Special Issue "Corporate Reporting Challenges"

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 September 2021.

Special Issue Editor

Prof. Dr. Adriana Tiron-Tudor
E-Mail Website
Guest Editor
Faculty of Economics and Business Administration, Babes-Bolyai University, Cluj-Napoca, Romania
Interests: social responsibility; sustainability accounting; non-financial reporting capital; integrated reporting; sustainable development goals
Special Issues and Collections in MDPI journals

Special Issue Information

Dear Colleagues,

This Special Issue aims to look at new and emerging challenges to be considered and addressed in Corporate Reporting from different points of view. We invite manuscripts featuring original research that complements our understanding of the impact of new and future challenges on companies that might be disclosed to enhance the entity’s accountability and the trust of third parties.

We call for manuscripts that deal with all aspects of corporate reporting, including financial and nonfinancial issues, the impact of corporate governance mechanisms and governance reforms on the compliance with financial reporting standards and nonfinancial reporting references, the assurance of corporate reports, the quality and quantity of mandatory or voluntary corporate disclosure, the readability and utility of corporate reports, and impression management. Here, “nonfinancial reporting” refers to economic, social, and environmental issues but also risks and sustainable development goals. We also call for manuscripts that focus on the impact of digitalization and the current pandemic on corporate reporting practice, theory, regulation, and education and corporate reporting’s impact on the stock market.

We are interested in conceptual, theoretical, methodological, empirical, and systematic review studies.

Prof. Adriana Tiron-Tudor
Guest Editor

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 papers will be 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 1200 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

  • corporate reporting
  • financial reporting
  • nonfinancial reporting
  • mandatory versus voluntary disclosure
  • digitalization
  • pandemic context

Published Papers (1 paper)

Order results
Result details
Select all
Export citation of selected articles as:

Research

Article
Big Data’s Disruptive Effect on Job Profiles: Management Accountants’ Case Study
J. Risk Financial Manag. 2021, 14(8), 376; https://doi.org/10.3390/jrfm14080376 - 16 Aug 2021
Cited by 1 | Viewed by 511
Abstract
The abundance of new innovative data sources creates opportunities and challenges for all professions and professionals working with information. One of these professionals is the management accountant (MA). Although their tasks have expanded over time and especially recently, MAs have not fully employed [...] Read more.
The abundance of new innovative data sources creates opportunities and challenges for all professions and professionals working with information. One of these professionals is the management accountant (MA). Although their tasks have expanded over time and especially recently, MAs have not fully employed all the available internal and external data sources to describe, diagnose, visualize, predict and prescribe possible solutions that enable smart decisions with positive effects on businesses. Thus, the paper investigates the impact of Big Data, including Data Analytics, on MA’s job profile. Through a review of the most recent academic and professional publications, the paper contributes to the debate surrounding the redefinition of the role of MAs in organizations in a novel informational perspective of Abbott’s theory. The results could serve as a research agenda and incentive for further studies, as well as provide MAs with a guide on the topic of the enlargement of their role(s), respectively, the augmentation of their tasks and responsibilities regarding the analysis of Big Data. Furthermore, the research may provide both a rich and flexible framework to help practitioners in their analysis of potential risks, opportunities and challenges when handling Big Data, and a lens for professional accounting associations and bodies by helping them to prioritize the holding and seizing of jurisdictions as an imperative part of safety and security. Full article
(This article belongs to the Special Issue Corporate Reporting Challenges)
Show Figures

Figure 1

Back to TopTop