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European Journal of Law and Economics - Call for Papers - Special Issue on "A glimpse inside the black box: The law and economics of accounting and auditing"

Guest-editors of the special issue

  • Alain Marciano (University of Montpellier)
  • Giovanni Ramello (Univeristy of Turin) 
  • Roberto Zanola (University of Eastern Piedmont)

Deadline for submission: April 30, 2023

Planned publication of the issue: December 2023/February 2024

No economic system, no democratic society, can function properly without mechanisms and procedures allowing economic actors, individuals, to account for their actions, and therefore to be controlled. Restricting this requirement to economic activities, we can say that accounting and auditing – the set of procedures, mechanisms that provide information on economic and financial activities, the quality of which is guaranteed by auditing procedures – are two of the most important functions, on which the economy, finance depend. They play a pivotal role in the financial system and are fundamental to its reliability. In particular, they are pivotal in the governance of firms. But these activities are also pivotal because they may also have harmful economic effects if not performed correctly. The way these activities are regulated, organized, and controlled is indeed crucial. Laws and regulations regarding accounting and auditing should therefore receive a lot of attention.

This is why we have decided to publish a special issue, that will gather articles that would investigate the legal dimension of auditing and accounting from an economic perspective. Many questions can be investigated, the economic consequences of ill-fitted regulations, the importance of corporate governance, the role of audit committees in preventing scandals or the economic analysis of accounting scandals, the importance of accounting standards, or the need to guarantee the homogeneity of mechanisms of governance, and avoid competition distortion, the relationships between accounting professionals and their clients, auditors and addresses of audited financial statements, and so on. These questions can be investigated from a theoretical or empirical standpoint. Critical perspectives and papers devoted to figuring out specific policies will be equally welcome.

The deadline for the submission is April 30, 2023. Authors should submit manuscripts by the submission deadline via the online submission system at https://www.editorialmanager.com/ejle/default2.aspx (this opens in a new tab). The papers directed to this special issue will be peer-reviewed although according to a fast track.

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