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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 June 2025 | Viewed by 989

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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  • Greater discoverability: Special Issues support the reach and impact of scientific research. Articles in Special Issues are more discoverable and cited more frequently.
  • Expansion of research network: Special Issues facilitate connections among authors, fostering scientific collaborations.
  • External promotion: Articles in Special Issues are often promoted through the journal's social media, increasing their visibility.
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Further information on MDPI's Special Issue policies can be found here.

Published Papers (1 paper)

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Research

13 pages, 242 KiB  
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
Viewed by 663
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)
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