Accounting and Business Research - Special Issue Call for Papers: Accounting and the New Economy

Description

Overview: The rapid growth and development of corporate innovations, social media, blockchains and big data technologies are reshaping information systems, business models and investment activities and are redefining what we refer to as the “new economy” (Stiglitz, 2014). These changes have major implications for how markets and societies operate. Despite this, the interface and interaction between accounting and the new economy remain comparatively under-researched (Miller and Skinner, 2015). Because accounting information and auditing technologies play important roles in financial markets, corporate governance, performance measurement and management, and taxation (Beyer et al., 2010), the opportunities and threats posed by the new economy for financial reporting and accounting warrant further investigation and debate.

Scope: This special issue invites submissions of papers that examine the role of accounting and auditing in various new economy contexts, including in corporate innovation (Merkley, 2014; Bisbe and Malagueno, 2015), social media (Blankespoor, Miller and White, 2014; Yang and Liu, 2017), and big data (Warren, Moffitt and Byrnes, 2015; Salijeni, Samsonova-Taddei and Turley, 2018). We welcome papers using any rigorous theoretical perspectives and methodologies. Studies across various jurisdictions are also encouraged. Possible questions include, but are not limited to:

• What is the impact of intangible assets and intellectual capital on firms’ accounting choices? (Klassen et al., 2004; Glaeser, 2018)
• How do accounting disclosures and the information environment interact with corporate innovation investment (He and Tian, 2013; Zhong, 2018)?
• What are the challenges of the new economy for taxation and how can they be addressed? How do corporate innovation and intangible assets affect financial analysts’ forecasts (Barth, Kasznik, and McNichols, 2001; Barron et al., 2002)?
• How do firms use social media to communicate and manage relationships with investors (Jung et al., 2018; Lee, Hutton, and Shu, 2015; Elliott, Grant, and Hodge, 2018)?
• What are the (potential) impacts of Big Data and blockchains on accounting, auditing and performance measurement (Bhimani and Willcocks, 2014; Cao, Chychyla, and Stewart, 2015; Yermack, 2017)?

Submission: The deadline for submission is July 1st 2019. Papers should be submitted online at: http://www.tandfonline.com/toc/rabr20/current along with a covering letter, indicating that the paper is for the New Economy Special Issue. Papers will be reviewed through the journal’s standard processes. It is anticipated that accepted papers will be published in late 2020. Please address any queries to: abr-editor@bristol.ac.uk.

About the journal: Accounting and Business Research publishes original academic papers that contribute to the development and understanding of the role of accounting in business. The journal is included in the Social Science Citation Index (SSCI). According to the Journal Citation Report of Thomson Reuters, in 2017 the journal’s 2- and 5-year impact factors are 1.271 and 2.023 respectively. Some of our most read articles and their contributors are available at http://www.tandfonline.com/action/showMostReadArticles?journalCode=rabr20.

References
Barron, O., Byard, D., Kile, C., Riedl, E. 2002. High-technology intangibles and analyst forecasts. Journal of Accounting Research 40 (2), 289-312.
Barth, M., Kasznik, R., McNichols, M. 2001. Analyst coverage and intangible assets. Journal of Accounting Research 39 (1), 1-34.
Bhimani, A., Willcocks, L. 2014. Digitisation, ‘Big Data’ and the transformation of accounting information, Accounting and Business Research 44 (4), 469-490.
Bisbe, J., Malagueno, R. 2015. How control systems influence product innovation processes: Examining the role of entrepreneurial orientation. Accounting and Business Research 45 (3), 356-386.
Blankespoor, E., Miller, G., White, H. 2014. The role of dissemination in market liquidity: Evidence from firms’ use of Twitter. The Accounting Review 89 (1), 79-112.
Barth, M., Li, K., McClure, C. 2018. Evolution in value relevance of accounting information. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2933197
Beyer, A., Cohen, D., Lys, T., Walther, B. 2010. The financial reporting environment: Review of the recent literature. Journal of Accounting and Economics 50 (2-3), 296-343.
Cao, M., Chychyla, R., Stewart, T. 2015. Big Data analytics in financial statement audits. Accounting Horizons 29 (2), 423-429.
Elliott, W., Grant, S., Hodge, F. 2018. Negative news and investor trust: The role of $Firm and #CEO Twitter use. Journal of Accounting Research 56 (5), 1483-1519.
Glaeser, S. 2018. The effects of proprietary information on corporate disclosure and transparency: Evidence from trade secrets. Journal of Accounting and Economics 66 (1), 163–193.
He, J., Tian, X. 2013. The dark side of analyst coverage: The case of innovation. Journal of Financial Economics 109 (3), 856-878.
Jung, M.J., Naughton, J.P., Tahoun, A., Wang, C. 2018. Do firms strategically disseminate? Evidence from corporate use of social media. The Accounting Review 93 (4), 225-252.
Klassen, K., Pittman, J., Reed, M., Fortin, S. 2004, A cross-national comparison of R&D expenditure decisions: Tax incentives and financial constraints. Contemporary Accounting Research 21 (3), 639-680.
Lee, L., Hutton, A., Shu, S. 2015. The role of social media in the capital market: Evidence from consumer product recalls. Journal of Accounting Research 53 (2), 367-404.
Merkley, K. 2014. Narrative disclosure and earnings performance: Evidence from R&D disclosure. The Accounting Review 89 (2), 725-757.
Miller, G., Skinner, D. 2015. The evolving disclosure landscape: How changes in technology, the media, and capital markets are affecting disclosure. Journal of Accounting Research 53 (2), 221-239.
Salijeni, G., Samsonova-Taddei, A., Turley, S. 2018. Big data and changes in audit technology: Contemplating a research agenda. Accounting and Business Research, forthcoming. https://doi.org/10.1080/00014788.2018.1459458.
Stiglitz, J. 2014. Intellectual property rights, the pool of knowledge, and innovation. NBER Working Paper No. 20014.
Warren, J., Moffitt, K., Byrnes, 2015. How Big Data will change accounting. Accounting Horizons 29 (2), 397–407.
Yang, J., Liu, S. 2017. Accounting narratives and impression management on social media. Accounting and Business Research 47 (6), 673-694.
Yermack, D. 2017. Corporate governance and blockchains. Review of Finance, 21 (1), 7-31.
Zhong, R. 2018. Transparency and firm innovation. Journal of Accounting and Economics 66 (1), 67-93.