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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…
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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…
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Why does it matter who 'owns' the university accounting curriculum

I have just published, in 'Accounting in Europe' a commentary (Opinion) on who 'owns' the university accounting curriculum? I also reflect on why that 'ownership' 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…
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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!
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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   We hope to see you there!
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EAA Comment Letter in response to the PIR on IFRS 15 Revenue from Contracts with Customers

Elisabetta Barone (Brunel University London & 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…
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Who 'owns' the university accounting curriculum?

I have just published, in 'Accounting in Europe' a Commentary on who 'owns' the university accounting curriculum? I also reflect on why that 'ownership' 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…
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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…
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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…
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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's Faculty of Economics and Business in Belgium. Today'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 "Regulatory Reform" (as related to accounting, corporate reporting, auditing, ESG, ... ).…