RAF

Scientific Journal of Accounting

An international peer-reviewed journal publishing research in accounting, auditing, taxation, finance, governance, green accounting, and accounting information systems.

Open Access Peer Reviewed OJS 3.5 Biannual

About the Journal

RAF – Scientific Journal of Accounting is an international peer-reviewed journal dedicated to advancing knowledge and professional practice in accounting and related disciplines. The journal publishes high-quality empirical and theoretical research that contributes to academic development, professional practice, and the promotion of integrity in business and society.

Focus and Scope

  • Accounting
  • Auditing
  • Taxation
  • Finance
  • Governance
  • Green Accounting
  • Accounting Information Systems

Current Issue

RAF current issue cover

Volume 1, Number 1, 2026

  • e-ISSN: XXXX-XXXX
  • DOI Prefix: 10.XXXX/RAF
  • Published: January 2026

The Impact of Corporate Governance on Financial Performance: Evidence from Emerging Markets

Budi Santoso, Maria V. Widiasuti

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Tax Compliance Behavior of SMEs: The Role of Tax Knowledge and Trust

Andi Kurniawan, Lestari Putri

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Green Accounting Disclosure and Firm Value: Evidence from Asia

Nathaniel Christian, Dini Wahyuni

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Announcements

  • MAY152025

    Call for Papers: Volume 1, Number 2, 2026

    RAF invites high-quality original research papers for Volume 1, Number 2, 2026. Submission deadline: 30 September 2025.

  • APR282025

    Author Guidelines Updated

    We have updated the Author Guidelines to improve clarity and formatting requirements. Please check the latest version before submission.

  • APR102025

    Indexing Preparation in Progress

    RAF is in the process of applying for indexing in reputable international databases. Stay tuned for updates.

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Publication Ethics

RAF adheres to the highest standards of publication ethics and integrity in scholarly publishing.

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Author Guidelines

Find detailed instructions for authors on manuscript preparation and submission.

View Author Guidelines →