Golden Ratio of Auditing Research with e-ISSN 2776-6373 is a double-blind reviewed international journal that publishes research, intensive articles, and scientific manuscripts focusing on all aspects of Auditing and Accounting topics. In addition to communicating the results of original auditing research, Golden Ratio of Auditing Research also aims to advance knowledge in auditing and general accounting by publishing critiques, thought leadership papers, and literature reviews on specific aspects of auditing and accounting. The journal seeks to publish articles that have international appeal either due to the topic transcending national frontiers or due to the clear potential for readers to apply the results or ideas in their local environments. While articles must be methodologically and theoretically sound, any research orientation is acceptable. This means that papers may have an analytical and statistical, behavioral, economic and financial (including agency), sociological, critical, or historical basis.

Publication Frequency: Semi-Annual Issues Per Year Issue 1, July to January, and Issue 2, February to June.

Publisher: CV. Manunggal Halim Jaya

Copyright, Licensing, Ownership, and Digital Preservation

Authors retain copyright of their published works and grant Golden Ratio Journal a non-exclusive right of first publication. All articles are published under the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0), permitting sharing, redistribution, and adaptation with appropriate attribution and compliance with the license terms. Third-party materials may be subject to separate copyright and licensing restrictions.

Golden Ratio Journals is owned by Dr. Aditya Halim Perdana Kusuma and published by CV. Manunggal Halim Jaya, Indonesia. The journal is managed by an editorial team responsible for manuscript evaluation, peer-review coordination, and maintaining editorial standards.

Digital Preservation and Archiving

Golden Ratio Journal is committed to the long-term preservation, integrity, and accessibility of its published scholarly content. The journal's digital preservation arrangements include the PKP Preservation Network (PKP PN), LOCKSS (Lots of Copies Keep Stuff Safe), and CLOCKSS (Controlled Lots of Copies Keep Stuff Safe), where applicable and subject to the journal's active participation in these services.

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