Aims & Scope

The KASU Journal of Accounting Research and Practice (KAJARAP, print ISSN 2360-8889) is a double-blind peer-reviewed, open-access journal published twice a year by the Department of Accounting, Faculty of Management Sciences, Kaduna State University. It focuses on developing empirical accounting studies that enrich and strengthen the discipline, and disseminates current and original articles from researchers and practitioners on contemporary accounting issues.

SUBJECT AREAS

• Financial accounting and reporting — financial reporting quality and timeliness, value relevance of accounting information, earnings management and accounting conservatism, fair value accounting, integrated and corporate disclosure, and the adoption of accounting and auditing standards.
• Auditing and assurance — audit quality, audit firm and auditor characteristics, audit committee resources, environmental auditing, internal control and internal audit, and the relationship between auditors, stakeholders and public trust.
• Forensic accounting and fraud — forensic accounting practice, fraud analysis, investigation and prevention, financial crime, and risk assessment in financial institutions.
• Corporate governance — board attributes, independence, ownership and government ownership, CEO gender, experience and compensation, risk governance and risk committees, and their relationship with firm performance, capital structure and financial distress.
• Sustainability, social responsibility and environmental accounting — sustainability reporting and its determinants, corporate social and environmental disclosure, social responsibility expenditure, and environmental accounting disclosure by listed firms.
• Taxation — tax policy and implementation, tax planning by firms, tax compliance and its determinants, company income tax, value added tax and education tax, and the relationship between tax revenue and economic growth.
• Financial management and corporate finance — capital structure and financing decisions, dividend policy, working capital management, liquidity and credit risk, profitability and firm value, and intellectual, human and structural capital efficiency.
• Public sector and specialised accounting — public sector accounting and reporting, budgeting and budgetary control, cost and management accounting, human resource accounting, energy, petroleum and solid minerals accounting, and Sharia-compliant and Islamic finance.
• Accounting information systems and emerging technology — accounting systems and information technology, electronic accounting, and the adoption of artificial intelligence and blockchain in accounting practice.
• Accounting theory, ethics and the profession — accounting theory, professional ethics, and emerging issues in accounting practice and education.

METHODS: empirical studies using firm-level, panel or time-series secondary data drawn from published financial statements, exchange filings or regulatory sources, with the population, sample, period, variables, model and estimation technique stated; survey-based studies with the population, sampling procedure and instrument described and validity and reliability reported; experimental and case-study designs; systematic and critical literature reviews that reach a defensible conclusion; and conceptual or theoretical papers that develop a testable model.

MANUSCRIPT TYPES: original research articles, review articles and conceptual papers of not more than 18 pages, written in English (United Kingdom) and structured as introduction, literature review, methodology, results and discussion, and conclusion and recommendations. Manuscripts carry an abstract of not more than 250 words and four to five keywords in alphabetical order, are typed in Times New Roman 12 point with one inch top and bottom margins and 1.25 inch left and right margins, and follow the APA 7th edition style for citations and references, arranged alphabetically. Manuscripts are submitted through the journal website as a Microsoft Word .docx file of not more than 10 MB, prepared for double-blind review: author names, affiliations, email addresses and telephone numbers are entered on the submission form and must not appear in the manuscript file.

READERSHIP: accounting academics and postgraduate students; practising accountants, auditors and forensic accountants; professional bodies and their members; regulators, tax authorities and standard setters; corporate managers, directors and audit committees; and public sector finance officers in Nigeria and beyond.

OUT OF SCOPE: papers with no stated data source, sample or model; descriptive summaries of a standard, regulation or company with no analysis; opinion and advocacy pieces without evidence; consultancy or in-house reports and unrevised student project work; replications of published Nigerian studies with a changed sample and no new question; studies in management, marketing or economics with no accounting, auditing, taxation or financial reporting content; and manuscripts already published elsewhere or under consideration by another journal.