The General Court of Audit (GCA) has published the first issue of the Journal that includes research papers in areas of accounting and auditing. The publication follows GCA efforts to further knowledge in the fields of accounting, auditing, and governance. The material for publishing is subject to the review process and editorial standards. The current issue contains four papers: Control Bodies Role in Raising Integrity and Transparency Level of Government Agencies- An Empirical Study. Low Confidence Between Zakat Payers and the General Authority and Taxes (GAZT) in Saudi Arabia- Its Causes and Treatment- An Empirical Study. The Role of Accounting Education in Enhancing the Ethics of Accounting Profession: An Applied Study on Saudi Universities. Determinants of Auditor Specialization among Islamic Banks in the Gulf Co-Operation Council (GCC) Countries. (The whole study is included in the Journal in English). Chief Editor of GCA Journal, Dr. Saleh Alsaad has pointed out that GCA issued this journal as part of its initiatives introduced in the Strategic Plan to enrich the fields of accounting and auditing. The Editorial Board is composed of a selected group of experts who applies publication rules to ensure the production of high-quality research. Dr. Alsaad looks forward to the publication of the second issue and continuing this work in the following years. GCA Journal is permitted under a license issued by the Ministry of Media. All contributions and suggestions are welcomed via the Journal Website (www.gca.gov.sa/ar), and this issue is available on the GCA Website.
