Internal Controls, Corporate Governance, and Financial Reporting Quality
A special issue of Journal of Risk and Financial Management (ISSN 1911-8074). This special issue belongs to the section "Business and Entrepreneurship".
Deadline for manuscript submissions: 31 August 2026 | Viewed by 37
Special Issue Editors
Interests: international accounting standards; role of accounting information in equity valuation; corporate financing and investment; discretionary costs; financial reporting; earnings management; intangible assets
Interests: financial reporting and disclosure; internal controls; corporate social responsibility; international accounting
Special Issues, Collections and Topics in MDPI journals
Interests: financial reporting and disclosure; corporate governance; sustainability; corporate social responsibility
Special Issues, Collections and Topics in MDPI journals
Special Issue Information
Dear Colleagues,
This Special Issue aims to stimulate research that evaluates whether current internal control systems are adequate to ensure the reliability and transparency of financial reporting. We invite studies that investigate how corporate governance structures and internal control mechanisms can evolve to effectively monitor information risks and improve financial reporting transparency.
We welcome contributions offering innovative approaches to examining internal control quality, corporate governance, financial reporting, and auditing in both U.S. firms and organizations around the world. Submissions that advance corporate governance models aligned with technological innovation while reducing information asymmetry, and those supported by strong empirical evidence, are particularly encouraged.
We also seek work employing novel methodologies to assess internal controls and to provide insights into best practices for safeguarding stakeholder trust and maintaining regulatory compliance in an increasingly digital and rapidly evolving landscape.
Prof. Dr. Sungsoo Kim
Dr. Jun Guo
Dr. Linna Shi
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
- internal controls
- financial reporting
- auditing
- corporate governance
- information risk
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