Call for papers

We welcome the submission of research papers on the following and other relevant topics:

 Reporting and digital technology

• The effect of digital technology on corporate reporting processes and disclosure practices.
• The relationship between digital technology and non-financial reporting/sustainability  reporting.
• The effect of the nature of reporting data and information (both financial and non-financial") on how and to what extent various digital technologies can effectively support corporate reporting. 
• The effect of technology on standard-setting and accounting standards: causes and  consequences.
• The influence of digital reporting on future disclosure standards.
• The impact of existing audit standards on the use of digital technologies in corporate  reporting processes.

 Tax avoidance and digitalization

•  The factors behind tax avoidance (the degree of tax pressure, the legitimacy of political institutions and/or tax authorities, etc.)
• The role of tax havens in tax competition between states as well as in the types of tax resistance that emerge and develop within states.
• The reactions of public authorities and different social or political forces to tax avoidance and tax havens.
• The evolution of the social profiles of tax avoiders, the history and role of tax fraud specialists (tax consultancy firms, banks, business lawyers, free zones, etc.)
• The effect of digitalization on tax avoidance.

 Green finance and digital finance

• Green finance versus conventional finance
• The association between financial technologies and green finance
• Green digital financing and challenges
• Regulatory framework of Green digital financing
• Green digital derivatives
• Green digital finance and risk management

Call for papers