Journal of Contemporary Accounting and Finance

The Journal of Contemporary Accounting and Finance (JOCAF) is affiliated with Federal University Dutsin-Ma and is a peer-reviewed academic journal dedicated to advancing high-quality research that enhances understanding of contemporary issues, innovations, and practices in accounting, finance, and related disciplines. The journal aims to provide an inclusive platform for scholars, practitioners, policymakers, and regulators to disseminate rigorous theoretical, empirical, and policy-oriented research with global relevance and strong practical implications. JOCAF seeks to bridge the gap between theory and practice by promoting research that addresses emerging challenges in financial reporting, corporate governance, auditing, financial markets, sustainability, digital transformation, and regulatory development. Emphasis is placed on studies that explore institutional, economic, technological, and socio-environmental contexts in both developed and emerging economies..