Aims and Scope

Aims of the Journal

The Journal of Auditing, Risk and Corporate Governance (JARCG) is an international, peer-reviewed journal dedicated to advancing high-quality research at the intersection of auditing, risk management, corporate governance, finance, and sustainability. The journal publishes theoretically grounded and empirically rigorous studies that enhance understanding of how organizations create value, manage risks, ensure accountability, and achieve sustainable performance in dynamic institutional environments.

JARCG provides a multidisciplinary platform for research addressing corporations, financial institutions, public organizations, and entrepreneurial ventures. The journal places particular emphasis on emerging, developing, and transitional economies while maintaining strong global relevance. Contributions that inform academic debates, managerial decision-making, regulatory development, and public policy are welcomed.

Objectives of the Journal

• Advance and refine theories related to auditing, risk, governance, and sustainability.
• Promote high-quality empirical, analytical, and methodological research in auditing and financial disciplines.
• Encourage interdisciplinary dialogue linking auditing, risk management, governance, finance, and emerging technologies.
• Provide a scholarly platform for under-represented regions and emerging-market contexts.
• Inform business leaders, regulators, auditors, policymakers, and professional practitioners.
• Support research that bridges the gap between academic inquiry and organizational practice.

Positioning Statement

JARCG is positioned as a multidisciplinary and practice-oriented journal integrating auditing, risk, corporate governance, finance, and sustainability. The journal is distinguished by its emphasis on emerging and transitional economies and real-world institutional settings. It prioritizes research offering strong theoretical contributions, empirical rigor, and actionable insights for both scholars and practitioners.