About the Journal

JOURNAL INFORMATION
Aequitas in Behavioral Accounting, Investment, and Finance Cover
Journal title Aequitas in Behavioral Accounting, Investment, and Finance (ABAIF)
Initials ABAIF
Publisher Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Owner Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Frequency Two issues per year (June & December)
DOI Prefix 10.36407/abaif
Online ISSN XXXX-XXXX (proposed)
Editor-in-chief Dr. Amelia Oktrivina
Indexed by in progress
Accreditation In process
Focus and Scope

Aequitas in Behavioral Accounting, Investment, and Finance (ABAIF) is a peer-reviewed, open access journal dedicated to advancing interdisciplinary scholarship at the intersection of behavioral science and financial decision-making. The journal explores how cognitive biases, emotions, social factors, and psychological influences shape accounting practices, investment choices, and financial markets. ABAIF welcomes original research, theoretical contributions, and case studies that integrate insights from psychology, neuroscience, and economics to improve our understanding of real-world financial behavior and to promote more equitable and efficient financial systems.

The scope of ABAIF includes, but is not limited to, the following areas:

Behavioral Accounting
• Judgment and decision-making in accounting
• Cognitive biases in financial reporting
• Ethical behavior and moral reasoning
• Auditor decision processes and skepticism
Behavioral Finance and Investment
• Investor psychology and sentiment
• Market anomalies and herding behavior
• Overconfidence and trading behavior
• Prospect theory and risk perception
Neurofinance and Decision Neuroscience
• Neural correlates of financial decisions
• Emotional and physiological influences
• Neuroeconomic models
• Experimental methods in behavioral finance
Behavioral Corporate Finance
• Managerial biases and investment decisions
• Mergers and acquisitions psychology
• CEO overconfidence and firm performance
• Behavioral aspects of capital structure
Household Finance and Financial Inclusion
• Financial literacy and numeracy
• Saving and consumption behavior
• Behavioral interventions for financial well-being
• Cultural and social influences on financial decisions
FinTech and Digital Behavior
• Algorithm aversion and trust in robo-advisors
• Behavioral impacts of digital payments
• Cryptocurrency and speculative behavior
• Nudging and digital financial tools
Subject Area
  • Business, Management and Accounting – Accounting; Behavioral Accounting; Auditing;
  • Economics, Econometrics and Finance – Finance; Behavioral Finance; Investment Analysis;
  • Psychology and Neuroscience – Judgment and Decision Making; Cognitive Psychology; Neuroeconomics.
Publisher & Owner

Publisher: Lembaga Pengembangan Manajemen dan Publikasi Imperium (Imperium Research Institute) on Behalf Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Owner (STIE Indonesia Jakarta): Bagian Publikasi dan Penerbitan, Gedung A, Lt. 4, Jl. Kayu Jati Raya No.11A, RT.7/RW.3, Rawamangun, Pulo Gadung, Jakarta, Indonesia 13220
Tel: (021) 4750321 | Email: info@steipress.org
Journal History

Aequitas in Behavioral Accounting, Investment, and Finance (ABAIF) was established in 2026 as a specialized journal to bridge the gap between behavioral science and financial practice. Recognizing the growing importance of psychological factors in economic decisions, the journal provides a dedicated platform for research that integrates insights from accounting, finance, and behavioral sciences. ABAIF is published by Imperium Research Institute in partnership with Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

The journal's name, Aequitas (Latin for equity, fairness, and justice), reflects its commitment to fostering a deeper understanding of how behavioral influences affect fairness and transparency in financial markets. ABAIF aims to become a leading outlet for innovative research that informs policy, improves financial decision-making, and promotes equitable outcomes for all stakeholders.