The Journal of Accounting, Auditing, and Finance (JAAF), peer-reviewed and published quarterly, is an indispensable resource for accounting and auditing researchers, faculty and students. relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting.