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Innovations in Accounting Practices
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Innovations in Accounting Practices

A special issue of Journal of Risk and Financial Management (ISSN 1911-8074). This special issue belongs to the section "Financial Technology and Innovation".

Deadline for manuscript submissions: 31 March 2025 | Viewed by 1142

Special Issue Editor

Dr. Yi Liu

E-Mail Website
Guest Editor
School of Business, Trent University, Oshawa, ON L1J 5Y1, Canada
Interests: financial reporting; banking; corporate finance

Special Issue Information

Dear Colleagues,

This Special Issue, entitled “Innovations in Accounting Practices”, seeks to explore the challenges, changes, and innovations that are shaping accounting, auditing, and taxation in the context of emerging technologies like artificial intelligence, the growing emphasis on sustainability, and the uncertainties surrounding global and local policy shifts. Topics of interest include, but are not limited to, AI integration in auditing, the impact of sustainability on financial reporting, and the implications of policy changes on corporate taxation strategies. This Special Issue aims to consider the ethical implications and the need for governance mechanisms to adapt to these new realities. Submissions that offer practical insights and theoretical advancements are highly encouraged to be submitted to this Special Issue.

Dr. Yi Liu
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.

Keywords

  • accounting
  • auditing
  • taxation
  • corporate governance
  • ESG

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Published Papers (1 paper)

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Research

24 pages, 349 KiB  
Article
Cybersecurity in Digital Accounting Systems: Challenges and Solutions in the Arab Gulf Region
by Amer Morshed and Laith T. Khrais
J. Risk Financial Manag. 2025, 18(1), 41; https://doi.org/10.3390/jrfm18010041 - 19 Jan 2025
Viewed by 735
Abstract
The region of the Arab Gulf is marching ahead very fast toward digitalization in ways prompted by initiatives, such as Saudi Vision 2030 and the UAE’s strategy for Smart Government. Thus, both underscore the boundless movement toward the inclusion of advanced technologies into [...] Read more.
The region of the Arab Gulf is marching ahead very fast toward digitalization in ways prompted by initiatives, such as Saudi Vision 2030 and the UAE’s strategy for Smart Government. Thus, both underscore the boundless movement toward the inclusion of advanced technologies into accounting practices, such as Business Intelligence and Enterprise Resource Planning systems. While these technologies enhance efficiency and facilitate informed decision-making, they also render financial data vulnerable to cybersecurity threats, such as phishing, ransomware, and insider attacks. This paper investigates the impact of cybersecurity practices, ethical accountability, regulatory frameworks, and emerging technologies on the adoption of and trust in digital accounting systems in the GCC region. A quantitative research approach was followed, wherein the responses from a randomly selected sample of 324 professionals representing the GCC nations were collected. The empirical analysis was completed using Partial Least Squares Structural Equation Modeling. Strong cybersecurity measures, AI-driven threat detection mechanisms, and custom-fit employee training programs facilitate the adoption of and faith in digital accounting information systems considerably. Ethical accountability acts as the partial mediator of those effects, and supportive regulatory frameworks enhance cybersecurity strategy effectiveness. This study examines the development of integrated cybersecurity strategies with respect to technology, ethics, and regulations. It makes several major recommendations, calling for bringing the GCC countries’ regulatory frameworks into line with international standards; encouraging workforce training programs; and utilizing AI-powered technologies for proactive threat detection and management. These findings can arm stakeholders with a holistic pathway toward developing secure, resilient, and future-oriented digital accounting infrastructures across the region. Full article
(This article belongs to the Special Issue Innovations in Accounting Practices)
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