Call for Papers: Special issue on "Finance and Accounting in the Age of Digitalization"

Editors:
Wolfgang Breuer, Professor, School of Business and Economics, RTWH Aachen University
Andreas Knetsch, Assistant Professor, School of Business and Economics, RTWH Aachen University

Aim of the Special Issue:
We are actively soliciting contributions investigating new trends in finance and accounting research and practice spurred by digitalization.

The process of digitalization offers new business opportunities in the financial and accounting industry, produces quantities of data yet unknown, and makes the computing power available to perform ever increasingly demanding analyses. These trends have long begun to change the world of finance and accounting as well as the approaches of researchers investigating it.

New technologies like cryptocurrencies or blockchain have started to disrupt the financial system. Digital services, like peer‐to‐peer lending, equity crowdfunding, or digital payment and trading systems, increasingly facilitate intermediary processes without relying on traditional banks. Services like digital advisory or social investing platforms are about to replace financial experts to an ever larger extent. Communities on social media platforms are increasingly affecting financial markets.

The vast amounts of data produced by digitized financial and accounting services and processes as well as newly available levels of computing power have led to new approaches for practitioners and researchers to tackle long‐known issues. New data sources are being analyzed. One example is the increasingly popular practice of automatically examining the qualitative information in textual documents. Machine learning algorithms provide new methods to specify increasingly accurate models for asset pricing, detection of accounting fraud, bankruptcy prediction, and many other tasks.

We cordially invite submissions which either investigate new digital financial services and processes in the financial and accounting industry or employ research approaches based on data or methods which have been unlocked in the “age of digitalization”. As partially indicated above, topics may include, but are not limited to,

  • cryptocurrencies and the blockchain,
  • digital payment and trading systems,
  • digital advisory,
  • peer‐to‐peer lending,
  • equity crowdfunding,
  • textual analysis in finance and accounting,
  • machine learning in finance and accounting,
  • ...

Theoretical and empirical papers with a clear quantitative focus are particularly welcome. Empirical papers should be based on theoretically derived hypotheses and state‐of‐the‐art hypotheses testing. Papers must be written in English and must not contain any reference to the identity of the authors.

Please submit an abstract of about 1,000 words to wolfgang.breuer@bfw.rwth‐aachen.de by October 31, 2021. The authors of selected abstracts will be invited to submit a full paper by April 30, 2022.

The papers must not have not been published previously. Submitted papers will be double‐blind peer-reviewed and may be published in a special issue of the Journal of Business Economics in the second half of 2023. Author guidelines are available here.

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