The Journal of Accounting and Finance (LAJONGA) is dedicated to the promotion and dissemination of research across key areas of economics, finance, and accounting. It publishes the results of ongoing research through a rigorous blind review process in accordance with international scientific standards. The journal features articles written by business leaders, policy analysts, and active researchers, targeting an audience of academics, practitioners, and students in the fields of finance, accounting, and related disciplines. The scope of the journal includes, but is not limited to, research on budgeting, taxation, business processes, investments, regulatory procedures, and corporate financial analysis. LAJONGA also welcomes both theoretical and empirical studies related to financial reporting, stock prices, financial markets and institutions, corporate finance, and corporate governance. Articles with regional relevance are encouraged, particularly those offering insights applicable to broader global contexts. LAJONGA is published twice a year, with issues released in the periods of January–June and July–December.