Bridging theory and practice: Contemporary perspectives in accounting and finance

With the dedicated support of our editorial board members, authors, peer reviewers, section editors, and production team, we are pleased to present the June 2024 issue of the International Journal of Accounting, Business and Finance (IJABF), now published under the auspices of the Indian Accounting Association Patna Branch. This volume (3:2) features five research articles addressing critical contemporary issues in accounting and finance, from audit quality standards to financial inclusion measurement and climate finance strategies. Each contribution not only provides valuable empirical insights but also identifies important avenues for future research. We extend our sincere gratitude to all contributors whose scholarly work and rigorous peer review have made this issue possible. These collective efforts continue to advance IJABF's mission of bridging academic research with professional practice in the field of accounting and finance.