Aims and Objectives

Aim & Scope: Corporate Governance & Audit Archive Review (CGAreview)

Aim: The Corporate Governance & Audit Archive Review (CGAreview) aims to provide a comprehensive platform for scholarly discussion and dissemination of research in the fields of corporate governance and auditing. The journal is dedicated to fostering an understanding of the theoretical, practical, and regulatory aspects of corporate governance and auditing practices globally. CGAreview seeks to bridge the gap between academia and practice by publishing high-quality research that contributes to the advancement of knowledge and informs policy-making and professional practice.

Scope: CGAreview welcomes submissions that explore a wide range of topics within the realms of corporate governance and auditing, including but not limited to:

  1. Corporate Governance:

    • Board structure and dynamics
    • Executive compensation and incentives
    • Shareholder rights and activism
    • Corporate social responsibility and sustainability
    • Governance in family-owned businesses
    • Comparative studies of governance practices across different countries and regions
    • Governance in non-profit organizations and public sector entities

  2. Auditing:

    • Audit quality and ethics
    • Audit firm practices and regulations
    • Internal auditing and control systems
    • Risk assessment and management in auditing
    • Innovations in audit methodologies and technologies
    • The impact of regulatory changes on auditing practices
    • Auditing standards and their implementation

  3. Interdisciplinary Topics:

    • The interplay between corporate governance and financial performance
    • The role of governance in mitigating corporate fraud and financial misreporting
    • Governance and audit issues in emerging markets
    • Behavioral aspects of corporate governance and auditing
    • The impact of technology on governance and auditing practices

Audience: The journal targets a diverse audience, including academic researchers, practitioners, policy-makers, and students in the fields of business, management, accounting, and finance. By addressing both theoretical and practical aspects, CGAreview aims to be a valuable resource for anyone involved in or interested in corporate governance and auditing.