Focus and Scope

Journal of Financial Supervision and Audit is dedicated to advancing research in the fields of financial supervision, auditing practices, and regulatory frameworks that ensure transparency, accountability, and integrity in financial systems.

The journal aims to provide a platform for scholarly work that critically examines the methodologies, challenges, and innovations in the oversight and auditing of financial institutions and markets. Through the publication of research articles, case studies, and policy discussions, the journal seeks to enhance understanding of how effective financial supervision and auditing contribute to financial stability, risk management, and the prevention of fraud.

The scope of the journal encompasses a wide range of topics related to financial supervision, internal and external auditing, regulatory frameworks, and audit quality. It includes research on audit methodologies, audit standards, and the role of auditing in financial reporting and corporate governance.

The journal also explores risk assessment and management practices in auditing, financial fraud detection, and the impact of technological advancements on financial supervision and auditing procedures, such as the use of blockchain and artificial intelligence.

Journal of Financial Supervision and Audit invites research that investigates financial oversight practices in both public and private sectors, audit failures, ethical issues in auditing, and the role of audit committees in enhancing financial accountability. Additionally, the journal covers the globalization of auditing standards, cross-border financial supervision, and the impact of regulatory changes on financial supervision practices.