logo
logo

Search results

post Congress 2026

Symposium 07

The Future of EU Sustainability Reporting: CSRD, ESRS, the Omnibus Reforms and Global Developments The Corporate Sustainability Reporting Directive (CSRD), adopted by the European Union in 2022, marked a major step towards enhancing transparency, comparability, and accountability in corporate sustainability disclosures. The introduction of mandatory European Sustainability Reporting Standards (ESRS) and third-party assurance requirements represented a significant regulatory shift. However, the Omnibus process initiated in 2025 - aimed at simplifying EU rules, including the ESRS approved…
post Congress 2026

Symposium 05

Changing Accounting Regulatory Paradigm in a Small Open Economy: A Case of The Czech Republic The Ministry of Finance of the Czech Republic has completed a major overhaul of the national accounting framework—the first comprehensive redesign since the early 1990s. While originally developed to support the country’s transition from a centrally planned to a market economy, the existing system no longer reflects the institutional, technological, and global integration features of today’s business environment. Among all,…
post ARC

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 nÂş 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…
post ARC

Upcoming Application Deadline for the EAA Annual Congress Host Programme

Deadline for Application is April 15th 2026 Following the successful launch of the EAA Annual Congress Host Programme at the 2025 congress in Rome, the EAA Diversity, Equity, and Inclusion Committee (DEIC) is delighted to continue the initiative at the 2026 Annual Congress in Prague. Building on the positive feedback from participants in Rome, the programme aims to make the congress experience more welcoming, accessible, productive and engaging for first-time attendees. What is the Host…
post ARC

EAA Education Survey 2025

Brief description The EAA Education Committee recently conducted a survey to gather members’ perspectives of accounting education. We received a total of 90 responses, primarily from tenured faculty members with extensive teaching experience (over 50% of respondents have been teaching for more than 16 years). The respondents underscore the importance of their educational activities, though this is perceived as slightly less central compared to their research endeavors. EAA Members' Future Expectations Respondents expressed a clear…
post ARC

Academic Empathy Dialogue on Tax and Taxation

The recording is available here. 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.  This Academic Empathy Dialogue brings together Caren Sureth-Sloane and Lotta Björklund Larsen to explore how different disciplinary perspectives shape our understanding of taxation. The Dialogue will be moderated by Diana Falsetta. While both scholars study the role of taxes in shaping individual and societal behavior,…
post ARC

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.…
post ARC

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's consider for a moment the typical middle manager. Sandwiched between top-management and the employees, they often find themselves in stressful…
post ARC

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.  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…
post ARC

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…