Accounting and Auditing in the Age of Sustainability and AI

Dear Colleagues,

Financial accounting and auditing lie at the heart of trust, transparency, and accountability within modern economies. Yet with the rapidly evolving financial and regulatory environment today, traditional approaches to reporting and assurance are increasingly being called into question. Complex corporate structures, digitalisation, sustainability pressures, expanding stakeholder expectations, and emergence of new challenges and opportunities by AI demand accounting and auditing systems that are not only rigorous but also flexible, forward-looking, and socially and environmentally aware.

This Special Issue in the Journal of Risk and Financial Management seeks to integrate contemporary advancements in financial accounting, and auditing with new knowledge from allied fields. Submissions that cover the evolving role of accounting and auditing in ensuring accountability and detecting irregularities, and the integration of management accounting in strategic decision-making are particularly encouraged. We also welcome papers on environmental and social reporting, reflecting the growing importance of sustainability disclosures and non-financial performance metrics.

Papers addressing taxation, government accounting, and the interplay among regulation, technology particularly AI, and professional judgement are also invited. We are especially keen to see studies that do not merely describe problems but offer theoretical, methodological, or policy solutions founded on robust empirical findings.

In inviting this Special Issue, we seek to balance the timeless foundations of accounting and auditing with the pressing demands of a global economy in transition. We invite innovative and rigorous submissions pushing the boundaries of how we envision transparency, assurance, and accountability in the 21st century.

Dr. Makarem Naser
Prof. Dr. Hassan Yazdifar
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.