How Fintech is Transforming Accounting, Auditing, and Finance: Exploring its Economic, Social, and Environmental Impact
DETAILS
Call for Papers – How Fintech is Transforming Accounting, Auditing, and Finance: Exploring its Economic, Social, and Environmental Impact
Journal: Journal of Applied Accounting Research (JAAR)
Publisher: Emerald Publishing
Submission window: 6 October 2025 – 1 June 2026
This special issue examines how fintech innovations—powered by AI, blockchain, big data, and digital‑payment platforms—are reshaping accounting, auditing, and finance and their broader economic, social, and environmental implications. It invites research that connects fintech adoption with changes in financial reporting, audit practice, business models, financial inclusion, and sustainability performance, including alignment with the UN Sustainable Development Goals (SDGs).
Why this issue matters
Fintech is transforming traditional funding mechanisms (e.g., P2P lending, crowdfunding, ICOs), financial‑inclusion pathways, and digital‑payment ecosystems, while also creating new asset classes such as cryptocurrencies and tokenised assets that require revised accounting and reporting treatments.
In auditing, fintech‑enabled tools support real‑time, continuous, and data‑driven audit processes, improving fraud detection, transparency, and assurance levels.
At the same time, fintech raises environmental concerns (e.g., energy‑intensive blockchain and data‑centre operations) and societal challenges (e.g., cybersecurity, financial‑crime, corruption), making it essential to study both its opportunities and risks across multiple dimensions.
Key themes and topic areas
Contributions may be theoretical, empirical, or case‑based, and are expected to link fintech applications with accounting, auditing, and/or finance practices and outcomes.
Fintech and accounting
Accounting treatment, measurement, and disclosure of digital assets (cryptocurrencies, tokenised real assets, NFTs, and other digital instruments).
Implications of fintech for accountability, risk assessment, ESG reporting, and integrated reporting.
How big‑data analytics and AI‑driven tools reshape financial‑reporting processes, internal controls, and compliance.
Fintech and auditing
The rise of real‑time and continuous auditing, AI‑based analytics, and smart‑contract‑driven audit trails.
Audit‑quality, independence, and ethical issues in fintech‑assisted audits.
Fintech’s role in fraud detection, forensic auditing, and transaction‑monitoring systems.
Fintech and finance
Innovations in funding and investment: peer‑to‑peer lending, crowdfunding, ICOs, DeFi, and tokenised securities.
Financial inclusion, digital‑banking platforms, open banking, and mobile‑payment ecosystems and their impact on underserved and unbanked populations.
Green finance, sustainable investment, and ESG‑linked fintech products (e.g., impact‑investing platforms, climate‑risk dashboards, carbon‑tracking tokens).
Business‑model innovation and performance
How fintech reshapes business models, creates new revenue streams, and alters industry boundaries (e.g., banking vs. non‑bank fintech, platform‑driven ecosystems).
Firm‑level studies on the relationship between fintech adoption, financial performance, and value creation.
Fintech, education, and workforce development
Integration of fintech and digital‑economy content into accounting and finance curricula.
Pedagogical innovations such as simulations, AI‑enabled tools, and blockchain‑based learning platforms.
Economic, social, and environmental implications
Effects of fintech on income inequality, poverty, financial‑crime, corruption, and money‑laundering.
Energy consumption and carbon emissions linked to blockchain, cryptocurrencies, and data‑centres, and emerging solutions (e.g., renewable‑energy‑powered infrastructure, energy‑efficient consensus mechanisms).
How fintech‑driven transparency and accountability tools contribute to SDGs 1 (No Poverty), 8 (Decent Work and Economic Growth), 9 (Industry, Innovation and Infrastructure), 10 (Reduced Inequalities), 13 (Climate Action), and 16 (Peace, Justice and Strong Institutions).
Fintech and financial crime
Use of AI, big data, and blockchain analytics to detect and prevent fraud, corruption, and money laundering.
Regulatory and governance frameworks needed to support trustworthy and responsible fintech ecosystems.
Guest editors
Dr. Awad Ibrahim, Senior Lecturer in Accounting, School of Accounting, Economics and Finance, University of Portsmouth, United Kingdom
Professor Joe Cox, Professor of Fintech and Digital Economy, School of Accounting, Economics and Finance, University of Portsmouth, United Kingdom
Submission details
Submission portal: ScholarOne Manuscripts for Journal of Applied Accounting Research:
https://mc.manuscriptcentral.com/jaarAuthors must select the Special Issue title (“How Fintech is Transforming Accounting, Auditing, and Finance”) under the “Please select the issue you are submitting to” field.
Key deadlines:
Submission opening: 6 October 2025
Submission closing: 1 June 2026
Manuscripts must be original, unpublished, and not under review elsewhere while under consideration for JAAR.
All submissions must follow the journal’s Author Guidelines:
https://www.emeraldgrouppublishing.com/journal/jaar
Papers should clearly articulate both the fintech innovation being studied and its impact on accounting, auditing, finance, or broader sustainability and SDG‑linked outcomes.
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