Universal Journal of Accounting and Finance  

Universal Journal of Accounting and Finance is an international peer-reviewed journal that publishes original and high-quality research papers in all areas of accounting and finance. As an important academic exchange platform, scientists and researchers can know the most up-to-date academic trends and seek valuable primary sources for reference.

ISSN: 2331-9712 (Print)

ISSN: 2331-9720 (Online)

Contact Us: ujaf.editor@hrpub.org or editor@hrpub.org

Website: https://www.hrpub.org/journals/jour_info.php?id=22

Editorial Board

Deputy Editor-in-Chief

Prof. Katarina Zager 
Faculty of Economics & Business, University of Zagreb, Croatia

Dr. Alice Medioli 
Department of Economic and Business Sciences, University of Parma, Italy

Dr. Mercedes Barrachina Barrachina 
Department of Economy, University of Valencia, Spain

Assoc. Prof. Ahmed Zakaria Zaki Osemy 
Department of Accounting, College of Business Administration, King Saud University, Saudi Arabia

Editorial Board

Prof. Huijian Dong
Department of Business Administration, Pacific University, USA

Prof. Miguel Angel Perez Benedito
Department of Accounting, Faculty of Economics, University of Valencia, Spain

Prof. Igor Alvarez Etxeberria
University of Basque Country, Spain

Prof. Carlo Bellavite Pellegrini
Department of Economics and Business Management Sciences, Catholic University, Italy

Prof. Sergey Smirnov
Higher School of Economics, National Research University, Russia

Prof. Ahmad Almazari
King Saud University, Jordan

Prof. Slawomir Bukowski
Kazimierz Pulaski University of Technology and Humanities in Radom, Poland

Prof. Andrea Quintiliani 
Department of Law and Economic Sciences, Pegaso Telematic University, Naples, Italy

Prof. Inese Mavlutova 
BA School of Business and Finance, Latvia

Prof. Sorin Gabriel Anton 
Department of Finance, Money and Public Administration, Faculty of Economics and Business Administration, Alexandru Ioan Cuza University, Romania

Prof. Claudia Salvatore 
Department of Economics, University of Molise, Italy

Dr. Jen Shi Ni
Department of Real Estate and Finance, Takming University of Science and Technology, Taiwan

Dr. Alexey Fedorov
Institute of Economics and Industrial Engineering, Siberian Branch, Russian Academy of Science, Russia

Dr. Cesario Mateus
Department of Accounting and Finance, University of Greenwich, UK

Dr. Ata Assaf
Odette School of Business, University of Windsor, Canada

Dr. Riccardo Astori
University of Brescia, Italy

Dr. Laura Pellegrini
Department of Economics and Business Management Sciences, Catholic University, Italy

Dr. Cuong Nguyen
Department of Accounting, Economics and Finance, Lincoln University, New Zealand

Dr. Pramod Kumar
Department of Accountancy & Law, Dayalbagh Educational Institute, Deemed University, India

Dr. Georgios L. Thanasas
University of Patras, Greece

Dr. Aurelio J.F. Vincenti
University of Hagen, Germany

Dr. Carol Anne  Hargreaves
National University of Singapore, Singapore

Dr. Anastasta G. Maggina
Center of Planning and Economic Research, Greece

Dr. Anindita Adhikary
Department of Management Science, Sikkim Manipal Institute of Technology, India

Dr. Avwokeni Arthur
University of Lagos, Nigeria

Dr. Marco Sorrentino
Department of Law and Economic Sciences, Pegaso Telematic University, Italy

Dr. Piotr Tworek 
Department of Finance and Insurance, Faculty of Economics, University of Economics in Katowice, Poland

Dr. Francesco Paolone 
Department of Management, Luiss Guido Carli University, Italy

Dr. Chiara Crovini 
Department of Accounting, School of Business, Aalborg University, Denmark

Assoc. Prof. Karen Teitel 
Department of Economics and Accounting, College of the Holy Cross, USA