Special Issue "Corporate Governance, Accountability and Disclosure"
Deadline for manuscript submissions: 31 October 2021.
Interests: accounting (corporate governance, risk disclosure, executive pay, internal control systems, taxation, financial accounting and reporting); auditing (the internationalisation of auditing standards, the role of an internal/external auditor in enhancing corporate governance); accountability and ethics (corporate social responsibility, social and environmental accounting)
Interests: corporate finance; dividend policy; capital budgeting; financial effects and management in various sectors such as tourism, banking and REITs; corporate governance; ownership structure; institutional investors and board of directors effects on financial policies; environmental, social and governance disclosures; corporate social reponsibilty; emerging markets
The increased competition, financing constraints, and market reforms in the public and private sectors in recent years have increased pressures on private and public sector institutions to demonstrate greater accountability, transparency, good governance, and sound financial and risk management to various groups of stakeholders (e.g., governments, tax payers, providers of finance, and the wider community) in order to maintain sustainable operations. Despite the increasing demand for greater accountability, transparency, and sound governance and risk management, and the significant changes in and reforms to private and public sectors, including changes in government policies and the funding landscape due to the COVID-19 pandemic, there has been limited research investigating issues relating to accountability, governance, risk management, and disclosure among private sector institutions in general and public sector institutions in particular.
In this Special Issue, we are interested in bringing together rigorous manuscripts that advance accountability, governance, and disclosure research. We invite manuscripts featuring original research that complements our understanding of the impact of new reforms and challenges, including introduction of New Public Management (NPM), significant cuts to public funding, and the COVID-19 pandemic on issues relating to accountability, governance, risk management, and disclosure among private and public sector institutions.
We welcome submissions that address the following research areas:
- governance and risk management disclosure practices;
- social and environmental accountability disclosure practices;
- anticorruption polices and voluntary corporate social responsibility (CSR) disclosure practices;
- CSR disclosure/performance and tax avoidance;
- internal governance mechanisms (e.g., governing board and committees) and voluntary disclosure practices;
- external governance mechanisms (e.g., government bodies, institutional investors, auditors, and labour unions) and voluntary disclosure practices;
- the impact of new reforms and challenges (e.g., introduction of New Public Management (NPM), significant cuts to public funding, and the COVID-19 pandemic) on voluntary public accountability disclosure practices;
- governing board diversity, accountability, and disclosure;
- corporate governance structures and executive pay; and
- corporate governance structures and financial/non-financial performance.
We are interested in conceptual, theoretical, methodological, empirical, and systematic review studies. We would like to stress that the above list is merely indicative rather than exhaustive, and, thus, we welcome submissions on other topics relating to accountability, governance, risk management, and voluntary disclosures.
Dr. Mohamed H. Elmagrhi
Dr. Erhan Kilinçarslan
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.
- risk management
- tax avoidance
- financial/non-financial performance
- corporate social responsibility
- environmental, social, and governance factors