The Journal of Accounting, Economics and Finance (JAEF) is an international peer-reviewed journal that publishes high-quality theoretical, empirical, and policy-oriented research in the fields of accounting, economics, and finance. The journal aims to advance knowledge on financial systems, economic development, corporate governance, and sustainable finance in both developed and emerging economies. JAEF welcomes interdisciplinary research that integrates accounting, economics, and finance to address contemporary issues such as financial stability, digital transformation, financial inclusion, institutional development, and sustainability. Areas of interest include financial reporting, auditing, corporate governance, macroeconomic and monetary policy, development economics, corporate finance, banking, capital markets, risk management, FinTech, and green finance. The journal encourages rigorous methodological approaches and contributions with global relevance and policy implications.