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The Role of AI in Elevating Accounting and Financial Reporting...
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The Role of AI in Elevating Accounting and Financial Reporting Quality

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

Deadline for manuscript submissions: 30 November 2025 | Viewed by 9874

Special Issue Editors

Dr. Hany Elbardan

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Guest Editor
Business School, Bournemouth University, Bournemouth, UK
Interests: accounting; auditing; corporate governance; corporate social responsibility; accounting information systems; strategic development goals
Prof. Dr. Hassan Yazdifar

E-Mail Website
Guest Editor
College of Business, Law and Social Sciences, University of Derby, Derby, UK
Interests: organisational learning; organisation change management and adopting innovative practices to improve performances in commercial and service organisations both in public and private sectors and also higher education; R&D and health economics
Special Issues, Collections and Topics in MDPI journals
Dr. Moataz Moamen Elmassri

E-Mail Website
Guest Editor
Department of Accounting, College of Business and Economics, United Arab Emirates University, Abu Dhabi, United Arab Emirates
Interests: strategic development goals (SDGs); management control; corporate reporting and strategic investment desions (SIDs)
Dr. Mayada Abd El Aziz Youssef

E-Mail Website
Guest Editor
Department of Accounting, United Arab Emirates University, Abu Dhabi, United Arab Emirates
Interests: data analytics adoption; management accounting change; accounting information systems; sustainability; corporate social responsibility

Special Issue Information

Dear Colleagues,

This Special Issue is about exploring, analysing and advancing knowledge at the intersection of artificial intelligence (AI) and accounting, specifically focusing on financial reporting quality. The primary aim of this Special Issue is to provide a comprehensive platform for researchers, academics and practitioners to investigate and discuss the multifaceted applications of artificial intelligence in processing accounting information and its profound impact on financial reporting quality. The Special Issue aims to foster a deeper understanding of how AI technologies are reshaping traditional accounting practices and influencing the reliability, accuracy and transparency of financial reporting.

The scope of this Special Issue encompasses a broad range of topics within the nexus of artificial intelligence and accounting, with a specific emphasis on financial reporting quality. Submissions are encouraged to address, but are not limited to, the following themes:

  1. Algorithmic Processing in Accounting:
  • Exploration of AI algorithms for data processing and analysis in accounting contexts.
  • Evaluation of the effectiveness of algorithms in enhancing financial reporting quality.
  1. Machine Learning in Financial Reporting:
  • Applications of machine learning techniques in predictive modelling for financial reporting.
  • Assessment of machine learning models for detecting anomalies and improving reporting accuracy.
  1. Ethical Considerations in AI-Driven Accounting:
  • Examination of ethical implications related to the use of AI in accounting practices.
  • Discussions on ensuring transparency and accountability in AI-assisted financial reporting.
  1. Regulatory Challenges and Opportunities:
  • Analysis of regulatory frameworks governing the use of AI in accounting and financial reporting.
  • Identification of challenges and opportunities for regulatory technology (RegTech) in this domain.
  1. Case Studies and Empirical Research:
  • Real-world case studies illustrating the successful implementations of AI in accounting processes.
  • Empirical research investigating the impact of AI on financial reporting quality in various industries.
  1. Future Directions and Emerging Technologies:
  • Exploration of emerging technologies (e.g., blockchain, explainable AI) and their potential implications for accounting practices.
  • Identification of future research directions to advance the integration of AI in accounting information processing.

By addressing these and other related topics, the Special Issue aims to contribute to the ongoing scholarly discourse on the transformative role of artificial intelligence in shaping the landscape of accounting and financial reporting. Researchers are invited to submit original contributions that advance theoretical understanding, present empirical evidence and offer practical insights into this rapidly evolving field.

Dr. Hany Elbardan
Prof. Dr. Hassan Yazdifar
Dr. Moataz Moamen Elmassri
Dr. Mayada Abd El Aziz Youssef
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 information systems
  • artificial intelligence
  • financial reporting quality
  • accounting technology
  • impact of AI on the accounting profession
  • fraud detection and prevention
  • continuous monitoring
  • blockchain in accounting
  • ethics of AI in accounting
  • automation in accounting
  • audit analytics
  • automated financial statement analysis
  • blockchain in accounting
  • transparency and accountability
  • information technology in accounting and finance
  • explainable AI in accounting
  • governance of AI in accounting and finance
  • machine learning and accounting information
  • accounting data analytics

Benefits of Publishing in a Special Issue

  • Ease of navigation: Grouping papers by topic helps scholars navigate broad scope journals more efficiently.
  • 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.
  • e-Book format: Special Issues with more than 10 articles can be published as dedicated e-books, ensuring wide and rapid dissemination.

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

Published Papers (2 papers)

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Research

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18 pages, 2005 KiB  
Article
The Cost of Potential Delisting of U.S.-Listed Chinese Companies
by Al (Aloke) Ghosh and Wei Wei
J. Risk Financial Manag. 2024, 17(8), 341; https://doi.org/10.3390/jrfm17080341 - 7 Aug 2024
Viewed by 2581
Abstract
Because the PCAOB was unable to inspect audits of Chinese accounting firms until recently, regulators introduced legislation (HFCAA) potentially forcing Chinese companies to delist for non-compliance with PCAOB audit requirements. To understand the equity markets’ response to this legislation, we analyze the short-term [...] Read more.
Because the PCAOB was unable to inspect audits of Chinese accounting firms until recently, regulators introduced legislation (HFCAA) potentially forcing Chinese companies to delist for non-compliance with PCAOB audit requirements. To understand the equity markets’ response to this legislation, we analyze the short-term (event study) and long-term stock performance of U.S.-listed Chinese firms relative to the stock performance of other foreign companies. We find that Chinese companies outperform other Asian firms for the Pre-HFCAA Period, but they underperform other Asian firms from the time the HFCAA was introduced (28 March 2019) until an agreement was reached (26 August 2022). For the post-agreement period (26 August 2022 to 31 December 2022), the performance of Chinese and other Asian stocks is similar. Between 28 March 2019 and 31 December 2022, a typical shareholder lost 76% of wealth, and, compared to other Asian companies, the losses were around 87%. The findings highlight the importance of regulatory compliance and transparency in maintaining investor confidence and protecting shareholders’ interests. Full article
(This article belongs to the Special Issue The Role of AI in Elevating Accounting and Financial Reporting Quality)
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Other

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32 pages, 3606 KiB  
Systematic Review
Integrating Blockchain, IoT, and XBRL in Accounting Information Systems: A Systematic Literature Review
by Mohamed Nofel, Mahmoud Marzouk, Hany Elbardan, Reda Saleh and Aly Mogahed
J. Risk Financial Manag. 2024, 17(8), 372; https://doi.org/10.3390/jrfm17080372 - 19 Aug 2024
Cited by 4 | Viewed by 6408
Abstract
Over the last few decades, remarkable technical advancements, including artificial intelligence, machine learning, big data, blockchain, cloud computing, and the Internet of Things, have emerged. These tools have the ability to change the accounting process. This study aims to conduct a systematic literature [...] Read more.
Over the last few decades, remarkable technical advancements, including artificial intelligence, machine learning, big data, blockchain, cloud computing, and the Internet of Things, have emerged. These tools have the ability to change the accounting process. This study aims to conduct a systematic literature review on using the Internet of Things (IoT), blockchain, and eXtensible Business Reporting Language (XBRL) in a single accounting information system (AIS) to enhance the quality of digital financial reports. This paper employs a systematic literature review (SLR) methodology, specifically, by adopting the widely accepted PRISMA technique. The final sample of this study included 309 related studies from 2013 to 2023. Our findings highlight the lack of literature related to the integration of these three types of technologies within a unified AIS. This study is extremely significant because it proposes a new research stream that explores the possibility of integrating IoT, blockchain, and XBRL in a single accounting system, yielding a plethora of benefits to the accounting field. However, the potential benefits of such an integration are evident, including enhanced transparency, real-time reporting capabilities, and improved data security. Our paper’s main contribution is that it is the first paper, to the best of our knowledge, to explore the integration of these three technologies. We also identified important gaps in the research and pointed out ways for future research to somehow take a lead in exploring further how this integrated system is affecting accounting practices. Full article
(This article belongs to the Special Issue The Role of AI in Elevating Accounting and Financial Reporting Quality)
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