Aims & Scope

Aim

Fairness aims to advance rigorous scholarship in accounting, auditing, and taxation by fostering research that strengthens transparency, accountability, ethical conduct, and fairness in financial and fiscal systems across private and public sectors.

Scope

The journal publishes high-quality theoretical, empirical, and applied studies in accounting, auditing, and taxation, including but not limited to the following areas:

• Financial Accounting and Reporting: financial statement quality, earnings management, disclosure practices, IFRS adoption, integrated and sustainability reporting.
• Management Accounting and Control: performance measurement, cost management, budgeting, strategic management accounting, and decision-support systems.
• Auditing and Assurance: audit quality, auditor independence, audit judgment, internal and external auditing, forensic auditing, risk-based auditing, and assurance services.
• Governance and Accountability: corporate governance mechanisms, internal control systems, accountability in public and private organizations, and stakeholder-oriented reporting.
• Taxation: tax policy, tax compliance and behavior, tax administration, digital taxation, international taxation, transfer pricing, and tax avoidance within legal and ethical boundaries.
• Public Sector Accounting: government accounting, public financial management, audit of public institutions, and fiscal transparency.
• Accounting Information Systems: digital accounting, data analytics, artificial intelligence in accounting and auditing.
• Ethics and Professional Responsibility: ethical decision-making, professional standards, integrity in accounting and auditing practices, and the role of regulation.

The journal particularly encourages interdisciplinary and policy-relevant research that addresses emerging issues, promotes fairness and equity in financial practices, and contributes to improved governance and trust in both developed and emerging economies.