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Latest Blogs

The Blog section facilitates scholarly reflections on timely topics. It also welcomes informed opinions and actively encourages practitioner and policy perspectives, including those with strong viewpoints. You can find three types of blogs:

  • “Research”: blogs based on recently published papers as well as working papers addressing timely topics.
  • “Education”: blogs related to teaching ideas, tips or issues.
  • “Impact and Engagement”: blogs through which members can share their perspectives on academic topics.

At the moment of preparing the blog, you may want to use one of the three categories to increase the visibility and access,

Moreover, an informal style is welcome and you may want to keep it within approximately 400 words.

Submissions to the Blog section are welcome at all times from EAA members. For further inquiry, you can contact Evisa Mitrou (e.mitrou@qmul.ac.uk).

ACCA and the European Accounting Association collaborate to strengthen profession

ACCA and EAA forge strategic partnership to support academic upskilling, research collaboration, and student engagement   ACCA (the Association of Chartered Certified Accountants) and the European Accounting Association (EAA) have signed a Memorandum of Understanding. The partnership aims to strengthen collaboration between academic leaders across Europe and professional body counterparts with a focus on advancing research, providing opportunities for upskilling and inspiring the next generation of students to pursue careers in accountancy. This partnership aims…
BAHA DIYAROV
BAHA DIYAROV
3 min read
0
95

The EAA Annual Congress Host Programme

Join the EAA Annual Congress Host Programme At this year’s congress at LUISS in Rome, the EAA Diversity, Equity, and Inclusion Committee (DEIC) will launch the EAA Annual Congress Host Programme to support first-time attendees. Due to its size, the congress can sometimes be a difficult place to introduce members to each other, especially when they are new to the EAA community. The aim of this initiative is to enable new participants to meet colleagues…
EKAETE EFRETUEI
EKAETE EFRETUEI
3 min read
0
143

ESRS: Back to Ball & Brown (1968)?

In the current debate on the European Sustainability Reporting Standards (ESRS), one theme stands out as both surprising and irritating: Few — with Christine Lagarde or PRI among the notable exceptions — seem seriously interested in understanding whether the hundreds of widely contested ESRS data points are actually useful to stakeholders. The conversation is dominated by confident claims: “Most of these data points are useless.” “Nobody will ever use them.” “It’s disclosure overload.” These statements…
Thorsten Sellhorn
Thorsten Sellhorn
5 min read
0
986

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
0
1091

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
0
896

AI-Driven Sustainability: Transforming Accounting Education for a Sustainable Future

This year’s EAA Education Committee Hackathon entitled AI Driven Sustainability: Transforming Accounting Education for a Sustainable Future took place on the eve of the annual conference. The event was run by Karen Brickman (University of Greenwich), David Derichs (Aalto University), Jenni Rose (University of Manchester) and Susan Smith (University College London) supported by two Education Committee members, Joan Ballantine (Ulster University) and Greg Stoner (University of Glasgow). Hackathons are hands-on, time-limited events where participants work…
Anastasia Kopita
Anastasia Kopita
4 min read
0
403

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
0
578

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
0
1118

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&#8217;s more powerful than ever. For researchers and educators in the field of sustainability reporting, the new SRN offers not only access to over 500 CSRD reports, but also interactive benchmarking tools that enable systematic comparison and analysis of real-world sustainability disclosures under the EU’s new CSRD regime. The biggest innovation is MySRN, a free benchmarking hub that supports various user groups — from…
Thorsten Sellhorn
Thorsten Sellhorn
2 min read
0
824

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
0
570