The Impact of AI in Business, Finance and Accounting

Dear Colleagues,

We are pleased to invite you to submit your work to this Special Issue centered on the impact of AI in business, finance, and accounting. Artificial intelligence (AI)—and, more recently, large language models (LLMs)—is reshaping the information infrastructure of markets and firms. In finance, AI is increasingly embedded in trading, risk management, credit underwriting, fraud detection, compliance, and customer-facing digital channels; in accounting and corporate reporting, AI is changing how firms generate, verify, disseminate, and interpret disclosures, with direct implications for earnings quality, information asymmetry, audit processes, and investor decision-making. At the same time, AI introduces new governance challenges: model risk, interpretability, bias, privacy, cybersecurity, and regulatory compliance.

This Special Issue, therefore, focuses on the impact of AI on business, finance, and accounting—with an emphasis on credible empirical designs, theory-grounded mechanisms, and practice-relevant implications. We welcome work that advances measurement (e.g., AI exposure, AI capability, and AI adoption), examines real effects on firm behavior and market outcomes, and clarifies how AI interacts with foundational accounting constructs (reporting quality, disclosure credibility, and comparability) and financial economics (pricing, liquidity, volatility, capital allocation, and market efficiency). This research area is timely because AI is no longer peripheral but rather is becoming a core production technology for information creation and intermediation across financial systems.

Dr. Vicki Wei Tang
Dr. Qingquan Zhang
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 250 words) can be sent to the Editorial Office for assessment.

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. FinTech is an international peer-reviewed open access quarterly 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 1200 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.