Journal of Financial Reporting and Accounting
Emerald Group Publishing Ltd. · United Kingdom · Est. 2006
Aims & Scope✦ Inferred from recent articles
The Journal of Financial Reporting and Accounting publishes research on financial reporting, accounting practices, and corporate governance. Articles examine the impact of corporate governance mechanisms, such as board characteristics and ownership structures, on financial disclosures and performance. The journal also explores the adoption and implications of accounting standards, including IFRS and specific regional standards, as well as the influence of digital transformation and artificial intelligence on financial reporting, auditing, and fraud detection. Additionally, research addresses issues related to financial literacy, sustainability reporting (ESG), tax practices, and the relationship between financial reporting and firm risk.
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