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From the ARC Blog

Envisioning a Sustainable Future: How Accounting Education is Rising to the Challenge

The call for a more sustainable world is reshaping industries—and the accounting profession is no exception. The recent EAA Education Committee Symposium in Rome, “Envisioning Accounting Education for Sustainability,” explored…

Anastasia Kopita

Anastasia Kopita

Jun 11, 2025 · < 1 min read

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197

Do Country Differences Matter? Key Audit Matter Disclosure and the Role of Country Attributes

Key audit matters (KAM) are a primary communication channel between the auditor and financial statement users, so understanding the determinants of KAM disclosure is important. This study investigates whether and…

ARC Commitee

Jun 04, 2025 · < 1 min read

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244

The New SRN Is Live — A Valuable Tool for Sustainability Reporting Researchers and Educators

The Sustainability Reporting Navigator (SRN) has just been relaunched — and it’s more powerful than ever. For researchers and educators in the field of sustainability reporting, the new SRN offers…

Thorsten Sellhorn

Thorsten Sellhorn

May 27, 2025 · < 1 min read

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289

Unintended consequences of consolidation rules in national accounts: can you tell how your local government balanced the budget?

Consolidation rules can distort the quality of information in national accounts. These rules may enable elected officials to strategically intervene in independently managed municipal enterprises in pursuit of zero-deficit budget…

Beatriz Garcia Osma

Beatriz Garcia Osma

May 08, 2025 · < 1 min read

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301

Upcoming events

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Accounting & Finance Association of Australia and New Zealand (AFAANZ) 2025 Conference

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06

JUL

AFAANZ 2025 Conference

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JUL

Financial Reporting and Business Communication (FRBC)

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JUL

XIX International Accounting Research Symposium

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