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Emerald and Sustainability Accounting, Management and Policy Journal

Open letter We are writing this open letter as the Associate Editors, members of the Editorial Board, authors, readers and supporters of Sustainability Accounting, Management and Policy Journal (SAMPJ).  The Editor, Carol Adams, very recently informed us that the publisher of the journal, Emerald, has made the decision not to reappoint her as Editor because Emerald wishes to take SAMPJ in a new direction. In effect, we believe that this means, in a substantively different…
GIOVANNA MICHELON
GIOVANNA MICHELON
6 min read
0
6

Call for candidates: EFRAG Invites Academics to Join Its Academic Panel

EFRAG is extending the membership of its Academic Panel and is calling for academics in the field of corporate reporting (financial reporting and/or sustainability reporting) to apply. Application deadline: 16 December 2024. The Role & Composition of the EFRAG Academic Panel EFRAG has benefited from its Academic Panel for over seven years. The role of the EFRAG Academic Panel is to promote the cooperation between EFRAG and the academic community, to support primarily EFRAG FR TEG in…
ARC Commitee
ARC Commitee
2 min read
0
16

Navigating ESRS Adoption: A Constructive Academic Perspective

by Axel Haller and Thorsten Sellhorn The European Union’s recent push for mandatory sustainability reporting through the Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS) has sparked significant critical discussion within the business community. While concerns about the costs and complexity of these regulations are valid, a broader perspective highlights potential long-term benefits for companies and society. Below, we propose 10 key theses that frame this regulatory shift as a strategic opportunity…
Thorsten Sellhorn
Thorsten Sellhorn
4 min read
0
40

2st Call for papers CSEAR Spain 2023 + 2st Call for Workshop CSEAR Spain

Dear EAA community, We are delighted to share the second Call for Papers  14th CSEAR Spain Conference and Call for participation 2nd Workshop Building research capacity in SEAR. You can have all the information in the website of the conference: https://www.upo.es/congresos/csear-spain2023   We hope to see you there!
MERCEDES LUQUE VÍLCHEZ
MERCEDES LUQUE VÍLCHEZ
< 1 min read
0
40

Can performance management enhance trust?

How to stimulate interpersonal trust in organizations? How can performance management contribute to trust? And, can other types of management control also enhance interpersonal trust? These questions are addressed in our recent study amongst healthcare managers, as published in The British Accounting Review (open access). In this blog, we highlight our three key findings. Introduction Performance measurement received much attention from accounting and management scholars in the past decades. It can help address typical agency…
Berend van der Kolk
Berend van der Kolk
5 min read
0
142

How Engagements with Bankrupt Clients Shape Individual Auditors’ Styles?

Extant research provides compelling evidence that individual auditors have distinct auditing styles, which significantly impact audit outcomes (Gul et al., 2013; Lennox and Wu, 2018; Cameran et al., 2020). However, there is limited understanding of how auditing styles are shaped and evolve over time. In a recent study, forthcoming in the European Accounting Review, we addressed this gap by investigating how prior engagements with bankrupt clients (i.e., bankruptcy experiences) influence auditors’ professional skepticism, conservatism, and…
ARC Commitee
ARC Commitee
4 min read
0
73

Call for Papers – The 2025 Illinois International Accounting Symposium

Call for Papers The 2025 Illinois International Accounting Symposium will be held jointly with the Accounting Research Group at KU Leuven&#8217;s Faculty of Economics and Business in Belgium. Today&#8217;s rapidly evolving business and reporting environment is undergoing significant changes due to new regulations, heightened stakeholder expectations, and global initiatives aimed at improving transparency, accountability, and sustainability. The theme of the symposium will be &#8220;Regulatory Reform&#8221; (as related to accounting, corporate reporting, auditing, ESG, &#8230; ).…
BAHA DIYAROV
BAHA DIYAROV
2 min read
0
176

Summary of the Strategies to Create a More ‘Inclusive Classroom’ Event

The &#8220;Inclusive Classroom&#8221; event was a joint initiative by the European Accounting Association and the American Accounting Association aimed at discussing strategies for fostering inclusive classroom environments. The event featured several speakers who discussed the importance of diversity, equity, and inclusion (DEI) in educational settings, specifically accounting education. The focus was on sharing practical strategies to create more inclusive classrooms, addressing diverse student needs, and identifying potential gaps in current practices. Key Takeaways per Speaker:…
EKAETE EFRETUEI
EKAETE EFRETUEI
8 min read
0
168

Double Materiality and ESRS-ISSB Interoperability

Since EFRAG and the ISSB began developing their respective sets of sustainability reporting standards, we&#8217;ve been grappling with a question that we’ve never really found a satisfying answer to (maybe we haven&#8217;t thought hard enough): On what grounds can a firm argue that a material impact („I“; only ESRS) that it has on people or the planet is NOT also a financially material risk or opportunity („RO“; both ESRS and IFRS SDS)? How does this…
Thorsten Sellhorn
Thorsten Sellhorn
5 min read
0
170

About Beta Alpha Psi

Founded in 1919, Beta Alpha Psi is an honors organization for financial information students and professionals. There are over 300 chapters on college and university campuses with over 300,000 members initiated since Beta Alpha Psi&#8217;s formation. All of our chapters are AACSB, ACBSP, EPAS, EFMD, and/or EQUIS accredited. We are not a fraternity or sorority but an honors organization. Purpose The purpose of Beta Alpha Psi is to engage with members, industry and educational institutions associated with the…
BAHA DIYAROV
BAHA DIYAROV
3 min read
0
155
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