Journal Objectives

The primary objectives of Emerging Trends in Accounting and Auditing are as follows:

• Establishing a Scholarly Reference for Emerging Technologies: The journal focuses on examining and analyzing the impact of emerging technologies, including artificial intelligence, machine learning, blockchain, and cloud-based systems, on accounting and auditing practices.

• Promoting Transparency and Innovation in Financial Reporting: The journal seeks to advance the development of innovative frameworks for financial reporting in the modern era, with the aim of enhancing transparency, accuracy, accountability, and the usefulness of financial information.

• Providing a Platform for Interdisciplinary Research: By covering topics that integrate accounting and auditing with areas such as emerging technologies and behavioral studies, the journal encourages interdisciplinary research that generates more comprehensive, insightful, and practically relevant findings.

• Fostering Collaboration Between Domestic and International Scholars: Through the publication of articles in English and a focus on globally relevant issues, the journal serves as a bridge between Iranian researchers and the international academic community, facilitating knowledge exchange and collaborative research opportunities.