Financial Accounting, Reporting and Disclosure

Dear Colleagues,

Rapid changes in business activities and environments create novel challenges for financial accounting and reporting. Financial statements are presenting new types of assets and liabilities (e.g., digital assets and liabilities) under limited guidance of accounting standards. Companies are providing new types of information (e.g., non-GAAP reporting and ESG disclosures) through various media. Traditional and novel regulators are developing new standards for financial accounting and disclosures (e.g., SASB standards). Auditors are facing substantial changes in auditing environments (e.g., assurance of non-financial reporting). Therefore, the demand for high-quality research on the challenging issues is higher than the supply.

The purpose of this Special Issue is to report on and promote the latest progress in innovative and diverse research across the entire spectrum of financial accounting and reporting. This Special Issue welcomes empirical and theoretical papers which focus on topics including, but not limited to: 

• Financial accounting and reporting issues;
• The role of accounting in the valuation of corporate securities;
• Corporate disclosure of financial and non-financial information;
• Emerging issues in accounting standards and regulations (e.g., digital assets and ESG disclosures);
• Financial auditing and assurance services;
• Executive compensation and financial reporting incentives;
• Corporate governance and internal control;
• The role of financial and information intermediaries (e.g., financial analysts, credit rating agencies, short sellers, and news media).

Dr. Jay Junghun Lee
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 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.

• financial reporting
• security valuation
• corporate disclosure
• accounting standards and regulations
• financial auditing
• executive compensation
• corporate governance
• financial and information intermediaries