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Accounting Ethics and Financial Management
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Accounting Ethics and Financial Management

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 December 2025 | Viewed by 6973

Special Issue Editors

Prof. Dr. Mark A. McKnight

E-Mail Website
Guest Editor
Romain College of Business, University of Southern Indiana, Evansville, IN 47712, USA
Interests: accounting ethics; accounting compliance; fraud
Dr. Andrew T. Dill

E-Mail Website
Guest Editor
Romain College of Business, University of Southern Indiana, Evansville, IN 47712, USA
Interests: accounting ethics; financial statement fraud; executive compensation; compliance

Special Issue Information

Dear Colleagues,

We invite you to contribute to a Special Issue of the Journal of Risk and Financial Management on "Accounting Ethics and Financial Management". With increased scrutiny of corporate accountability and financial transparency, accountants' ethical responsibilities have never been more critical. This Special Issue will examine ethical issues in accounting practices, their impact on financial decision making, and their broader implications for financial stability and risk management.

We welcome empirical, theoretical, and qualitative research papers that explore various dimensions of accounting ethics, including (but not limited to) the following:

  • Ethical dilemmas in financial reporting and decision making;
  • The role of corporate governance and organizational culture in promoting ethical practices;
  • Regulatory frameworks and their effectiveness in mitigating unethical accounting behavior;
  • The relationship between ethical accounting practices and risk management;
  • Case studies on ethical breaches and their consequences on financial health.

We also encourage submissions that explore the integration of ethics education in accounting curricula, examining its role in preparing future professionals to navigate complex ethical landscapes.

This Special Issue aims to expand upon the existing work by integrating the risk management perspective and exploring the strategic role of ethical practices in enhancing financial systems. By providing a comprehensive analysis of both the practical and theoretical aspects of accounting ethics, this Special Issue seeks to offer valuable insights that can benefit scholars, educators, and practitioners alike.

We look forward to receiving your contributions.

Prof. Dr. Mark A. McKnight
Dr. Andrew T. Dill
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

  • accounting ethics
  • financial reporting integrity
  • fraud
  • corporate governance
  • risk management
  • earnings management
  • ethical decision making
  • regulatory compliance

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Further information on MDPI's Special Issue policies can be found here.

Published Papers (4 papers)

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Research

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33 pages, 528 KB  
Article
Accounting Manipulation and Value Creation: An Empirical Study of EVA and Accounting Quality in NYSE and NASDAQ Companies
by Szilárd Hegedűs, Ervin Denich and Áron Lajos Baracsi
J. Risk Financial Manag. 2025, 18(10), 584; https://doi.org/10.3390/jrfm18100584 - 15 Oct 2025
Viewed by 459
Abstract
Accounting manipulation undermines the integrity of financial reporting and can distort key performance indicators, yet its quantitative effects on accounting quality (AQ) and value-related metrics remain underexplored. This study analyses U.S. publicly traded firms involved in accounting manipulation between 2017 and 2019, comparing [...] Read more.
Accounting manipulation undermines the integrity of financial reporting and can distort key performance indicators, yet its quantitative effects on accounting quality (AQ) and value-related metrics remain underexplored. This study analyses U.S. publicly traded firms involved in accounting manipulation between 2017 and 2019, comparing them with matched non-manipulative industry peers to assess differences in AQ. It also examines potential links between manipulation-related AQ distortions and changes in Economic Value Added (EVA), stock prices, trading volumes, and dividend payouts. The sample includes 57 manipulation-affected firms and 57 matched controls, identified through SEC enforcement filings and the Violation Tracker database. Financial and stock data were sourced from EDGAR, ORBIS, and Morningstar. AQ was measured using discretionary accruals estimated via the Kasznik model. Correlation analysis tested associations between AQ and the selected performance indicators. Results show that firms involved in accounting manipulations had significantly lower AQ than their peers. However, no consistent correlations were found between AQ and EVA, dividends, stock prices, or volumes during the manipulation period. These findings suggest that the performance effects of manipulations are case-specific and shaped by additional factors, underscoring the importance of strong regulatory oversight and high-quality accounting practices. Ethically, our evidence underscores that misreporting corrodes investor trust and the public-interest mandate of financial reporting; accordingly, we stress the duties of boards, executives, auditors, and regulators to uphold faithful representation and timely disclosure, and to remediate misreporting when detected. Full article
(This article belongs to the Special Issue Accounting Ethics and Financial Management)
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13 pages, 242 KB  
Article
The Role of Gender Equality at the Country Level on the Relationship Between Women’s Board Representation and Sustainability Assurance Adoption
by Kholod F. Alsahali
J. Risk Financial Manag. 2025, 18(2), 87; https://doi.org/10.3390/jrfm18020087 - 5 Feb 2025
Cited by 1 | Viewed by 1175
Abstract
Purpose: The purpose of this study is to investigate the role of gender equality in the relationship between the critical mass of women’s representation on boards and companies’ decisions to adopt external assurance on their sustainability reports. Design and methodology: The relationship is [...] Read more.
Purpose: The purpose of this study is to investigate the role of gender equality in the relationship between the critical mass of women’s representation on boards and companies’ decisions to adopt external assurance on their sustainability reports. Design and methodology: The relationship is investigated using secondary data from an international sample of 1924 firms across 41 countries sourced from the Eikon database, ensuring comprehensive coverage of firms that publish sustainability reports. The study uses a logistic regression model to study two aspects: first, the relationship between the critical mass of women’s representation on boards and companies’ decisions to provide external assurance on their sustainability reports, and second, the moderating role of countries’ gender equality policies using the World Bank’s Women, Business and the Law (WBL) index. Findings: The findings of this study indicate that in the case of sustainability assurance adoption, the critical mass of women’s representation on boards is important in countries where the gender equality index is low. Therefore, this study extends the findings of prior studies investigating the critical mass of women’s representation on boards by proving that critical mass is more effective in countries that have a lower gender equality index. Originality: The two main contributions of this study are the findings that (i) the association of women’s representation on boards with companies’ decisions to provide assurance over their sustainability reports is affected by critical mass, and (ii) the critical mass of women’s representation on boards is essential in countries that have a lower gender equality index. Full article
(This article belongs to the Special Issue Accounting Ethics and Financial Management)

Other

Jump to: Research

19 pages, 4554 KB  
Systematic Review
Financial Auditing as an Effective Tool for Fraud Detection: A Systematic Review
by Cindy Becerra Huamán, David De la Cruz-Montoya, Joseph Gutierrez-Cuadros, Sonia Pilco Labajos and Mercedes Lopez-Almeida
J. Risk Financial Manag. 2025, 18(9), 523; https://doi.org/10.3390/jrfm18090523 - 18 Sep 2025
Viewed by 2311
Abstract
The article presents a broad and exhaustive approach to financial auditing studies, as well as their current state in academic research. Its main objective is to examine practices in the face of existing challenges. Financial auditing is strongly influenced by international standards, the [...] Read more.
The article presents a broad and exhaustive approach to financial auditing studies, as well as their current state in academic research. Its main objective is to examine practices in the face of existing challenges. Financial auditing is strongly influenced by international standards, the role of financial auditors in risk management, and the use of new technologies and artificial intelligence. Using a bibliometric analysis of 74 studies extracted from the Scopus database, the authors visualize the evolution of financial auditing using tools such as VOS Viewer. This reveals trends and keywords associated with financial auditing, accounting, management, risk management, and fraud. According to the study, there is a gap in expectations regarding the role of the auditor that is influenced by different cultural contexts and the growing use of forensic accounting services for fraud investigation and detection. The study also highlights the low use of accounting and auditing standards in countries such as Iraq and Egypt and observes the normalization of the fraud trend in Pakistan. Full article
(This article belongs to the Special Issue Accounting Ethics and Financial Management)
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15 pages, 339 KB  
Essay
Student and Practitioner Cheating: A Crisis for the Accounting Profession
by Donald L. Ariail, Lawrence Murphy Smith and Amine Khayati
J. Risk Financial Manag. 2025, 18(5), 285; https://doi.org/10.3390/jrfm18050285 - 21 May 2025
Viewed by 2216
Abstract
In this essay, we propose that the prevalence of cheating by accounting students and serial cheating by accounting practitioners at Big-4 accounting firms are related. Our model of this problem suggests that students who cheat in school become practitioners who cheat in practice, [...] Read more.
In this essay, we propose that the prevalence of cheating by accounting students and serial cheating by accounting practitioners at Big-4 accounting firms are related. Our model of this problem suggests that students who cheat in school become practitioners who cheat in practice, and practitioners, in turn, model dishonest behavior for students. We propose that this vicious cycle of dishonesty poses a threat to the public’s trust in the accounting profession, and this crisis calls for drastic measures, both in academia and in practice, akin to measures like the Sarbanes–Oxley Act of 2002. As an honorable profession, dishonesty cannot be tolerated. Brief overviews of the prevalence of cheating, both by students and by Big-4 accounting practitioners are presented. Suggestions are included for a three-prong approach by accounting stakeholders to reduce this egregious ethical problem—a problem that, we suggest, is causing a new crisis in confidence for the accounting profession. Full article
(This article belongs to the Special Issue Accounting Ethics and Financial Management)
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