𝗚𝘂𝗮𝗿𝗱𝗶𝗮𝗻𝘀 𝗼𝗳 𝗔𝗰𝗰𝗼𝘂𝗻𝘁𝗮𝗯𝗶𝗹𝗶𝘁𝘆: 𝗔𝗰𝗰𝗼𝘂𝗻𝘁𝗶𝗻𝗴 𝗣𝗿𝗼𝗳𝗲𝘀𝘀𝗶𝗼𝗻𝗮𝗹𝘀’ 𝗥𝗼𝗹𝗲𝘀 𝗶𝗻 𝗙𝗿𝗮𝘂𝗱 𝗣𝗿𝗲𝘃𝗲𝗻𝘁𝗶𝗼𝗻 𝗮𝗻𝗱 𝗘𝗮𝗿𝗹𝘆 𝗜𝗻𝘁𝗲𝗿𝗻𝗮𝗹 𝗗𝗲𝘁𝗲𝗰𝘁𝗶𝗼𝗻

𝗖𝗮𝗹𝗹 𝗳𝗼𝗿 𝗣𝗮𝗽𝗲𝗿𝘀

𝗚𝘂𝗮𝗿𝗱𝗶𝗮𝗻𝘀 𝗼𝗳 𝗔𝗰𝗰𝗼𝘂𝗻𝘁𝗮𝗯𝗶𝗹𝗶𝘁𝘆: 𝗔𝗰𝗰𝗼𝘂𝗻𝘁𝗶𝗻𝗴 𝗣𝗿𝗼𝗳𝗲𝘀𝘀𝗶𝗼𝗻𝗮𝗹𝘀’ 𝗥𝗼𝗹𝗲𝘀 𝗶𝗻 𝗙𝗿𝗮𝘂𝗱 𝗣𝗿𝗲𝘃𝗲𝗻𝘁𝗶𝗼𝗻 𝗮𝗻𝗱 𝗘𝗮𝗿𝗹𝘆 𝗜𝗻𝘁𝗲𝗿𝗻𝗮𝗹 𝗗𝗲𝘁𝗲𝗰𝘁𝗶𝗼𝗻

𝗝𝗼𝘂𝗿𝗻𝗮𝗹:
Accounting Forum

𝗣𝘂𝗯𝗹𝗶𝘀𝗵𝗲𝗿:
Taylor & Francis Group

𝗠𝗮𝗻𝘂𝘀𝗰𝗿𝗶𝗽𝘁 𝗗𝗲𝗮𝗱𝗹𝗶𝗻𝗲:
31 March 2027

𝗔𝗯𝗼𝘂𝘁 𝘁𝗵𝗲 𝗦𝗽𝗲𝗰𝗶𝗮𝗹 𝗜𝘀𝘀𝘂𝗲

Accounting and financial reporting scandals continue to disrupt markets, organisations, and professional reputations despite decades of regulatory reforms and intensified audit scrutiny. High-profile cases such as Enron, Parmalat, Wirecard, Carillion, and audit failures involving major firms have renewed public attention on the accounting profession’s responsibility in safeguarding financial integrity.

This Special Issue seeks to shift attention from the aftermath of fraud and accounting scandals to their prevention and early internal detection. It aims to explore how professional, organisational, institutional, and technological conditions enable or constrain the prevention of fraud and accounting misconduct.

The issue welcomes research that examines the roles of auditors, certified fraud examiners, management accountants, internal accountants, whistle-blowers, regulators, communities, and NGOs in identifying, resisting, or preventing fraudulent practices before they become public scandals.

𝗧𝗼𝗽𝗶𝗰𝘀 𝗼𝗳 𝗜𝗻𝘁𝗲𝗿𝗲𝘀𝘁

Submissions may address, but are not limited to:

• Roles of auditors, fraud examiners, and accounting professionals in fraud prevention
• Early internal detection of fraud and accounting misconduct
• Organisational cultures that enable or suppress ethical decision-making
• Internal accountants and management accountants as potential whistle-blowers
• Ethical, psychological, and professional consequences of whistle-blowing
• Organisational silence, symbolic compliance, and normalisation of deviance
• Legal, organisational, and professional safeguards for those disclosing wrongdoing
• Organisational structures and their role in constraining or facilitating fraudulent conduct
• Institutional and regulatory environments shaping fraud prevention
• Digitalisation, blockchain, AI, fintech infrastructures, and fraud detection
• Biases and accountability challenges in detection algorithms
• Lessons from accounting scandals where early warnings were ignored
• Roles of communities and NGOs in preventing fraud and accounting scandals

𝗦𝗽𝗲𝗰𝗶𝗮𝗹 𝗜𝘀𝘀𝘂𝗲 𝗙𝗼𝗰𝘂𝘀

This Special Issue aims to advance critical and interdisciplinary understanding of fraud prevention and early internal detection in accounting. It focuses on the ethical complexities faced by accounting professionals, the institutional dynamics of accountability, the role of organisational design, and the impact of emerging technologies on fraud prevention practices.

Submissions may draw on diverse theoretical lenses and methodologies and may be situated in different national, regional, or sectoral contexts.

𝗦𝘂𝗯𝗺𝗶𝘀𝘀𝗶𝗼𝗻 𝗚𝘂𝗶𝗱𝗲𝗹𝗶𝗻𝗲𝘀

• Submissions will open on 1 March 2027 and close on 31 March 2027.
• All submissions will undergo Accounting Forum’s standard double-blind peer-review process.
• Submissions are open to all scholars, regardless of participation in the EIASM Workshop on Whistleblowing, Fraud, and Accounting Scandals.
• Manuscripts are accepted in English, Spanish, and Portuguese.
• Authors of approved manuscripts should submit a final version in English before final acceptance.
• Spanish or Portuguese versions may also be published as supplementary materials.
• The Special Issue is expected to be published in 2029.
• Authors should follow the journal’s instructions for authors.

𝗦𝗽𝗲𝗰𝗶𝗮𝗹 𝗜𝘀𝘀𝘂𝗲 𝗘𝗱𝗶𝘁𝗼𝗿𝘀

Domenico Campa
International University of Monaco
Email: dcampa@ium.monaco.edu

Mary Vera-Colina
Universidad Nacional de Colombia
Email: maaveraco@unal.edu.co

Dan-Richard Knudsen
NHH Norwegian School of Economics
Email: dan-richard.knudsen@nhh.no

Aziza Laguecir
EDHEC Business School
Email: aziza.laguecir@edhec.edu

𝗣𝗼𝘀𝘁𝗲𝗱 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝗦𝗲𝘁𝘂 𝗔𝗰𝗮𝗱𝗲𝗺𝗶𝗰𝘀 — 𝗣𝗿𝗲𝗺𝗶𝗲𝗿 𝗣𝗹𝗮𝘁𝗳𝗼𝗿𝗺 𝗳𝗼𝗿 𝗔𝗰𝗮𝗱𝗲𝗺𝗶𝗰 𝗢𝗽𝗽𝗼𝗿𝘁𝘂𝗻𝗶𝘁𝗶𝗲𝘀 & 𝗥𝗲𝘀𝗲𝗮𝗿𝗰𝗵 𝗖𝗼𝗹𝗹𝗮𝗯𝗼𝗿𝗮𝘁𝗶𝗼𝗻

Visit official website of the publisher