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
Manuscript Submission Deadline: 31 March 2027

Accounting Forum invites submissions for its Special Issue on Guardians of Accountability: Accounting Professionals’ Roles in Fraud Prevention and Early Internal Detection.

About the Special Issue

Accounting scandals continue to undermine public trust despite extensive regulatory reforms and increased audit scrutiny. This Special Issue shifts the focus from post-scandal analysis to the prevention of fraud, exploring how accounting professionals, auditors, fraud examiners, management accountants, and other stakeholders can foster ethical cultures, strengthen accountability, and detect misconduct before it escalates.

The issue welcomes theoretical and empirical research examining the organisational, institutional, technological, and ethical dimensions of fraud prevention and early internal detection. Contributions are encouraged from diverse national and sectoral contexts, with particular interest in the influence of digital technologies, whistleblowing, governance structures, and evolving professional responsibilities.

Topics of Interest

Submissions may include, but are not limited to:

• Fraud prevention and early internal detection

• Roles of auditors and certified fraud examiners

• Whistleblowing in accounting and finance

• Ethical decision-making in accounting

• Organisational culture and accountability

• Internal controls and fraud risk management

• Blockchain, AI, and fintech in fraud detection

• Digitalisation and accounting ethics

• Regulatory and institutional influences

• Governance and professional responsibility

• Organisational design and fraud prevention

• Community and NGO roles in exposing financial misconduct

• Lessons from accounting scandals

• Psychological and organisational challenges faced by whistleblowers

Preferred Article Types

The journal welcomes:

• Empirical Research Articles

• Theoretical Papers

• Qualitative Studies

• Quantitative Studies

• Mixed-Methods Research

Submission Information

• Manuscript Submission Opens: 01 March 2027

• Manuscript Submission Deadline: 31 March 2027

• Submissions are accepted in English, Spanish, and Portuguese. Accepted manuscripts must be submitted in English before final acceptance, while Spanish or Portuguese versions may be published as supplementary material.

• All manuscripts will undergo the journal's double-blind peer review process.

• Participation in the EIASM Workshop on Whistleblowing, Fraud, and Accounting Scandals is encouraged but not required for submission.

• All submissions must follow the journal's official Instructions for Authors.

• Manuscripts must be original, unpublished, and not under consideration elsewhere.

Guest Editors

• Domenico Campa, International University of Monaco

• Mary Vera-Colina, Universidad Nacional de Colombia

• Dan-Richard Knudsen, NHH Norwegian School of Economics

• Aziza Laguecir, EDHEC Business School

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