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Prize/sponsorship announcement from OIC for accepted papers for the EAA 2026 Congress in Prague

The Italian Accounting Standards Setter (Organismo Italiano de Contabilità -OCI) is seeking academic input and aiming to promote and recognise high-quality research on accounting topics of particular relevance to their work. They will therefore sponsor* three prizes (€5,000 each) for outstanding papers focusing on the following three topics:   *   The usefulness of sustainability reporting information   *   Connectivity between financial and sustainability reporting information   *   Rethinking the statement of cash flows These papers will…
BAHA DIYAROV
BAHA DIYAROV
< 1 min read
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Labour Rights Movements and Modern Slavery Audit Disclosures within Global Supply Chains: A Political Mediation Perspective

Modern slavery audit disclosure is essential for corporate accountability in eliminating slavery from business operations, particularly in global supply chains. Detecting and disclosing modern slavery has become a crucial corporate transparency issue. Broader stakeholder concerns and recent modern slavery regulations create an unique research setting to explore how a particular transparency and accountability tool, the modern slavery audit (a form of social audit), is used to improve transparency in global supply chains. By employing the…
ARC Commitee
ARC Commitee
4 min read
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123

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 how accounting education can become a powerful force in addressing today’s ecological and climate crises. The event underscored the vital role of embedding sustainability at the heart of accounting curricula, with the aim of equipping future professionals to foster responsible practices and drive meaningful change.…
Anastasia Kopita
Anastasia Kopita
4 min read
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410

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 how country-specific differences explain variation in KAM disclosure. We analyze 29,103 KAMs across 12,038 firm-year observations from 30 European countries for the fiscal years 2017 to 2022. The European setting offers an ideal research environment with uniform KAM regulation and simultaneously broad institutional diversity. To…
ARC Commitee
ARC Commitee
3 min read
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480

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 targets at the local level. Consolidation rules in national accounts are designed to enhance oversight when public resources are allocated to local government-owned enterprises to ensure consistent delivery of essential public services. However, our analysis reveals that these same rules can also accommodate actions that…
Beatriz Garcia Osma
Beatriz Garcia Osma
2 min read
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433

The Urgent Need for Evidence: Understanding the Supply and Demand Dynamics of ESRS Adoption

The European Sustainability Reporting Standards (ESRS) represent a historic step forward in corporate transparency. Yet, as academics and policymakers increasingly look to evidence-based approaches, a critical gap remains: We lack robust, systematic evidence on the supply-side costs and demand-side benefits of ESRS compliance. While initial small-sample analyses, such as those from the Sustainability Reporting Navigator, reveal that the quality and structure of sustainability reports—particularly among German DAX and Euro STOXX 50 companies—have markedly improved under…
Thorsten Sellhorn
Thorsten Sellhorn
2 min read
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548

Forecasting liquidity needs: How peer financial reports help small firms optimize cash holdings

Forecasting liquidity needs is crucial for small firms. Holding too little cash can force costly emergency financing or asset sales, while holding too much cash ties up resources that could be better used for investment or dividend payments. Striking the right balance is not easy, especially for small firms that typically face greater uncertainty and have fewer internal resources for risk assessment. In our forthcoming article, &#8220;Peer Financial Reports and Corporate Cash Policy&#8221; (European Accounting…
ARC Commitee
ARC Commitee
2 min read
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357

Accounting scholars: Let’s stand up for Diversity

&#8220;Democracy is like air: we notice it when it&#8217;s missing&#8221; – Piero Calamandrei Companies are increasingly stopping to report on diversity. Fairer performance systems that account for discrimination are being progressively dismantled. Countless data have been removed simply due to associations with words such as women, queer, or diversity. Diversity is being erased in and through,accounting. Accounting is at the heart of these attacks on diversity. What can we, as an epistemic community of accounting…
Alessandro Ghio
Alessandro Ghio
4 min read
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512

EAA Junior Virtual Workshop

On December 10th, the EAA Virtual Activities Committee hosted the first Junior Virtual Workshop. The Virtual Workshop was conceived in collaboration with the Editors of the PhD Mentoring Initiatives (PMI) and the Chairs of the Doctorial Colloquium (DC), to offer to PhD students who have engaged with these dedicated EAA initiatives a platform to present their research and gather feedback. In its first edition, the workshop hosted 15 presentations, covering four key research areas: financial…
GIOVANNA MICHELON
GIOVANNA MICHELON
5 min read
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581

PCAOB Management Science Registered Reports Conference

Shiva Rajgopal, Ranjani Krishnan, and Jan Bouwens, as editors of the accounting section of Management Science, would like to draw attention to the upcoming 2025 Public Companies Accounting Oversight Board (PCAOB) Management Science conference, to be held in Washington DC on September 26-27.   The conference, which is focused on registered report proposals relating to audit-related topics, aims to facilitate collaboration among academics, practitioners, and regulators to address emerging challenges in the audit landscape by…
MARK ANTHONY CLATWORTHY
MARK ANTHONY CLATWORTHY
2 min read
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