Accounting, Auditing, and Reporting Quality: Challenges Under Uncertainty Conditions

Dear Colleagues,

In an era of unprecedented economic, financial, and geopolitical uncertainty, accounting, auditing, and reporting practices have come to face significant challenges. The aim of this Special Issue is to investigate the evolving landscape of these critical functions in the context of uncertainty. Uncertain conditions, such as economic crises, regulatory shifts, technological disruptions, military conflicts, and environmental risks, put immense pressure on organizations to maintain transparency, accuracy, and compliance in their financial and non-financial practices.

This Issue invites contributions that explore how uncertainty affects accounting standards, auditing quality, and reporting frameworks. We encourage research on adaptive practices, the role of technology, and innovative solutions for enhancing the reliability and relevance of financial information. The integration of sustainability reporting, the impact of emerging technologies such as blockchain and AI, and the role of risk management in ensuring accountability are key points. Theoretical, review, and empirical studies are welcome, with an emphasis on those offering diverse perspectives from both academia and practice.

By addressing these themes, the aim of this Special Issue is to contribute to the advancement of knowledge and provide actionable insights for policymakers, practitioners, and researchers navigating these complex challenges.

Areas of Research:

• The impact of uncertainty on accounting standards and practices;
• Auditing challenges in a volatile regulatory and economic environment;
• The role of technology in enhancing reporting accuracy and audit efficiency;
• The integration of sustainability and ESG factors in financial reporting;
• Risk management frameworks for improving reporting quality;
• Artificial intelligence, blockchain, and digital tools in auditing and accounting;
• Ethical challenges in financial reporting under uncertainty;
• Cross-country comparisons of reporting practices under conditions of uncertainty;
• Corporate governance and its influence on reporting quality;
• Financial information disclosure compliance with standard requirements;
• The quality of sustainability auditing and assurance;
• Accounting information quality and earnings management;
• And others.

Prof. Dr. Kristina Rudžionienė
Prof. Dr. Rasa Kanapickiene
Dr. Rūta Klimaitienė
Guest Editors

Manuscript Submission Information

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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.

• accounting quality
• auditing quality
• reporting quality
• auditing practices
• reporting transparency
• financial uncertainty
• regulatory compliance
• digital transformation in accounting
• artificial intelligence in auditing
• sustainable financial reporting
• global economic volatility
• non-financial reporting
• information assurance
• earnings management
• information quality