Praise be to God, Lord of the Worlds, and prayers and peace be upon the Messenger of God.

After the Libyan Accountants and Auditors Syndicate issued the first issue of the Journal of Accounting Studies, it has the honor to issue the second issue of the journal and presents researchers, academics, professionals practicing the profession of accounting and auditing and graduate students a number of scientific research papers that deal with a number of accounting issues that contribute significantly to the advancement of Accounting knowledge for the better.

After the publication of the first issue, we were pleased to receive the opinions and comments of many members of the advisory board of the magazine, some members of the syndicate, and university professors about the magazine, whether it was about the published topics or about the technical and formal aspects. Raising the level of the magazine and its moral and scientific value, and these observations will be taken into account and taken into account as of this issue.

The editorial board also welcomes any comments or critical opinions about the magazine, especially those that contribute to its continued development and appearance at a distinguished level.

At a time when the editorial board is preparing to publish the second issue, it is pleased to extend its thanks and appreciation to the academics who contributed to evaluating the research published in this issue. It also invites researchers and academics to participate in enriching the journal by publishing their scientific research through preparing the journal.

Peace and mercy of God be upon you 

Mr. Salah Al-Din Bashir Al-Turki

Editor-in-chief of the magazine