Journal of Empirical Research in Accounting and Auditing

The Journal of Empirical Research in Accounting & Auditing (JERAA) is a peer-reviewed scholarly journal that publishes original empirical and applied research in accounting, auditing, finance, and related business disciplines. The journal aims to bridge academic research and professional practice by promoting innovative studies that contribute to accounting standards, auditing quality, financial reporting, governance, and the application of emerging technologies in accounting and auditing. It welcomes quantitative, qualitative, experimental, and interdisciplinary research that supports the development of accounting and auditing practices in regional and international contexts.