Accounting and Finance Nexus

Accounting and Finance Nexus (AFN) is an international scholarly journal dedicated to advancing research in accounting, auditing, accountability, banking, finance, and investment. Published by ABS Research Academy, the journal connects academic inquiry with professional practice, providing insights that support transparent reporting, informed financial decisions, effective governance, and resilient financial systems.

The journal’s scope encompasses financial and management accounting, auditing and assurance, taxation, corporate governance, corporate finance, financial markets, investment, financial institutions, and risk management. It also welcomes research on sustainability accounting, ESG reporting, climate finance, financial inclusion, fintech, artificial intelligence, and digital transformation, where these developments make a substantive contribution to accounting or finance.

AFN publishes original empirical studies, theoretical and conceptual contributions, and rigorous review articles. It welcomes quantitative, qualitative, experimental, analytical, and mixed‑methods approaches, alongside interdisciplinary perspectives grounded in clear accounting or finance questions. Contributions from developed, emerging, and developing economies are encouraged, particularly those offering insights relevant to scholars, practitioners, regulators, policymakers, and society.