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Shaping the Future of Accounting
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Shaping the Future of Accounting

A special issue of Journal of Risk and Financial Management (ISSN 1911-8074). This special issue belongs to the section "Economics and Finance".

Deadline for manuscript submissions: 30 April 2026 | Viewed by 2031

Special Issue Editors

Prof. Dr. Magdy S. Farag

E-Mail Website
Guest Editor
Accounting Department, College of Business Administration, California State Polytechnic University, 3801 West Temple Avenue, Pomona, CA 91768, USA
Interests: auditing; financial accounting; accounting ethics
Prof. Dr. Mohamed Gomaa

E-Mail Website
Guest Editor
Accounting Department, College of Business Administration, California State Polytechnic University, 3801 West Temple Avenue, Pomona, CA 91768, USA
Interests: data analytics; cybersecurity; forensic accounting; artificial intelligence

Special Issue Information

Dear Colleagues,

The discipline of accounting is undergoing a profound transformation. Emerging technologies, regulatory reforms, sustainability imperatives, and evolving stakeholder expectations are reshaping both the scope and the practice of the field. In particular, developments in artificial intelligence, data analytics, and automation are redefining traditional processes of measurement, assurance, and reporting, while broader societal concerns regarding transparency, accountability, and ethics demand new approaches to information provision.

This Special Issue, “Shaping the Future of Accounting”, seeks to advance scholarly debate on how the field may evolve in response to these dynamic forces. We invite submissions that explore the theoretical, empirical, and pedagogical implications of current and anticipated developments. Topics of interest include, but are not limited to, the impact of artificial intelligence and digital technologies on accounting practice and profession; cybersecurity issues in accounting; the integration of financial and non-financial reporting in light of sustainability and ESG considerations; the reconfiguration of regulatory and governance frameworks; and the implications of these changes for accounting education and research.

We particularly encourage interdisciplinary contributions that draw upon insights from economics, information systems, law, and the social sciences, thereby offering holistic perspectives on the challenges and opportunities that lie ahead. By assembling a diverse range of perspectives, this Special Issue aims to foster critical reflection on the future trajectories of accounting and to inform both academic inquiry and professional practice.

Prof. Dr. Magdy S. Farag
Prof. Dr. Mohamed Gomaa
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. 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 1600 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

  • emerging technologies
  • artificial intelligence
  • data analytics
  • sustainability
  • cybersecurity
  • assurance
  • financial reporting
  • ethics

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Published Papers (2 papers)

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Research

24 pages, 501 KB  
Article
Measuring Technostress in Corporate Culture: Insights from the 10-K Annual Reports
by Nayera Eltamboly, Magdy Farag, Mohamed Gomaa and Maysa Abdallah
J. Risk Financial Manag. 2026, 19(2), 150; https://doi.org/10.3390/jrfm19020150 - 15 Feb 2026
Viewed by 690
Abstract
This study introduces an innovative approach for quantifying the technostress phenomenon, drawing on textual narratives from the firm’s annual report. Based on a dataset covering the Standard and Poor’s 500 (S&P 500) index firms, we analyze 2532 10-K annual reports and highlight the [...] Read more.
This study introduces an innovative approach for quantifying the technostress phenomenon, drawing on textual narratives from the firm’s annual report. Based on a dataset covering the Standard and Poor’s 500 (S&P 500) index firms, we analyze 2532 10-K annual reports and highlight the key contributors of technostress across six different dimensions of technostress using a combined score. A major advantage of the new six-dimensional scoring framework is that it offers a set of objective metric proxies to capture technostress without bias, utilizing a refined list of 42 key clues derived through factor analysis. Also, it adopts natural language processing, revealing hidden patterns and anomalies that indicate technostress. We further validate this framework by applying fixed-effect regression models to examine the impact of technostress on productivity. The main results imply that the four technostress dimensions presented in techno-risks, insecurity, uncertainty, and invasion negatively impact firms’ productivity. This framework offers practical implications for firms, allowing them to generate a rich profile concerning the degree of technostress associated with existing practices, highlighting the crucial need for advanced interventions, facilitating comparisons with other firms from the same or different industries, as well as cross-country comparisons. Full article
(This article belongs to the Special Issue Shaping the Future of Accounting)
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19 pages, 321 KB  
Article
Corporate Reputation and Internal Control Quality: Evidence from Fortune 1000 Companies
by Haomiao (Holly) He, Fei Kang and Lijuan Zhao
J. Risk Financial Manag. 2026, 19(1), 65; https://doi.org/10.3390/jrfm19010065 - 14 Jan 2026
Viewed by 957
Abstract
This paper examines the association between company reputation and internal control quality. The prior literature suggests that reputation concerns reduce the range of risky choices by management. Building on this idea, we propose that reputation concerns drive high-reputation firms to uphold strong internal [...] Read more.
This paper examines the association between company reputation and internal control quality. The prior literature suggests that reputation concerns reduce the range of risky choices by management. Building on this idea, we propose that reputation concerns drive high-reputation firms to uphold strong internal control quality, leading to lower internal control risk as reflected by fewer material weaknesses in their internal controls. By analyzing Fortune 1000 companies, our study finds that high-reputation companies are motivated to safeguard their reputation, driven by their need to signal strong performance and by the monitoring pressure from high-quality auditors. As a result, these high-reputation companies are less likely to have internal control material weaknesses, reflecting lower internal control risk and higher internal control quality. Our study enhances the understanding of the role company reputation plays in corporate behavior and decision-making processes. Full article
(This article belongs to the Special Issue Shaping the Future of Accounting)
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