Financial Reporting and Auditing

A special issue of Journal of Risk and Financial Management (ISSN 1911-8074). This special issue belongs to the section "Business and Entrepreneurship".

Deadline for manuscript submissions: 1 November 2024 | Viewed by 906

Special Issue Editors


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Guest Editor
Department of Accounting, Mitchell College of Business, University of South Alabama, Mobile, AL 36688, USA
Interests: financial accounting; auditing

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Guest Editor
Bangor Business School, Bangor University, Hen Goleg, College Rd, Bangor LL57 2DG, UK
Interests: corporate narrative reporting; international financial reporting standards (IFRS); Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI); extensible business reporting language (XBRL); market-based accounting research; auditing; corporate governance; earnings management; corporate investment efficiency; corporate finance; Islamic accounting and finance
Special Issues, Collections and Topics in MDPI journals

Special Issue Information

Dear Colleagues,

This Special Issue, of utmost importance, focuses on the broad topic of “Financial Reporting and Auditing” and addresses significant issues in this area. It connects accounting theory and practice and facilitates interdisciplinary and international knowledge of elements influencing financial reporting and auditing.

The topics include financial accounting topics, which focus on how accounting information influences capital markets, but are not restricted to financial reporting, financial accounting, forensic accounting, accounting information systems, management accounting, social and environment reporting, taxation, and governmental accounting. Also included are auditing-related topics that focus on the link between accounting information produced by firms and capital markets, such as auditing fees, audit markets, and audit quality. We also welcome innovative research ideas on increasing market efficiency using the most recent technologies.

We welcome the submission of high-quality manuscripts that are theoretically or empirically based. Contributions should focus on improving the knowledge of accounting information and its influence on the effectiveness of capital markets. We also welcome innovative ideas, cross-disciplinary research, and international research to prompt the understanding of accounting and impact accounting practice. We aim to publish 10 papers in this Special Issue and make them available in printed book form.

Dr. Hua Christine Xin
Prof. Dr. Khaled Hussainey
Guest Editors

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Journal of Risk and Financial Management is an international peer-reviewed open access monthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • financial reporting
  • financial accounting
  • auditing
  • forensic accounting
  • accounting information systems
  • management accounting
  • social and environmental reporting
  • taxation
  • governmental accounting

Published Papers (1 paper)

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Research

17 pages, 379 KiB  
Article
Can Crisis Periods Affect the ESG Reporting Scope? The Portuguese Euronext Entities Case
by Catarina Cepeda
J. Risk Financial Manag. 2024, 17(5), 191; https://doi.org/10.3390/jrfm17050191 - 6 May 2024
Viewed by 644
Abstract
Portuguese companies are increasingly responding to the demand of stakeholders for transparent information about companies’ environmental, social, and governance (ESG) performance by issuing non-financial reports (NFRs). While the number of NFRs published annually has been increasing over the last two decades, their quality [...] Read more.
Portuguese companies are increasingly responding to the demand of stakeholders for transparent information about companies’ environmental, social, and governance (ESG) performance by issuing non-financial reports (NFRs). While the number of NFRs published annually has been increasing over the last two decades, their quality and companies’ ESG performance have been questioned, especially in times of crisis. To address these concerns, several jurisdictions have introduced mandatory NFR rules, such as the European Directive 2014/95/EU. Employing an institutional theory lens, this paper’s research objective is to evaluate whether the last decade’s crises and whether the fact that NFRs became mandatory for certain entities positively affected companies’ activities covered in the ESG reporting scope. We used panel data regression models on 45 listed companies in Portugal during the period 2008–2021. Our results show that the ESG reporting scope is not positively influenced by the transition from NFRs to a mandatory and global financial crisis (GFC). However, the COVID-19 crisis positively affected NFR quality. These results have major implications for practitioners, reflecting the importance of promoting these tools in an organization to improve non-financial performance and companies’ sustainability. Full article
(This article belongs to the Special Issue Financial Reporting and Auditing)
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