Vol. 2 No. 1 (2024)

This issue presents scholarly contributions in accounting, auditing, corporate governance, financial markets, and macroeconomic development, with a strong emphasis on emerging technologies and governance mechanisms. The published studies examine the relationship between dividend payout, board size, and stock liquidity, as well as the impact of managerial ability on auditors’ going-concern opinions, with particular attention to the role of audit committees.

The issue further evaluates the influence of good governance indicators on economic growth in selected MENA countries, with a specific focus on Afghanistan. The application of artificial intelligence in accounting systems and its effect on improving the accuracy of cash flow forecasting in Iranian commercial banks constitutes another key theme.

Additional contributions analyze the functions of blockchain and machine learning algorithms in enhancing future-oriented auditing systems, particularly in fraud detection and strengthening public trust. The integration of corporate governance and organizational innovation in value creation and financial performance improvement among listed companies is also critically assessed.

All contributions have undergone a rigorous peer-review process and aim to provide data-driven and forward-looking insights for enhancing financial transparency, corporate governance quality, and strategic economic decision-making.