Financial Reporting provides a forum for quality research contributions with theoretical, practice and policy implications using either quantitative or qualitative research methodologies, with the objective to promote an European debate among scholars.

Topics of interest for the journal are:

• accounting information (standard setting process, impact and application of accounting standards, theoretical foundations of accounting);
• financial disclosure;
• social and environmental accounting and accountability;
• intellectual capital reporting;
• auditing of financial reporting;
• corporate governance and accountability;
• relationship between management accounting and financial accounting;
• information systems;
• relationship between academy and practice on accounting topics.

The journal will not consider contributions in accounting history, taxation, business and corporate strategy, and general management.