Audit and Accounting Review (AAR) is dedicated to the rapid dissemination of high-quality research papers on the advances in Accounting, Auditing, Business and Economics. that can help us meet the challenges of the 21st century. Audit and Accounting Review aims to provide a valuable addition to the present era of knowledge. It also provides a source to access legitimate new models as well as their applications and implications in the field of Audit and Accounting.