The Role of AI in Elevating Accounting and Financial Reporting Quality

Dear Colleagues,

This Special Issue is about exploring, analysing and advancing knowledge at the intersection of artificial intelligence (AI) and accounting, specifically focusing on financial reporting quality. The primary aim of this Special Issue is to provide a comprehensive platform for researchers, academics and practitioners to investigate and discuss the multifaceted applications of artificial intelligence in processing accounting information and its profound impact on financial reporting quality. The Special Issue aims to foster a deeper understanding of how AI technologies are reshaping traditional accounting practices and influencing the reliability, accuracy and transparency of financial reporting.

The scope of this Special Issue encompasses a broad range of topics within the nexus of artificial intelligence and accounting, with a specific emphasis on financial reporting quality. Submissions are encouraged to address, but are not limited to, the following themes:

1. Algorithmic Processing in Accounting:

• Exploration of AI algorithms for data processing and analysis in accounting contexts.
• Evaluation of the effectiveness of algorithms in enhancing financial reporting quality.

2. Machine Learning in Financial Reporting:

• Applications of machine learning techniques in predictive modelling for financial reporting.
• Assessment of machine learning models for detecting anomalies and improving reporting accuracy.

3. Ethical Considerations in AI-Driven Accounting:

• Examination of ethical implications related to the use of AI in accounting practices.
• Discussions on ensuring transparency and accountability in AI-assisted financial reporting.

4. Regulatory Challenges and Opportunities:

• Analysis of regulatory frameworks governing the use of AI in accounting and financial reporting.
• Identification of challenges and opportunities for regulatory technology (RegTech) in this domain.

5. Case Studies and Empirical Research:

• Real-world case studies illustrating the successful implementations of AI in accounting processes.
• Empirical research investigating the impact of AI on financial reporting quality in various industries.

6. Future Directions and Emerging Technologies:

• Exploration of emerging technologies (e.g., blockchain, explainable AI) and their potential implications for accounting practices.
• Identification of future research directions to advance the integration of AI in accounting information processing.

By addressing these and other related topics, the Special Issue aims to contribute to the ongoing scholarly discourse on the transformative role of artificial intelligence in shaping the landscape of accounting and financial reporting. Researchers are invited to submit original contributions that advance theoretical understanding, present empirical evidence and offer practical insights into this rapidly evolving field.

Dr. Hany Elbardan
Prof. Dr. Hassan Yazdifar
Dr. Moataz Moamen Elmassri
Dr. Mayada Abd El Aziz Youssef
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 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.

• accounting information systems
• artificial intelligence
• financial reporting quality
• accounting technology
• impact of AI on the accounting profession
• fraud detection and prevention
• continuous monitoring
• blockchain in accounting
• ethics of AI in accounting
• automation in accounting
• audit analytics
• automated financial statement analysis
• blockchain in accounting
• transparency and accountability
• information technology in accounting and finance
• explainable AI in accounting
• governance of AI in accounting and finance
• machine learning and accounting information
• accounting data analytics