About the Journal

REFA: Research in Finance and Accounting is a peer-reviewed academic journal that publishes high-quality and original research in the fields of accounting and financial management. The journal aims to serve as an international scholarly platform for researchers, academics, practitioners, and policymakers to disseminate theoretical, empirical, and practical insights that contribute to the advancement of accounting and finance disciplines. REFA welcomes interdisciplinary and innovative studies that address contemporary issues in accounting, financial decision-making, corporate governance, sustainability, and digital transformation in financial practices. Through a rigorous double-blind peer review process, the journal is committed to maintaining academic integrity, research relevance, and global scholarly impact.