Journal Introduction

Emerging Trends in Accounting and Auditing is a peer-reviewed academic journal dedicated to exploring emerging trends, innovative developments, and contemporary challenges in the fields of accounting, auditing, financial reporting, and accounting information systems. The journal aims to provide a high-quality platform for the dissemination of original research that contributes to both theoretical advancement and practical applications within these disciplines.

Supported by Shahid Beheshti University, the journal is published in English to facilitate the exchange of knowledge between Iranian scholars and the international academic community. By encouraging interdisciplinary and forward-looking research, the journal seeks to promote scholarly dialogue on evolving issues affecting the accounting and auditing profession in an increasingly complex and technology-driven environment.

The journal welcomes contributions from researchers, academics, practitioners, and graduate students, with a particular emphasis on studies that address emerging challenges, novel methodologies, technological innovations, regulatory developments, and their implications for accounting and auditing practices. Through the publication of rigorous and impactful research, Emerging Trends in Accounting and Auditing aims to contribute to the advancement of knowledge and the development of practical solutions for the profession and society.

Journal Vision

Emerging Trends in Accounting and Auditing aspires to become a leading international journal in the fields of accounting and auditing. The journal is committed to publishing high-quality, innovative, and impactful research that advances academic knowledge and contributes meaningfully to professional practice. By fostering scholarly excellence and promoting cutting-edge research on emerging issues and trends, the journal seeks to influence both the development of future research agendas and the evolution of accounting and auditing practices worldwide.