||Point of View Research Accounting and Auditing (POVRAA) is an open access. This Journal published in (January, April, July and October). The scope of journal is: Accounting and Auditing Fraud, Financial Accounting, Accounting Management, Public Accounting and Systems, Sharia Accounting, Small and Medium Business Accounting, About Accounting Technology, Auditing, Professional Ethics, Intellectual capital, Behavioral accounting, Forensic accounting and audit, Accounting education. This journal aims to publish high quality significant original research, expert analyses, new case studies, and reviews in accounting and auditing. The journal welcomes theoretical, empirical, and case studies contributions. Its objective is to provide an international forum for the publication of double-blind peer reviewed submissions.