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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).

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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1106

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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1102

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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1054

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
0
797

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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1194

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
1082

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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1992

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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1239

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
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1282

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
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