About Accounting and Auditing

Aims

Accounting and Auditing (ISSN 3042-6618) is an international, peer-reviewed, open access journal published quarterly online. The journal publishes rigorous research that advances knowledge and practice in accounting, auditing and assurance, corporate governance, and accountability, with particular attention to how organizations measure, manage, report, and verify performance in complex economic and sustainability contexts.

We welcome theoretical, empirical, and methodological contributions that offer clear originality and strong implications for research and/or practice. The journal is designed for a broad audience—scholars, practitioners, standard setters, regulators, and policy makers—who are interested in the credibility, comparability, and decision usefulness of accounting and assurance information.

Manuscripts we publish include original research articles and high-quality review papers (including systematic literature reviews), as well as well-developed conceptual pieces and evidence-based case studies where they generate insights that extend beyond the single setting. Authors are expected to provide transparent methods and sufficient detail to support interpretation and replication where applicable (e.g., data sources, analytical procedures, robustness checks).

Scope

The journal covers, but is not limited to, the following research topics:

(1) Core accounting and reporting

• Financial accounting and reporting (including disclosure quality, standard setting, and reporting outcomes);
• Managerial accounting, management control systems, performance measurement, and decision support;
• Public sector accounting and accountability;
• Accounting in corporate governance, internal control, risk management, and fraud prevention.

(2) Auditing, assurance and accountability

• Internal and external auditing, audit quality, audit judgment, and audit regulation;
• Assurance of financial and non-financial information, including emerging assurance practices and analytics-enabled auditing;
• Governance mechanisms and accountability relationships among firms, stakeholders, regulators, and institutions.

(3) Sustainability, ESG, climate and nature accounting

• Sustainability accounting and sustainability auditing/assurance;
• ESG reporting, ESG metrics, and the governance of sustainability information;
• Corporate social responsibility and social/environmental accounting;
• Sustainability reporting and practices, including SDG-related measurement and reporting;
• Carbon management accounting, GHG accounting, forest carbon accounting, and biodiversity accounting.

(4) Technology, innovation and emerging issues in accounting and auditing

• Accounting information systems and data governance for accounting and assurance;
• Digital transformation in accounting and auditing (e.g., analytics, continuous monitoring, digital reporting);
• Artificial intelligence and generative AI applications in accounting disclosure, auditing, and accounting education/training;
• Innovation in accounting and assurance practices, methods, and professional standards. 

MDPI Publication Ethics Statement

MDPI is a member of the Committee on Publication Ethics (COPE). MDPI takes the responsibility to enforce a rigorous peer-review together with strict ethical policies and standards to ensure to add high quality scientific works to the field of scholarly publication. Unfortunately, cases of plagiarism, data falsification, inappropriate authorship credit, and the like, do arise. MDPI takes such publishing ethics issues very seriously and our editors are trained to proceed in such cases with a zero tolerance policy. To verify the originality of content submitted to our journals, we use iThenticate to check submissions against previous publications.

Book Reviews

Authors and publishers are encouraged to send review copies of their recent related books to the following address. Received books will be listed as Books Received within the journal's News & Announcements section.

MDPI
Grosspeteranlage 5
CH-4052 Basel
Switzerland

Copyright / Open Access

Articles published in Accounting and Auditing will be Open-Access articles distributed under the terms and conditions of the Creative Commons Attribution License (CC BY). The copyright is retained by the author(s). MDPI will insert the following note at the end of the published text:

Reprints

Reprints may be ordered. Please contact publisher@mdpi.com for more information on how to order reprints.

Announcement and Advertisement

Announcements regarding academic activities such as conferences are published for free in the News & Announcements section of the journal. Advertisement can be either published or placed on the pertinent website. Contact e-mail address is accountaudit@mdpi.com.

Editorial Office

For further MDPI contacts, see here.