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).

Bonus or penalty contracts in relative performance schemes: a question of regulatory focus

Oct 20, 2025 · 3 min read

In many organizations, incentive systems are designed with the simple assumption that offering bonuses or threatening penalties will automatically improve employee performance. However, businesses often overlook how differently people respond to these incentives based on their individual motivations. As a result, some incentive schemes fail to deliver the expected boost in performance, or even lead to stress and disengagement. There is still limited understanding in practice about when a particular type of contract—such as a…

Risks of Overemphasizing Soft Skills in Junior Auditor Recruitment

Oct 18, 2025 · 2 min read

The recruitment process is central for managing human capital and attracting staff motivated to pursue a career in auditing. Soft skills such as communication, leadership, and self-management abilities are often emphasized during recruitment, as they are seen as key to future leadership and are increasingly regarded as important for audit quality. However, new research suggests that this emphasis on soft skills risks creating expectations that are not met when gaining initial work experience, making newly…

ESRS: Back to Ball & Brown (1968)?

Aug 27, 2025 · 5 min read

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…

Labour Rights Movements and Modern Slavery Audit Disclosures within Global Supply Chains: A Political Mediation Perspective

Aug 01, 2025 · 4 min read

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…

The New SRN Is Live — A Valuable Tool for Sustainability Reporting Researchers and Educators

May 27, 2025 · 2 min read

The Sustainability Reporting Navigator (SRN) has just been relaunched — and it’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…