Corporate Governance and Disclosure Integrity: New Frontiers in Earnings Management Research

A special issue of Journal of Risk and Financial Management (ISSN 1911-8074).

Deadline for manuscript submissions: 30 June 2026 | Viewed by 21

Special Issue Editors


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Guest Editor
Faculty of Economics and Business Administration, Vilnius University, Saulėtekio av. 9, 2nd Building, 10222 Vilnius, Lithuania
Interests: management accounting; cost accounting; budgeting; strategic management accounting; controlling; financial accounting; creative accounting; auditing

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Guest Editor
Faculty of Economics and Business Administration, Vilnius University, Saulėtekio av. 9, 2nd Building, 10222 Vilnius, Lithuania
Interests: financial accounting; managerial accounting; financial analysis; performance effectiveness

E-Mail Website
Guest Editor
Faculty of Economics and Business Administration, Vilnius University, Saulėtekio av. 9, 2nd Building, 10222 Vilnius, Lithuania
Interests: entrepreneurship; sustainability; economic shock; perception; efficiency

Special Issue Information

Dear Colleagues,

The Journal of Risk and Financial Management is pleased to announce a Special Issue on Corporate Governance and Earnings Management. The aim of this Issue is to explore the complex interplay between corporate governance mechanisms and the quality of financial reporting, particularly focusing on earnings management practices in diverse organizational and regulatory settings.

In recent decades, earnings management has emerged as a pervasive phenomenon, raising critical concerns about the reliability of financial statements and the integrity of corporate reporting. At the same time, the structure and effectiveness of corporate governance systems have become central to the prevention of opportunistic managerial behavior. Given this, we welcome contributions that investigate how different governance attributes—such as board composition, ownership structure, audit committees, and executive compensation—affect the likelihood, extent, and forms of earnings management. We also encourage interdisciplinary research linking corporate governance to sustainability reporting, ESG disclosures, and the ethical dimensions of financial decision-making.

We welcome theoretical explorations, empirical investigations, and comparative studies, including the following:

  • The effectiveness of governance mechanisms in constraining accrual and real earnings management;
  • Cross-country studies on legal, institutional, or cultural determinants of governance and reporting practices;
  • The impact of digital transformation (e.g., AI, big data) on governance transparency and the detection of earning manipulation;
  • Governance and earnings management in private, family-owned, or state-owned enterprises;
  • The role of external auditors in safeguarding financial information quality;
  • The interaction between ESG practices and financial information quality;
  • The effects of governance reforms and regulatory enforcement on financial transparency.

The overall aim of this Special Issue is to foster academic dialogue and inform policy debates by presenting cutting-edge research on how governance frameworks influence the credibility of financial reporting. Submissions should include sufficient methodological detail to ensure reproducibility and practical relevance.

Dr. Daiva Tamulevičienė
Dr. Rasa Subaciene
Dr. Ramunė Budrionytė
Guest Editors

Manuscript Submission Information

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Keywords

  • corporate governance
  • earnings management
  • accrual-based earnings management
  • real earnings management
  • audit quality
  • ownership structure
  • executive compensation
  • ESG and financial reporting
  • institutional and regulatory frameworks
  • governance failures
  • financial statement transparency
  • sustainability and ethical governance
  • cross-country corporate governance
  • financial reporting quality

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Published Papers

This special issue is now open for submission.
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