About the Journal

*The Journal of Accounting Science (JAS)* serves as a vital platform for the exchange of scholarly insights, research, and practical knowledge among academics, alumni, students, practitioners, and enthusiasts in the field of accounting. JAS welcomes both theoretical and empirical contributions, emphasizing originality and rigorous theoretical underpinnings. The journal covers a broad range of themes within accounting and investment, including financial accounting, management accounting, tax accounting, Islamic accounting, auditing, behavioral accounting, public sector accounting, and accounting information systems. By fostering scientific inquiry and academic dialogue, JAS aims to contribute to the advancement of accounting science and practice.