Special Issue on Audit and Performance

Submission Deadline: Jan. 10, 2020

Please click the link to know more about Manuscript Preparation: http://www.ajafrm.org/submission

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Special Issue Flyer (PDF)
  • Lead Guest Editor
    • Alcina de Sena Portugal Dias
      Politechnic of Porto (School Of Accounting And Management) Porto, Porto, Portugal
  • Guest Editor
    Guest Editors play a significant role in a special issue. They maintain the quality of published research and enhance the special issue’s impact. If you would like to be a Guest Editor or recommend a colleague as a Guest Editor of this special issue, please Click here to complete the Guest Editor application.
    • Iñaki Heras
      University of The Basque Country, Greater Bilbao, Vitoria-Gasteiz, Spain
    • Raymond Ezejiofor
      Department of Accountancy, Nnamdi Azikiwe University, Awka, Anambra, Nigeria
  • Introduction

    Standards or patterns are important because they promote economic efficiency as well as reduce information-related transaction costs among the different peers (Nadvi and Wältring, 2004). However, these standards often constitute non-tariff barriers applicable to international relations. According to the literature while tariff barriers are increasingly low, non-tariff barriers (eg technical standards and technical regulations relating to the specificity of products and indirectly linked to production processes) are becoming more and more prevalent (Blanco and Bustos, 2004). In other words, it can be said that the importance of international trade in the global economy has grown significantly in the last decades, but, while tariffs, and quantitative restrictions have been reduced or eliminated, other types of barriers of a completely different nature have a fundamental importance and relevance in business relationships particularly as concerns the range of the technical standards (Giovannucci and Ponte, 2005; Henson and Loader, 2001).

    Aims and Scope:

    1. IFRS (IASB)
    2. ISA (IFAC)
    3. ERM (COSO)
    4. ISO 9001 (ISO)
    5. ISO 14001 (ISO)

  • Guidelines for Submission

    Manuscripts can be submitted until the expiry of the deadline. Submissions must be previously unpublished and may not be under consideration elsewhere.

    Papers should be formatted according to the guidelines for authors (see: http://www.ajafrm.org/submission). By submitting your manuscripts to the special issue, you are acknowledging that you accept the rules established for publication of manuscripts, including agreement to pay the Article Processing Charges for the manuscripts. Manuscripts should be submitted electronically through the online manuscript submission system at http://www.sciencepublishinggroup.com/login. All papers will be peer-reviewed. Accepted papers will be published continuously in the journal and will be listed together on the special issue website.