IOARP Journal of Accounting and Finance (IOARP JAF) aims to provide a forum to the academic scientists, researchers, research scholars, and professionals, and policy makers to exchange their research results and experiences on different aspects of Accounting and Finance. Through its broadly defined scope, IOARP JAF provides a premier interdisciplinary platform to explore and share the most recent innovations, trends, and concerns as well as the practical challenges encountered and solutions adopted in the fields of Accounting and Finance. The JAF aims to be an outlet for high-quality, refereed, empirical research, however, purely theoretical research with the potential for empirical applications and in-depth literature reviews are also welcome. Authors are invited to submit their articles on all aspects of Accounting and Finance.