Financial Reporting provides a forum for quality research contributions with theoretical, practice and policy implications, using either quantitative or qualitative research methods.
The main objective is to promote a European debate among scholars concerning the role of accounting in business.
(standard setting process, impact and application of accounting standards, theoretical foundations of accounting)
- Financial disclosure
Social and environmental accounting and accountability
Intellectual capital reporting
Auditing of financial reporting
Corporate governance and accountability
Relationship between management accounting and financial accounting
Relationship between academy and practice on accounting topics
Papers submitted to the journal are typically screened by the editor or one of the associate editors to determine whether the manuscript falls within Financial Reporting Aims and Scope and satisfies the academic standards of the field.
Papers are then assigned to an editor (either one of the associate editors or the editor in chief) who oversees the entire editorial process including the final decision on the manuscript.
If judged suitable for publication, the manuscript is sent to at least two independent referees for double blind peer review.
Based on their recommendation, as well as possible consultation between Editorial Board members, the editor decides whether the paper should be accepted as it is, revised or rejected.
Contributions in accounting history, taxation, business and corporate strategy, as well as in general management are considered beyond the purpose of this Journal.
The Journal is indexed in:
Catalogo italiano dei periodici (ACNP), Ebsco Discovery Service, Google Scholar, JournalTOCS, ProQuest Summon, Research Papers in Economics (RePEc), Torrossa – Casalini Full Text Platform