Special issue on big data, machine learning and emerging technologies in accounting

The use of big data and modern data analytical tools has grown rapidly in accounting practice and research. Researchers have addressed a plethora of topics in the areas of big data, alternative data, machine learning, natural language processing and FinTech. This special issue aims to promote a deeper understanding of these topics and facilitate dialogues among researchers from different disciplines, as well as between researchers and practitioners. We are primarily interested in two types of submissions: surveys of the existing literature and regular research reports.

Topics covered:

• The use of big data and alternative data in accounting and finance practice and research
• The rise of FinTech and RegTech and its implications
• The applications of machine learning (ML) and artificial intelligence (AI) in accounting and finance research
• The implications of AI/ML adoption for the labour markets of the financial industry
• Natural language processing (NLP)
• The transformation of financial disclosures in the age of AI/ML
• Regulatory response to emerging industry practices
• Structured disclosures and eXtensible Business Reporting Language (XBRL)
• Blockchain, cryptocurrency and DeFi

Important deadlines:

• Submission deadline: 13 December 2022. Early submissions are encouraged.
• Publication date: accepted articles will be published online in this special issue on a rolling basis

Submission instructions:

Please read the Guide for Authors before submitting. All articles should be submitted online; please select Emerging tech accounting on submission.

Guest Editor:

• Kai Du, Assistant Professor of Accounting, Penn State University, USA. Email: kxd30@psu.edu