Ethics, Education, and Interdisciplinary Perspectives
46	Sustainability Reporting and Environmental, Social, and Governance (ESG) Information
47	Environmental, Carbon, and Natural Resource Accounting
48	Corporate Social Responsibility, Integrated Reporting, and Value Creation
49	Professional Ethics, Culture, and Accountants' Public Responsibility
50	Behavioral Accounting and Decision-Maker Judgment
51	Accounting Education, Professional Competencies, and the Future of Work
52	International Accounting and Comparative Studies
53	History, Sociology, and Political Economy of Accounting