Overview

Fairness provides a venue for high-quality manuscripts related to economics, finance, management accounting and accounting practice in the broadest sense. The editorial board encourages manuscripts that are international in scope, and articles that are perceptive, and evidence-based and seek new solutions or new ways of thinking about practices and problems and invite reasoned critical perspectives. However, readers may also find papers that investigate issues with global relevance. Fairness is published by the publishing company "Generate Digital Publishing".

Fairness is an open-access journal which means that all content is freely available at no cost to the user or the institution. The scope of the journal includes empirical and theoretical articles relating to economics, finance, management accounting, and accounting practice broadly and continuously as a whole.

Aims & Scope

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.

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.