Financial Reporting
Journal of Financial Communication
About the Journal
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. […]
Call for papers on “Private Firms Accounting Research: Issues and Perspectives”
Latest Articles
Book Review. Anne Sigismund Huff (1999). Writing for Scholarly Publication. Sage, London, UK
Jeffrey Muldoon / Financial Reporting / 1-2024
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Dialogue with standard setters. Sustainability reporting and European Sustainability Reporting Standards (ESRS): The activity and viewpoint of the Organismo Italiano di Contabilità (OIC)
Michele Pizzo / Financial Reporting / 1-2024
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Corporate social responsibility disclosure and cash holdings
Giovanni Coppola, Michele Fabrizi, Marco Ghitti / Financial Reporting / 1-2024
Purpose: the demand for firms to disclose their corporate social responsibility (CSR) activities has risen steeply over the last two decades, pushing many […]
Accounting and COVID-19: A systematic review of the literature
Giulia Leoni / Financial Reporting / 1-2024
Purpose: Since the outbreak of the COVID-19 pandemic, research on the phe-nomenon has exploded across every discipline, including accounting. This paper aims to provide a systematic literature […]
Does audit quality affect the probability that a female auditor has chaired the audit team? Empirical evidence from Italian public HEIs
Alessandro Mechelli, Vincenzo Sforza, Riccardo Cimini / Financial Reporting / 1-2024
Purpose: Focusing on Italian public higher education institutions (HEIs), this study examines whether an increase in remarks in unqualified audit reports increases the […]
Institutional isomorphism and quality of gender disclosure. The Italian case
Paola Paoloni, Antonietta Cosentino, Marco Venuti / Financial Reporting / 1-2024
Purpose: Non-financial reporting (NFR), including gender disclosure (GD), is a tool companies use for institutional legitimisation and represents an organisational field that evolves […]
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Società Italiana di Docenti di Ragioneria e di Economia Aziendale