Praise be to Allah and peace and blessings be upon His messengers .

After the Libyan Accountants and Auditors Syndicate issued the first and second issues of the Journal of Accounting Studies, here it is honored to issue the third issue of the journal and presents researchers, academics, professionals and graduate students with a number of scientific researches that deal with many accounting issues that undoubtedly contribute to the advancement of accounting knowledge.

Hence, I am pleased to extend my thanks and appreciation to all those who contributed to the submission of research papers and the evaluators who worked to express their comments on the research that would raise the level of the journal, and the editorial board welcomes any comments or opinions that contribute to the continued development of research and the emergence of the journal at a distinguished level.

While the editorial board is preparing to publish the third issue, it is pleased to extend its thanks and appreciation to the gentlemen who contributed to the evaluation of the research, as well as to the advisory board for their comments.

Peace  and mercy of God be upon you

Mr. Salah Al-Din Bashir Al-Turki

Editor-in-chief of the magazine