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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).

Extended Deadline for the 10th Workshop on Accounting and Regulation (Siena – June 25-27, 2026)

New Deadline for applications: 24th April 2026 (to be submitted by email to dipietra@unisi.it) The 10th Workshop on Accounting & Regulation will take place in the Rectorate building of the University of Siena (Via Banchi di Sotto, no. 55, Siena) and the “Santa Chiara Lab” (Via Valdimontone nº 5, Siena) from June 25th to June 27th, 2026. The submission of papers addressing Accounting & Regulation topics is welcome and should be done by email to dipietra@unisi.it…
CLAUDIA IMPERATORE
CLAUDIA IMPERATORE
< 1 min read
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Academic Empathy Dialogue on Tax and Taxation

The EAA Virtual Activities Committee is delighted to announce that the next Academic Empathy Dialogue on Tax and Taxation will be held on April 20, 2026 at 3:00pm Brussels time.&nbsp; This Academic Empathy Dialogue brings together&nbsp;Caren Sureth-Sloane&nbsp;and&nbsp;Lotta Björklund Larsen&nbsp;to explore how different disciplinary perspectives shape our understanding of taxation. The Dialogue will be moderated by&nbsp;Diana Falsetta. While both scholars study the role of taxes in shaping individual and societal behavior, their approaches differ markedly. Caren…
GIOVANNA MICHELON
GIOVANNA MICHELON
2 min read
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157

International Rules, Local Meanings: Culture and Diversity in Accounting and Governance – Event Summary, Learning and Future Research Directions

The EAA DEI Committee hosted a session on how culture and diversity shape accounting, auditing, and governance. The discussion started from a simple but often neglected point: culture is not peripheral to accounting practice. It influences how accountability is understood, how rules are interpreted, whose judgments are treated as credible, and which practices come to be seen as normal. Chaired by Timur Uman (Jönköping International Business School, Sweden), the session brought together three complementary perspectives.…
EKAETE EFRETUEI
EKAETE EFRETUEI
4 min read
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117

Can budgeting impact employee wellbeing?

Although many may think of accounting as something abstract that happens only in spreadsheets, our new study shows that budgeting can impact employee wellbeing. Specifically, based on a large survey in a well-known multinational, we find that participative budgeting practices can enhance job satisfaction and diminish presenteeism of middle managers. Stress at work First, let&#8217;s consider for a moment the typical middle manager. Sandwiched between top-management and the employees, they often find themselves in stressful…
Berend van der Kolk
Berend van der Kolk
3 min read
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330

Echoes of Populism in Corporate Reporting: Evidence from Poland

How do contemporary political forces shape what companies say about themselves? In a new paper, Echoes of Right-Wing Populism in Annual Reports of Polish Listed State-Controlled Companies, published in Accounting in Europe, we explore how right-wing populism has leaked into corporate narrative disclosures in a European context. &nbsp;Drawing on the populist syndrome model, the study analyses annual reports of Poland’s largest listed state-controlled companies before and after 2015, when a right-wing populist party came to…
Evisa Mitrou
Evisa Mitrou
2 min read
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183

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, firms require capabilities that stabilise the current business and effect changes to fit the new environment. Given the limited informativeness of financial disclosures to predict a firm’s future, reliable information about firms’ capabilities becomes increasingly strategically relevant for investors. Based on a sample of 1,020…
ELICA KRASTEVA
ELICA KRASTEVA
3 min read
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336

‘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 missing or incorrect. &nbsp; Audit evidence, then, is the information the auditors rely on to form a sound judgment. &nbsp; But not all evidence is created equal. The standards emphasize two key qualities. First, the evidence must be appropriate, meaning it must be both relevant…
ELICA KRASTEVA
ELICA KRASTEVA
3 min read
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397

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, we find that compared to analysts who do not attend their private meetings, those who attend produce steeper forecast walkdowns, suggesting that managers with such incentives opportunistically exploit private interactions to dampen analysts’ forecasts. Moreover, this private guidance is more effective if the meeting attendees…
ELICA KRASTEVA
ELICA KRASTEVA
< 1 min read
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332

The Mediterranean Accounting Conference (TMAC 2026 – Call for Papers)

CALL FOR PAPERS THE MEDITERRANEAN ACCOUNTING CONFERENCE (TMAC 2026) June 14–17, 2026, Minoa Palace Resort, Chania/Crete, Greece CALL FOR PAPERS AND PARTICIPATION THE MEDITERRANEAN ACCOUNTING CONFERENCE (TMAC 2026) DATE: June 14 &#8211; 17, 2026 LOCATION: Minoa Palace Resort, Chania/Crete, Greece SUBMISSION DEADLINE: January 15, 2026 WEBSITE: https://tmac2026.com/ Invited Speakers Ronald A. Dye, Northwestern University Wayne Landsman, University of North Carolina at Chapel Hill Mohan Venkatachalam, Duke University Joanna Wu, University of Rochester Organizing Institutions Tel…
sasanmansouri
sasanmansouri
3 min read
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689

Institutional logics and IPSAS preparedness: evidence from Portuguese public sector entities

Public sector accounting reforms are rarely linear or predictable. Our research investigates how competing institutional logics shaped the preparedness of 229 Portuguese public entities as they transitioned toward an IPSAS-based accounting system. We developed a novel diagnostic proxy to capture the critical “middle phase” between formal adoption and actual implementation—where intentions are translated into tangible actions. This approach enabled us to assess not only whether entities initiated the reform, but also how effectively they mobilized…
BAHA DIYAROV
BAHA DIYAROV
2 min read
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