FINANCIAL REPORTING

Financial Reporting is an international peer reviewed half-yearly journal which aims to provide a forum for quality research contributions with theoretical, practical and policy implications in the accounting and reporting field, broadly conceived, adopting different research paradigms and methodologies, with the objective to promote a European debate engaging accounting scholars, professionals, standard setters, regulators and institutions.
Topics of interest for the journal include, but are not limited to, the following:
- Accounting information, standards and regulation (standard setting processes, impacts and applications of accounting standards in national contexts, theoretical foundations of accounting);
- Financial and non-financial disclosures;
- Impact of accounting measures and disclosures on capital markets as well as investor and financial analyst behaviours;
- Business reporting development and cases;
- Social and environmental accounting, reporting and accountability;
- Intellectual capital accounting and reporting;
- Auditing of financial and business reporting;
- Relationships between corporate governance, financial reporting and accountability;
- Relationships between management accounting and financial accounting;
- Information systems and their implications for the above topics;
- Relationships between academia and practice on the above topics.
The Journal will not consider contributions in accounting history, tax issues (unless strictly related to financial and business reporting), institutional business administration, corporate strategy. All submitted papers are subject to strict double-blind peer review process by at least two international reviewers. The Journal also publishes invited opinion papers on relevant topics and book reviews. No fee is required for publication.
Accreditation Aidea

Co-Editors: Francesco Avallone (University of Genoa); Cristina Florio (University of Verona); Francesco Mazzi (University of Florence).
Editorial Manager: Michela Cordazzo (Ca’ Foscari University of Venice); Laura Bini (University of Florence); Riccardo Cimini (Tuscia University); Pierluigi Marchini (University of Parma); Paola Ramassa (University of Genoa); Monica Veneziani (Università Cattolica del Sacro Cuore, Piacenza).
Advisory Board: Paolo Andrei (University of Parma); Fabrizio Cerbioni (University of Padua); Francesco Giunta (University of Florence); Alessandro Lai (University of Verona); Alessandro Mechelli (Tuscia University); Michele Pizzo (University of Campania “Luigi Vanvitelli”); Alberto Quagli (University of Genoa); Claudio Teodori (University of Brescia); Stefano Zambon (University of Ferrara).
Editorial Board: Marco Allegrini (University of Pisa); Claudia Arena (University of Naples Federico II); Stefano Azzali (University of Parma); Richard Barker (University of Oxford); Massimiliano Bonacchi (Free University of Bolzano); Saverio Bozzolan (University G. Carli - Luiss Rome); Willem Buijink (Tilburg University); Francesco Capalbo (University of Molise); Lino Cinquini (Sant’Anna School of Advanced Studies - Pisa); Concetta Carnevale (University of Calabria); Chiara Crovini (Aalborg University Business School); Eugenio D’Amico (Roma Tre University); Anne D’Arcy (Wien University of Economics and Business); Lorenzo Dal Maso (University of Bologna); Pascale Delvaille (University of Paris ESCP Europe); Roberto Di Pietra (University of Siena); Raffaele Fiume (Parthenope University of Naples); Alessandro Gaetano (University of Rome Tor Vergata); Joachim Gassen (Humboldt University Berlin); Marco Ghitti (University of Padua); Laura Girella (University of Modena and Reggio Emilia); Giulio Greco (University of Pisa); Alberto Incollingo (University G. Carli - Luiss Rome); Andrea Lionzo (Catholic University of the Sacred Heart - Milan); Musa Mangena (Nottingham Trent University); Pietro Mazzola (IULM University - Milan); Giovanna Michelon (University of Padua); Araceli Mora (University of Valencia); Nicola Moscariello (University of Campania “Luigi Vanvitelli”); Tiziano Onesti (Roma Tre University); Riccardo Palumbo (University of Chieti-Pescara “G. D’Annunzio”); Antonio Ricciardi (University of Calabria); Giuseppe Sannino (University of Campania “Luigi Vanvitelli”); Massimo Sargiacomo (University of Chieti-Pescara “G. D’Annunzio”); Richard Slack (Durham University); Ugo Sòstero (Ca’ Foscari University of Venice); Simone Terzani (University of Perugia); Marco Trombetta (IE Business School); Carlo Vermiglio (University of Messina).

Editorial Office: Michela Cordazzo, michela.cordazzo@unive.it.
For further information about the Journal visit: https://frjournal.eu/journal/

Call aperte

- The future for integration in reporting (Scade il 31/12/2025)

Papers submitted to the journal are typically screened by the editor or one of the associate editors to determine whether the manuscript falls within Financial Reporting Aims and Scope and satisfies the academic standards of the field. Papers are then assigned to an editor (either one of the associate editors or the editor in chief) who oversees the entire editorial process including the final decision on the manuscript. If judged suitable for publication, the manuscript is sent to at least two independent referees for double blind peer review. Based on their recommendation, as well as possible consultation between Editorial Board members, the editor decides whether the paper should be accepted as it is, revised or rejected.
Referee anno 2023
Referee anno 2022
Referee anno 2021

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Editorial Guidelines
Licence agreement

Article Processing Charges & Fees

Articles concerning individuals or containing personal information that makes a human subject identifiable must comply with the international standards set by the Declaration of Helsinki, developed by the World Medical Association (WMA) and revised in 2013.

For further information about the ethical conduct of the journal, please refer to the Publication Ethics linked in this section:
Ethics

Francoangeli is aware of the importance of ensuring the preservation of digital content in order to increase the visibility and impact of its publications. For this purpose, we are members of Clockss and Portico. They are international associations of publishers and libraries, created to ensure the preservation of electronic academic publications and future access whenever the conditions for accessing the content through other forms fail.
They are certified repositories offering also authors and libraries the guarantee of technological updating, and formats to allow them to enjoy full text in perpetuity and in the most complete way possible.

For more information: Home - CLOCKSS ; Publishers – Portico.

ANVUR scientific journal: Area 13

The circulation of the journal is intended to enhance the impact in the academic community, the world of applied research, professional associations and representative institutions.