MAKE MOST OF THE KNOWLEDGE NETWORK, JOIN ACADEMIC RESEARCH FOUNDATION

International Journal of Auditing and Accounting Studies

International Journal of Auditing and Accounting Studies

Frequency :Bi-Annual

ISSN :2582-3272

Peer Reviewed Journal

Editor-in-Chief

Prof Dr Prem Lal Joshi

ICSSR Senior Fellow, India
(Former Professor of Accounting, MMU Malaysia and  UOB, Bahrain
SCOPUS  Author ID: 7202881761
Web of Science Researcher  ID: P-2175-2016]
Email:  alp74297@gmail.com


Consulting Editor

Prof Dr. Shireenjit Johl

Professor of Accounting
Griffith Business School, Department of Accounting,
Finance and Economics, Griffith University, Australia
E-mail: s.johl@griffith.edu.au


Prof Dr. Ashutosh V. Deshmukh

Professor of Accounting and Chairman
Department of Accounting & MIS, Penn State University, Behrend, USA
SCOPUS Author Id: 7006229957
E-mail: avd1@psu.edu


Dr. Razana Juhaida Johari

Associate Professor Accounting
Faculty of Accountancy
Universiti Teknologi MARA, Malaysia
Scopus Author ID:  57193009534
Email: razanajuhaidajohari@gmail.com


Associate Editor

Dr. Archana Patro

Assistant Professor, Finance and Accounting
Indian Institute of Management, Rohtak, India
Scopus Author ID: 57209570544
E-mail: archana.patro@iimrohtak.ac.in


Dr. Siriyama Herath

Associate Professor of Accounting
Clark Atlanta University
Atlanta, Georgia, United States
Scopus Author ID: 9042016000
Email:  sherath@cau.edu


Dr. Chong Lee Lee

Senior Lecturer, Finance, Faculty of Management,
Multimedia University, Cyberjaya, Malaysia
SCOPUS Author ID: 24437727300
E-mail: llchong@mmu.edu.my


Dr. Amr Kotb

Professor of Accounting and Chairman
Zayed University, Dubai, United Arab Emirates
SCOPUS  Author ID: 36992420200
E-mail: Amr.Kotb@zu.ac.ae


Dr Angelina Seow Voon Yee

Deputy Vice Chancellor (Research & Innovation)
City University ,Malaysia
Email: yee.sv@city.edu.my


Dr. Anbalagan Krishnan

Associate Professor of  Accounting
School of  Business and Administration
Wawasan  Open University, Penang, Malaysia
SCOPUS Author ID:  56096381400
Web of Science  id:  L-4102-2014
E-mail: anbbalagan@gmail.com


Dr Poon Wai Ching

Associate Professor, Department of Economic
Monash University, Malaysia Campus, Malaysia
SCOPUS Author ID:  36020550000
Web of Science Researcher  ID:  J-5856-2015
E-mail: poon.wai.ching@monash.edu


Dr. Aminu Hassan

Associate Professor and Chairman of Accounting
Department of Accounting, Federal University
Dutsin-Ma, Nigeria
SCOPUS  Author ID: 57199802581
Web of Science Researcher ID : B-8618-2012
E-mail: ahassan2@fudutsinma.edu.ng


Editorial Board

Dr. Suhaily Shahimi

Senior Lecturer
Department of Accounting, Faculty of Business and Accountancy, University of Malaya, 50603 Kuala Lumpur. Malaysia
E-mail: suhaily@um.edu.my



Dr. Andreas G. Koutoupis

Associate Professor of Financial Accounting & Auditing, University of Thessaly, Larissa, Greece
SCOPUS  Author ID: 25027890500
Web of Science Researcher ID : ABF-7255-2020
E-mail: akoutoupis@uth.gr;
andreas_koutoupis@yahoo.gr



Prof. Dr. Govindan Marthandan

Professor, Faculty of Management,
Multimedia University, Cyberjaya, Malaysia
SCOPUS  Author ID: 27867866000
E-mail: marthandan@mmu.edu.my



Prof. Jac Birt

AFAANZ President (Australia),
Head of Accounting and Finance,
Professor of Accounting, UWA Business School
Western Australia, Australia
Email:  jacqueline.birt@uwa.edu.au



Dr.Cevdet Kizl

Associate Professor of Accounting, Department of Management, Istanbul Medeniyet University, Turkey
E-mail: cevdetkizil@yahoo.com



Dr. Suzan Dsouza

Assistant Professor of  Accounting
American  University of Middle East, Kuwait
Email: suzan.ivy.dsouza@gmail.com



Prof. Dr. Nagalingam Nagendrakumar

Professor of Accounting , Global Humanistic
University, Curacao. Advisor-Academic Affairs,
Institute of Chartered Accountants of Sri Lanka, Sri Lanka,
E-mail: malarvilinagend@gmail.com;
nagalingam.nagendrakumar@casrilanka.org



Prof Dr. Anil K. Sharma

Professor of Finance & Accounting
Indian Institute of Technology (IIT), Roorkee, India
E-mail: anilfdm@iitr.ac.in



Dr. Ines Amara

Assistant Professor of  Accounting
Business School- King Faisal University, Kingdom of Saudi Arabia
Email:  amaraines@outlook.com; iamara@kfu.edu.sa



Dr. Nelson Waweru

Associate Professor of Accounting
Director, School of Administrative Studies
Faculty of Liberal Arts & Professional Studies
York University, Canada,
SCOPUS Author ID  256241224
E-mail: waweru@yorku.ca



Dr. Golrida Karyawati P.

Associate Professor of Accounting
Universitas Prasetiya Mulya, BSD, Indonesia
SCOPUS Author Id: 57195055530
E-mail: golrida.karyawati@pmbs.ac.id



Dr. Subhash Abhayawansa

Associate Professor of Accounting and Finance
Faculty of Business and Law, Swinburne Business
School, Department of Accounting, Economics and Finance,
BA1229 Hawthorn campus, Australia
SCOPUS Author ID  30067533700
E-mail: sabhayawansa@swin.edu.au



Dr Shaista Wasiuzzaman

Assitant Professor, School of Business
Universiti Teknologi Brunei,Jalan Tungku Link
Gadong BE1410, Brunei Darussalam
SCOPUS Author  ID: 55640462000
E-mail: dr.shaista@utb.edu.bn



Dr Mahesh Joshi

Senior Lecturer of Accounting
Department of Accounting, College of Business
RMIT University, Melbourne VIC 3001, Australia
Scopus Author ID: 36696420700
E-mail: mahesh.joshi@rmit.edu.au



Prof. Dr. Balakrishnan Charumathi

Professor in Accounting and Finance Area,
Department of Management Studies,
Pondicherry Central University
Pondicherry, India
SCOPUS Author  id: 57211432564
E-mail: charumathipu@gmail.com



Prof Dr. Rajesh Kumar

Professor of Finance. Institute of Management
Technology, Dubai, United Arab Emirates
SCOPUS  Author ID: 55639798800
E-mail: rajesh@imtdubai.ac.ae



Dr. Tankiso Moloi

Professor of Accounting| Vice-Chair: AICPA-CIMA Africa Regional Advisory Panel
University of Johannesburg, South Africa
SCOPUS Author Id: 56716151400
Email:  Smoloi@uj.ac.za



Dr. Adel M. Sarea

Associate Professor of Accounting and Economics
College of Business and Finance,
Ahlia University- Kingdom of Bahrain
Scopus Author ID:  57003472200
Web of Science ResearcherID: O-2412-2019
E-mail: asarea@ahlia.edu.bh; adelsarea@yahoo.com


Prof Dr. Salma Damak-Ayadi

Professor of Accounting, IHEC Carthage, Tunisia
SCOPUS  Author ID: 8638265900
E-mail: salmadamak@yahoo.fr



Dr. Anup Kumar Saha

Assistant Professor,
Department of Accounting & Information Systems
University of Dhaka
Bangladesh
SCOPUS Author  id: 57204758069
Web of Science Researcher ID: AAA-3516-2019
E-mail: aksaha@du.ac.bd



Dr. Nik Mohamad Zaki Nik Salleh

Senior Lecturer of Accounting
Xiamen University, Malaysia
Web of Science Researcher ID: B-3683-2010
E-mail: nikzaki30@yahoo.com



Dr. Nahariah Jaffar

Associate Professor
Accounting Unit
Faculty of Management (FOM),
Multimedia University, Persiaran Multimedia, 63100,
Cyberjaya, Selangor, Malaysia
SCOPUS  Author ID: 15725130900
Email:  nahariah@mmu.edu.my



Dr. S K Gupta

Managing Director
ICMAI Registered Valuers Organization
CMA Bhawan, Lodhi Road, New Delhi India
e-mail:cbst.skgupta@gmail.com



Dr. Muhammad Shahin Miah

Associate Professor of Accounting
University of Dhaka
Bangladesh
Email: mshahin@du.ac.bd


Dr. Riya Rupani

Assistant Professor & Head/Director
Department of Management Studies
KC College of Engineering and Management Studied and Research
Mumbai India
Email: riya_rupani@yahoo.com