Aim and Scope

The UMYU Journal of Accounting and Finance Research (UMYU-JAFR) is an international, peer-reviewed, open-access journal dedicated to the advancement and dissemination of high-quality original research and scholarly reviews in all areas of accounting and financial management. Published by the Department of Accounting at Umaru Musa Yar’adua University, Katsina, Nigeria, the journal serves as a vital platform for academics, practitioners, and policymakers to share innovative insights that address contemporary challenges and shape the future of the discipline.

The primary aim of UMYU-JAFR is to publish rigorous and impactful research that contributes to theoretical development, empirical understanding, and practical application in accounting and finance. The journal seeks to foster scholarly exchange that bridges diverse methodologies and global perspectives.

The scope of the journal encompasses, but is not limited to, the following thematic areas:

·         Financial Accounting & Reporting: Standards, disclosure practices, integrated reporting, sustainability accounting, and international harmonization.

·         Management Accounting & Control: Cost management, performance measurement, budgeting, strategic management accounting, and value creation.

·         Auditing & Assurance: Audit quality, regulatory procedures, internal audit, forensic accounting, and corporate governance oversight.

·         Taxation: Tax policy, compliance, administration, planning, and the socio-economic impact of taxation.

·         Corporate Finance: Capital structure, dividend policy, mergers and acquisitions, corporate restructuring, and entrepreneurial financing.

·         Financial Markets & Investments: Asset pricing, market efficiency, portfolio management, behavioral finance, and financial institutions.

·         Public Sector & Not-for-Profit Accounting: Financial management, accountability, auditing, and resource allocation in government and NGOs.

·         Accounting Information Systems (AIS): Digital transformation, blockchain, data analytics, cybersecurity, and the role of technology in accounting.

·         Business Analysis & Valuation: Financial statement analysis, credit risk assessment, and business performance evaluation.

The journal welcomes interdisciplinary approaches that connect accounting and finance to related fields such as economics, law, management, and information technology. All published content is freely available to read, download, and share, ensuring maximum visibility and impact for authors' work.