Get involved Login Sign up

ARC Image

Welcome to the ARC platform!

The ARC’s goal is to stimulate the research productivity, inspire educators, expand the accounting community, enhance the exchange of ideas and improve high quality team collaboration. Join the EAA to fully benefit from the resources on the ARC platform!

Become an EAA member

Upcoming submission deadlines

From the ARC Blog

Echoes of Populism in Corporate Reporting: Evidence from Poland

How do contemporary political forces shape what companies say about themselves? In a new paper, Echoes of Right-Wing Populism in Annual Reports of Polish Listed State-Controlled Companies, published in Accounting…

Evisa Mitrou

Feb 12, 2026 · < 1 min read

Comments

0

Views

48

Capabilities-related disclosures and investors’ recognition of organisational resilience – an automated textual analysis of 10-K filings

Recent economic crises have reinforced top management’s attention for organisationalresilience, i.e. to consider how firms can absorb and recover from adverse events in their business environment. To strengthen organisational resilience,…

Jan 13, 2026 · < 1 min read

Comments

0

Views

188

Teaching Sustainability Reporting as Practice: Reflections from the Classroom

by Thorsten Sellhorn, LMU Munich School of Management At the recent EAA EFRAG ISSB Sustainability Reporting Standards Education Workshop, I shared some reflections on how I have tried to bring…

Thorsten Sellhorn

Thorsten Sellhorn

Jan 13, 2026 · < 1 min read

Comments

0

Views

273

‘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

Comments

0

Views

257

Upcoming events

27

FEB

SUSTAINABILITY ACCOUNTING, MANAGEMENT AND POLICY JOURNAL (SAMPJ) PAPER DEVELOPMENT WORKSHOP

Submission deadline: Dec 31, 2025

28

FEB

International PhD Visit Scheme – Autumn Term

Submission deadline: Feb 28, 2026

01

MAR

Special Issue: Artificial Intelligence in Corporate Governance

Submission deadline: Mar 01, 2026

02

MAR

Machine Learning

Submission deadline: Feb 01, 2026

Show all events

Do not miss any news

Stay updated on the upcoming EAA events and news! Sign up here.