To provide a forum for the exchange of ideas and dissemination of empirical findings and analytical research in the specialised areas of accounting and finance with special emphasis on scholarly works with policy implications for countries in the Asia Pacific. The following are some of the topical subject areas relevant to the journal (but are not limited to):

Accounting

• Financial reporting and accounting standards
• Auditing issues
• Value based accounting and its relevance
• Theory of accounting firm
• Environmental auditing
• Corporate governance issues
• Public sector accounting

Finance

• Valuation of financial assets
• International capital flows
• Ownership and agency theory
• Stock market behavior
• Investment and portfolio management
• Islamic banking and finance
• Microstructures of financial markets