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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
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503

Upcoming PhD courses of the Limperg Institute

For over 20 years, the Dutch Limperg Institute has successfully organised a wide range of PhD courses in the field of accounting. These courses focus, for example, on managerial accounting, the economics of auditing, capital-markets based accounting research, or advanced financial accounting topics. The Limperg Institute also organises courses that focus more on methods, such as analytical accounting research, experimental research, Python, and archival data analysis. These courses have been taught by a wide range…
DAVID VEENMAN
DAVID VEENMAN
2 min read
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351

Why not use a funny game to start your next class?

It was great to see Patricia Everaert holding a fantastic hands-on Classroom session during the EAA Annual Congress at Espoo, Helsinki. We left the room with several ideas and readily-available tools to use in our accounting courses, that will certainly make learning more engaging, novel, surprising and exciting! More specifically, to have a look at the DUGA tool, you can go to www.duga.castars.net and register.  Add the code 590de1 and you can start playing some…
Anastasia Kopita
Anastasia Kopita
< 1 min read
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313

Why does it matter who ‘owns’ the university accounting curriculum

I have just published, in &#8216;Accounting in Europe&#8217; a commentary (Opinion) on who &#8216;owns&#8217; the university accounting curriculum? I also reflect on why that &#8216;ownership&#8217; matters. This is the link (early online and free access):  https://www.tandfonline.com/doi/full/10.1080/17449480.2023.2206522 The questions raised in the commentary are: who determines, who owns, the accounting curriculum in universities, and does it matter who does?  The first question has a clear answer. But the answer is not what you would expect it…
WILLEM BUIJINK
WILLEM BUIJINK
2 min read
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315

second Call for Papers 14th CSEAR Spain Conference and Call for participation 2nd Workshop Building research capacity in SEAR

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
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322

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 &nbsp; We hope to see you there!
MERCEDES LUQUE VÍLCHEZ
MERCEDES LUQUE VÍLCHEZ
< 1 min read
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223

EAA Comment Letter in response to the PIR on IFRS 15 Revenue from Contracts with Customers

Elisabetta Barone (Brunel University London &amp; Cork University Business School), Stephani Mason (DePaul University), Araceli Mora (Universidad de Valencia), and David Procházka (Prague University of Economics and Business) on behalf of the Financial Reporting Standards Committee (FRSC) of the European Accounting Association sent a comment on the Post-Implementation Review on IFRS 15 Revenue from Contracts with Customers to IASB and EFRAG. The purpose of the EAA FRSC and the EAA members is to bring contributions…
ARACELI MORA
ARACELI MORA
3 min read
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274

Who ‘owns’ the university accounting curriculum?

I have just published, in &#8216;Accounting in Europe&#8217; a Commentary on who &#8216;owns&#8217; the university accounting curriculum? I also reflect on why that &#8216;ownership&#8217; matters. This is the link (free access):  https://www.tandfonline.com/doi/full/10.1080/17449480.2023.2206522 The questions raised in the commentary are: who determines, who owns, the accounting curriculum in universities and does it matter who does?  The first question has a clear answer. But the answer is not what you would expect it to be. It is…
WILLEM BUIJINK
WILLEM BUIJINK
2 min read
0
270

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
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527

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
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380