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Corporate Disclosure

Special issue call for papers from Accounting Research Journal

Guest editors
Dr Ismail Adelopo, Associate Professor in Accounting and Finance, Bristol Business School
University of the West of England, Bristol, UK
Dr Kemi Yekini, Senior Lecturer in Accounting and Finance, Leicester Business School
De Montfort University, Leicester UK 

What is the special issue about? 
The Accounting Research Journal provides a valuable forum for communication with academics and practitioners on topical research issues in the contemporary business environment. The Journal was established over 25 years ago. The editors welcome submissions encompassing research specific to the areas of accounting, accountability, governance, finance, auditing, regulation and tax.

This year, we are targeting corporate disclosure research and we invite manuscripts from both established and emerging researchers. Despite the advanced nature of corporate disclosure research, recent developments before and following the corporate governance and the financial crises provide new opportunities for research into the nature and determinants of corporate disclosure. For example, to what extent is corporate voluntary disclosure affected by the political dispensation in a society? What is the role of political connectedness in the ensuing corporate dialogue as exemplified, for example, in corporate annual reports and in the alternative communication avenues used by organisations? What is the role of the media in corporate disclosure? To what extent is media coverage aggravating societal expectations of corporations? How are firms responding to the apparent gaps between corporate behaviour and corporate community expectations arising from the events such as the financial crisis and more poignant events such as the Gulf of Mexico oil spillage or the manipulation of the LIBOR (London Interbank Offered Rate)?  What are the ways in which social interactions both within and outside the organisation impact corporate disclosure? These and many other issues are still open for conceptual and empirical investigations.

This call for paper seeks to extend corporate disclosure discourse with research on a wide spectrum of ideas on corporate disclosure ranging from conceptual to empirical studies without limits on research methodologies. We are particularly interested in studies that challenge existing thinking on corporate disclosures. It will therefore be interesting to consider alternative theoretical underpinnings. In this sense, studies based on multidisciplinary perspectives are likely to add more value to our collective knowledge on corporate disclosure. Furthermore, important insights could be generated through expanding the context of investigation beyond the traditional advanced and industrialised economies.  The suggestions below are indicative of likely topic areas and not intended to be exhaustive:

  • The determinants of corporate disclosure
  • The reconsideration of the theoretical framing of corporate disclosure
  • The impacts of the media on corporate disclosure(voluntary and mandatory)
  • The impacts of the ‘new media’ and the internet mediations on corporate disclosure
  • Corporate disclosure practices in developing economies
  • The role of political connectedness on the nature and quality of corporate disclosure
  • The role of community champions in shaping corporate disclosure
  • Board composition and characteristics and corporate disclosure
  • Effects of the financial crisis on corporate disclosure
  • Corporate social media and corporate disclosure
  • Changing corporate architecture through increased regulation and its impact on corporate disclosure
  • Organisational culture and corporate disclosure
  • The role of corporate religiousness on corporate behaviour including disclosure behaviours.

Submissions and Schedule 

  • Submissions to Accounting Research Journal are peer reviewed
  • Authors must submit their manuscript using ScholarOne Manuscripts, the online submission and peer review system
  • Please check the author guidelines before submitting
  • The guest editors welcome enquiries and declarations of interest in submitting. All papers will be reviewed in accordance with ARJ'S normal processes. Enquiries can be sent to the Guest Editors.

Closing date for submissions: 17 January 2017
Proposed publication date: November 2017 or May 2018