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From the ARC Blog

‘Are we good? or do we need to keep going?’: unraveling auditors’ comfort with evidence sufficiency determinations

Suppose you think of auditors’ work as completing a puzzle. Auditors can’t form a complete picture to conclude that the financial statements are “free from material misstatement” when evidence is…

Dec 31, 2025 · < 1 min read

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Expectation management through private interactions: evidence from in-house meetings

We investigate how managers use private channels to adjust analysts’ forecasts, based on a unique dataset of firms’ private in-house meetings in China. For firms facing strong expectation management incentives,…

Dec 31, 2025 · < 1 min read

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The Mediterranean Accounting Conference (TMAC 2026 – Call for Papers)

CALL FOR PAPERS THE MEDITERRANEAN ACCOUNTING CONFERENCE (TMAC 2026) June 14–17, 2026, Minoa Palace Resort, Chania/Crete, Greece CALL FOR PAPERS AND PARTICIPATION THE MEDITERRANEAN ACCOUNTING CONFERENCE (TMAC 2026) DATE: June…

Dec 01, 2025 · < 1 min read

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Institutional logics and IPSAS preparedness: evidence from Portuguese public sector entities

Public sector accounting reforms are rarely linear or predictable. Our research investigates how competing institutional logics shaped the preparedness of 229 Portuguese public entities as they transitioned toward an IPSAS-based…

BAHA DIYAROV

Nov 22, 2025 · < 1 min read

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Upcoming events

30

JAN

XXV Grudis Conference and Doctoral Colloquium

Submission deadline: Oct 01, 2025

31

JAN

Submit to the EAA PhD Mentoring Initiative (PMI)!

Submission deadline: Jan 31, 2026

05

FEB

2026 International Consortium for Values-based Governance

Submission deadline: Nov 14, 2025

06

FEB

VARS with Fernanda Filgueiras Sauerbronn

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