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    For more than forty years, the General Auditing Bureau (GAB) has been a national House of Expertise in the field of accounting, auditing, and performance monitoring of governmental bodies in the Kingdom of Saudi Arabia.
    In line with the 16th strategic objective of its Strategic Plan, the Saudi GAB is keen to exercise its supervisory role objectively and transparently; to keep abreast of the rapid developments in the areas of accounting and auditing, performance control/monitoring, and governance; and to benefit from the accumulated experience it has accrued during the period of carrying out its supervisory work with a high level of quality and professionalism. As the 16thstrategic objective of the Bureau's Strategic Plan aims “To seek to define the importance and value of the role of the Bureau and its impact on the national economy and society as a whole,” the Bureau introduces the GCAJ with the objective of enriching the theoretical, applied, and analytical studies related to the work of the Bureau.

Vision and Mission


    Leadership and excellence in publishing serious academic studies and research, which are characterized by their commitment to the ethics of academic research in the areas of accounting and auditing, control of performance, and governance and its applications.


    Enriching studies and academic research related to the field of work of the General Auditing Bureau in the Kingdom of Saudi Arabia.

The Journal and its Objectives

    The GCAJ is a biannual refereed academic periodical issued by the GAB in the Kingdom of Saudi Arabia to provide researchers with opportunities to publish their rigorous academic work, characterized by commitment to academic research ethics and sound scientific methodology, especially research and studies applicable to accounting and auditing, performance monitoring, and governance at national, regional, and international levels.
    The Journal is distributed to parties with specialized interest in accounting and auditing, such as governmental financial administrations, monitoring and financial bodies, financial officials in companies and banks, accounting offices, universities, and other parties specialized or interested in this field. The Journal will also be included in databases and international search engines.

Editorial Board of the Journal

    The Editorial Board is chaired by a part-time, qualified, and experienced consultant whose academic rank is Professor in accounting in a Saudi university and four other members – with Professor's rank in accounting – and who work in accounting departments in Saudi universities. The Editorial Board is formed by a decision of His Excellency the President of the Bureau.

Formation of Editorial Board

    The current Editorial Board was formed upon a resolution issued by His Excellency the President of the Bureau No. (120), dated 28/ 01/ 1440 H. as follows

Fields of Publication in the Journal

1. Accounting and Auditing
2. Performance Auditing
3. Governance and its Applications

Publishing Procedures in the Journal

   The Journal welcomes any academic publications in any of its related publication areas such as studies, research, academic articles, reviews, commentaries, theses’ abstracts, and book reviews, provided that the work is an original publication. The publication process is as follows:

1. The work is submitted electronically via the official email address of the Journal ([email protected]) in two separate (word) and (pdf) files, along with the data collection tool, if one is used in the work.
2. The main researcher and the other participants (should there be any) sign a written pledge declaring that the presented work has never been published in any publication medium, nor submitted for publication, and will not be submitted for publication purposes with any other publisher until all its refereeing procedures are completed and a decision of approval or rejection of its publication is made by the Journal’s Editorial Board.
3. All work submitted for publication is examined by the Editorial Board, where the Board has the right to determine its publication priority, carry out a preliminary examination, and decide as to whether it qualifies to be refereed or rejected without providing any reasons.
4. If the work submitted for publication qualifies for refereeing, then it is sent to three specialized professors in order to be evaluated and refereed. The work will be cleared for publication in the Journal if it is approved by two out of the three professors.
5. If the work is approved for publication, all copyrights become the property of the Journal, and it cannot be republished in any other publication medium, in any paper or electronic form, or in any language without the Chief Editor’s written authorization.
6. The Journal notifies the author regarding the approval of publishing the work and the date of its publication in the Journal and provides him/her with two copies of the Journal after its issuance, and five free copies of the published work.

Conditions for publishing academic work in the Journal

   All work submitted for publication in the Journal must be original, follow the established scientific methodology protocols for the genre, and be written in appropriate academic language, clear and serious style, with logical and coherent sequence of ideas, insights, and topics. The work submitted should adhere to the following:

1. The name(s) of the researcher(s), or any suggestion that may reveal his/their identity, should not be explicitly mentioned in the text of the work submitted for publication in the Journal. Rather, the term "researcher(s), author(s)" should be used instead in the text, documentation, or reference list.
2. The number of pages of the work (studies and research) should not exceed (55), including the Arabic and English abstracts, references and appendices, if any. The paper should be electronically uploaded via the special Journal link or sent by e-mail.
3. The title of the work, the name(s) of researcher(s), their academic ranks, workplace (s)and correspondence address(es) must be written on a separate page (in Arabic and English), followed by research pages. The first page should contain only the title of the work followed by the abstract. The first page of the text should be given number 1, and the pagination continues throughout the work until the end of the list of references and appendices. The pagination is in the bottom/centre of the page. Each table, shape or drawing should be assigned a caption and given a serial number; table (1), etc.
4. The page size of the text is (12 cm wide x 17 cm height) + 1 cm for pagination, so that the total height is (18 cm). Each paragraph must be indented by (0.7 cm). In numbered paragraphs, a hyphen (-) should separate the number and the paragraph. In numbered paragraphs consisting of more than one line, the second line and the following ones should start at the beginning of the text, and not the number.
5. The font type of both Arabic and English texts is Times New Roman, and the line-spacing is (1.5). The font size of the Arabic text is (14) and (12) for tables. For the English text, the font size is (12), and (10) for tables. The Arabic comments (if any) should be copied at the bottom of the page in Times normal size (12).
6. Two abstracts should be prepared for the work, one in Arabic and one in English, with a maximum of 300 words each, followed by Key Words of no more than five words, highlighting the areas covered by the study or research; to be used in the indexing. The abstract should include the objectives of the study or research, the nature of the problem, the methodology used, and the most important study findings.
7. The work submitted for publication in the Journal should include a clear and precise statement of the nature of the problem, the objectives, the hypotheses (if any), the significance of the study, its scope and specifications, the study sample and sampling criteria, the methodology used, the organization of the research or study, the theoretical background, literature review, data analysis, discussion and interpretation, and finally a summary of the most important findings and recommendations.
8. Observing the rules of documentation in the text of the submitted work in addition to writing a list of Arabic references, followed by a list of English references, in alphabetical order at the end of the work, in accordance with American Psychological Association (APA) Writing Style.
9. Including any reference cited in the work in the list of references while taking into consideration that the documentation followed– during the citation process and while writing the list of references – adheres to the procedural method outlined below:

10. At the end of the work or research, references are alphabetically ordered according to the last name of the author, the date of publishing, the title of the book or research, the city and the country, the publisher, and pages taking into consideration to type in boldface: the title of the book, title of the journal, the title of the conference or symposium, and the research type as follows:

Additional terms and conditions

   In addition to the previously mentioned conditions regarding the work presented for publication purposes in the Journal, there are also some additional conditions concerning publishing of comments on studies, research, academic articles, abstracts and books reviews, as follows:

First: Conditions for publishing comments:
   Comments on published studies and research must be supported by concrete evidence supporting the commentator’s viewpoint. These comments should follow the same publication terms and conditions that apply to the refereed academic studies and research. The comments are sent to the researcher. The comments along with the author’s response to them are published in the same issue of the journal.

Second: Conditions for publishing theses’ summaries:
   Theses’ summaries should be recent and within three years’ timeframe of conferring the academic degree on their writers. Additionally, the topic should be in the Journal’s publication fields. The total number of pages of each summary should not exceed twenty five (25) pages. The following points should be adhered to:
1. An introduction demonstrating the significance of the study topic
2. A summary of the research problem and how it has been determined
3. A summary of the research methodology
4. A summary of the research findings and recommendations
5. A list of references used in the summary only.

Third: Regulations for publishing book reviews:
Book reviews should include the following:
1. The presented book should be considered as a recently published reference. An original copy of the book is to be submitted with the review. The book reviewer should be a specialist in the book topic’s area, and the book should be in one of the Journal's publishing fields.
2. The review should include the book title, author, publisher, date of publication, its ISBN, the number of pages, the importance of the theme of the book, the reasons for its selection, and the features of the book that distinguish it from other books in the same field.
3. A clarification regarding the field of the book and its aims, presenting the topics dealt with in the individual chapters of the book briefly and consistently. The proportions of the sections included should be taken into consideration.
4. Analysing and critiquing the most important academic issues and ideas dealt with in the book, providing examples and quotes from the book (whenever needed) to support any specific viewpoints.
5. Stating the book’s academic contributions, its features, strengths, and weaknesses – if any – while focusing on the author’s aims in the book, in an objective manner and refraining from criticizing the author as a person.
6. Pointing out the critic’s recommendations concerning the book with the purpose of adding value to the topic in the event of the book being republished.
7. Providing a summary of the contributions of the review, a list of the important book references, as well as any additional references deemed as necessary by the critic and which may benefit the reader of the review and enrich the critiqued book.


   Each researcher whose work is accepted in the Journal shall receive a remuneration of three thousand (3,000) Saudi Riyals; writers of book reviews, university theses’ abstracts, and commentaries shall receive a remuneration of one thousand five hundred (1,500) Saudi Riyals.



   Each researcher whose work is accepted in the Journal shall receive a remuneration of three thousand (3,000) Saudi Riyals; writers of book reviews, university theses’ abstracts, and commentaries shall receive a remuneration of one thousand five hundred (1,500) Saudi Riyals.



   All copyright is reserved by the General Auditing Bureau in the Kingdom of Saudi Arabia. Any reproduction of the research work accepted for publication in the Journal, translation into any language, transmitting/transporting, photocopying, recording, preserving or copying it in any form – e-lectronic or mechanical- is not permitted without the prior consent of the Bureau, except in cases of limited quoting for academic research and study purposes, with the necessity of mentioning the reference, following the established academic quotation protocols