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post Congress 2026

Opening Ceremony

The Opening Ceremony of the 48th EAA Annual Congress will take place on Wednesday 27 May, 13:00-14:30 at VencovskĂ©ho Auditorium. Due to limited capacity of the Auditorium, the simultaneous streaming in the lecture rooms NB A–D and in LikeĆĄova Auditorium will be in place. For within-the-campus logistic, see the image below. Agenda item People involved Welcome by the Congress Chair David ProchĂĄzka Welcome by the Rector Petr Dvoƙák Welcome by the EAA President Araceli Mora…
post ARC

Call for Papers: Special Issue in International Journal of Auditing, “Audits Beyond Public Companies”

 The idea behind this special issue is to broaden the focus of auditing research to include audit practices outside the typical public company context.  So far, audit research has mainly focused on auditors and audit practices related to public companies. However, the majority of audit engagements actually involve non-listed clients. Looking at how the audit market is shaped in practice means looking at the auditors who work with these clients.  From the client perspective, and…
post Congress 2026

Symposium 01

25 years of IASB: Past, present and future The IASB has been responsible for developing high-quality international financial reporting standards since 2001. Over the past 25 years, the geopolitical landscape has changed, and the standard-setting process itself has evolved. Therefore in 2026, it is a good moment to reflect on the IASB’s achievements, challenges, and future direction. This symposium will offer a timely and comprehensive assessment of the IASB’s first 25 years while exploring its…
post Congress 2026

Symposium 02

Who is interested in our research? The role of authors, reviewers, and editors in providing ‘relevant’ research Who is reading our research? Are our publications only targeting accounting academics, or are they also picked up beyond? This editors’ panel focuses on the relevance of accounting studies for practitioners and policymakers. While the themes of ‘relevance lost’ and ‘relevance regained’ has been on the radar of accounting researchers for decades (Drury, 1990; Roslender 1996, Holthausen &…
post Congress 2026

Symposium 03

Accounting Education at a Crossroads: Rethinking Purpose, Practice, and Pedagogy Internationally, accounting educators face persistent calls for reform. Across Europe, the UK, the US, and Australasia, scholars have argued that current programmes over emphasis technical accounting education which no longer meet the evolving needs of the accountancy profession (e.g., Bolt-Lee & Foster, 2003; Boyce et al., 2019; Carmona, 2013; Carnegie, 2022; Carnegie et al., 2024a; Chabrak & Craig, 2013; Diamond, 2005; Hopper, 2013; Pincus et…
post Congress 2026

Symposium 04

Accounting for intangibles, digital assets and innovation The rise of the knowledge economy has transformed business value creation, with intangible assets now representing as much as 90% of company value among leading firms. Intellectual property, workforce skills, brand reputation, and proprietary technologies drive innovation, market success, and sustainable growth in ways that far surpass traditional tangible assets like buildings or machinery. As business models become increasingly digital and reliant on non-physical resources, understanding and properly…
post Congress 2026

Symposium 06

Building Trust in AI Through Assurance: Research Directions and Curriculum Implications for Accounting Graduates As organisations increasingly embed artificial intelligence (AI) into their operations, assurance over AI-related risks is becoming a critical—yet still underdeveloped—area in both internal and external auditing. Building users’ trust in AI systems is critical for successful adoption of AI by organisations. AI risks now include ethical, societal, and human rights impacts beyond traditional operational risks. As AI becomes increasingly integrated into…
post Congress 2026

Symposium 08

Can summarised corporate information help in solving financing issues of European SMEs? In 2024, the Eurogroup inclusive format (informal body of economic and finance ministers from EU member states) issued a statement that Europe is at risk of falling behind globally in competitiveness, growth, and prosperity. EU needs a capital market that can direct both domestic savings and foreign capital into innovative companies, enabling them to become engines of long-term growth and global leadership in new industries. The robust banking sector currently carries the bulk of financing needs for…
post Congress 2026

Symposium 09

Embedding Equity in the Age of Artificial Intelligence: How Accounting Creates Risks, Opportunities and New Research Agendas Across jurisdictions we see both progress and retreat on Diversity, Equity and Inclusion (DEI): initiatives are launched, rebadged, or quietly withdrawn, while inequalities in representation, progression and voice persist in the accounting academy and profession. This symposium asks what it means to embed equity in accounting in practice - specifically in the age of artificial intelligence (AI), and…
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…