British Journal of Accounting, Auditing and Finance Research is an international peer-reviewed journal published by the Great British Journals, United Kingdom. British Journal of Accounting Auditing and Finance Research welcomes outstanding research papers in, Finance: Financial Economics, Research Method and Method in Banking and Finance, Financial Analysis, Banks and Financial Institution Management, Corporate Finance and Corporate Risk Management. Auditing: Control Risks, Detection Risks, Financial Statement Assertions, Fraud Deterrence Accounting Theory, Management Accounting, Financial Accounting, Accounting Ethics, Accounting Information Systems, Accounting Methods, Risk Assessment and other related topics