Gusau Journal of Accounting and Finance (GUJAF) aims to be publishing peer-reviewed, original research papers containing a substantial and original contribution to knowledge, within the scope of accounting, finance, and related fields. This includes areas such as financial accounting, cost accounting,  forensic accounting, financial management, taxation, corporate governance, audit expectation gap, accounting information system, budget, and monetary policy. Positive empirical, analytical and experimental works will be considered, so long as they contribute significantly to the advancement of knowledge in accounting and finance.