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From the ARC Blog

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

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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

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‘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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Upcoming events

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2026 International Consortium for Values-based Governance

Submission deadline: Nov 14, 2025

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VARS with Fernanda Filgueiras Sauerbronn

09

FEB

2026 EAA junior network – “Meet the Editors”

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FEB

Advanced Topics in Experimental Accounting Research

Submission deadline: Jan 11, 2026

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