Editorial: Beyond finance: how new accounting standards can support risk management practices

Arce, M., Giner, B., & Taleb, M. A. (2023). Due process as a legitimating mechanism: Participation and responsiveness in the development of IFRS 17: Insurance contracts. Journal of Accounting and Public Policy. https://doi.org/10.1016/j.jaccpubpol.2023.107150

Awuye, I. S., & Taylor, D. (2024). Over half a decade into the adoption of IFRS 9: a systematic literature review. Journal of Accounting Literature. https://doi.org/10.1108/JAL-11-2023-0204

Carvalho, B. D. R., & Carvalho, J. V. F. (2024). IFRS 17: a proposal for disclosing Liabilities for Incurred Claims in Notes to the Financial Statements. Advances in Scientific and Applied Accounting. https://doi.org/10.14392/asaa.2024170205

Chabot, M. (2025). Textual and AI-based analysis of climate disclosures: Evidence from the European energy sector. The British Accounting Review, 101736. https://doi.org/10.1016/j.bar.2025.101736

Ding, K., Lev, B., Peng, X., Sun, T., & Vasarhelyi, M. A. (2020). Machine learning improves accounting estimates: evidence from insurance payments. Review of Accounting Studies, 25(3), 1098–1134. https://doi.org/10.1007/s11142-020-09546-9

England, P. D., Verrall, R. J., & Wüthrich, M. V. (2019). On the lifetime and one-year views of reserve risk, with application to IFRS 17 and Solvency II risk margins. Insurance: Mathematics and Economics,85, 74–88. https://doi.org/10.1016/j.insmatheco.2018.12.002

Fonseca, N. C., & Carvalho, J. V. F. (2025). Analysis of financial contagion among economic sectors through Dynamic Bayesian Networks. Expert Systems with Applications, 260, 125448. https://doi.org/10.1016/j.eswa.2024.125448

Huang, Q., Li, Y., Lin, M., & McBrayer, G. A. (2022). Natural disasters, risk salience, and corporate ESG disclosure. Journal of Corporate Finance, 72, 102152. https://doi.org/10.1016/J.JCORPFIN.2021.102152

Kyiu, A., & Tawiah, V. (2025). IFRS 9 implementation and bank risk. Accounting Forum, 49(1), 234–258. https://doi.org/10.1080/01559982.2023.2233861

Li, Q., Shan, H., Tang, Y., & Yao, V. (2024). Corporate Climate Risk: Measurements and Responses. The Review of Financial Studies, 37(6), 1778–1830. https://doi.org/10.1093/rfs/hhad094

McNeil, A. J., Frey, R., & Embrechts, P. (2005). Quantitative risk management: Concepts, techniques, and tools. In Quantitative Risk Management: Concepts, Techniques, and Tools. https://doi.org/10.1198/jasa.2006.s156

Sautner, Z., Van Lent, L., Vilkov, G., & Ruishen, Z. (2023). Firm‐Level Climate Change Exposure. The Journal of Finance, 78(3), 1449–1498. https://doi.org/10.1111/jofi.13219

Seow, R. Y. C. (2024). Determinants of environmental, social, and governance disclosure: A systematic literature review. Business Strategy and the Environment, 33(3), 2314–2330. https://doi.org/10.1002/bse.3604

Taylor, D., Awuye, I. S., Cudjoe, E. Y., & Aubert, F. (2025). The informational relevance of IFRS 9 adoption: emerging market evidence. Journal of Accounting Literature. https://doi.org/10.1108/JAL-06-2024-0127