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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.…
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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…
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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…
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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…
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Teaching Sustainability Reporting as Practice: Reflections from the Classroom

by Thorsten Sellhorn, LMU Munich School of Management At the recent EAA EFRAG ISSB Sustainability Reporting Standards Education Workshop, I shared some reflections on how I have tried to bring sustainability reporting into the classroom—not through a grand pedagogical innovation, but through concrete teaching practices anchored in regulatory developments and real-world data. My perspective is shaped by more than 25 years of teaching, mostly in financial reporting, and more recently by our work on the…
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‘Are we good? or do we need to keep going?’: unraveling auditors’ comfort with evidence sufficiency determinations

Suppose you think of auditors’ work as completing a puzzle. Auditors can’t form a complete picture to conclude that the financial statements are “free from material misstatement” when evidence is missing or incorrect.   Audit evidence, then, is the information the auditors rely on to form a sound judgment.   But not all evidence is created equal. The standards emphasize two key qualities. First, the evidence must be appropriate, meaning it must be both relevant…
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Expectation management through private interactions: evidence from in-house meetings

We investigate how managers use private channels to adjust analysts’ forecasts, based on a unique dataset of firms’ private in-house meetings in China. For firms facing strong expectation management incentives, we find that compared to analysts who do not attend their private meetings, those who attend produce steeper forecast walkdowns, suggesting that managers with such incentives opportunistically exploit private interactions to dampen analysts’ forecasts. Moreover, this private guidance is more effective if the meeting attendees…
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The Mediterranean Accounting Conference (TMAC 2026 – Call for Papers)

CALL FOR PAPERS THE MEDITERRANEAN ACCOUNTING CONFERENCE (TMAC 2026) June 14–17, 2026, Minoa Palace Resort, Chania/Crete, Greece CALL FOR PAPERS AND PARTICIPATION THE MEDITERRANEAN ACCOUNTING CONFERENCE (TMAC 2026) DATE: June 14 - 17, 2026 LOCATION: Minoa Palace Resort, Chania/Crete, Greece SUBMISSION DEADLINE: January 15, 2026 WEBSITE: https://tmac2026.com/ Invited Speakers Ronald A. Dye, Northwestern University Wayne Landsman, University of North Carolina at Chapel Hill Mohan Venkatachalam, Duke University Joanna Wu, University of Rochester Organizing Institutions Tel…
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Institutional logics and IPSAS preparedness: evidence from Portuguese public sector entities

Public sector accounting reforms are rarely linear or predictable. Our research investigates how competing institutional logics shaped the preparedness of 229 Portuguese public entities as they transitioned toward an IPSAS-based accounting system. We developed a novel diagnostic proxy to capture the critical “middle phase” between formal adoption and actual implementation—where intentions are translated into tangible actions. This approach enabled us to assess not only whether entities initiated the reform, but also how effectively they mobilized…
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2025 Junior Network Virtual Workshop

The EAA is pleased to announce that the 2025 Junior Network Virtual Workshop will be held on Zoom, on December 18th, starting at 10 am.    The submissions were invited by the EAA Virtual Activities Committee in collaboration with the Editors of the PMI and the Chairs of the EAA Doctoral Colloquium, in an effort to further support students who submitted to the PMI in the past or applied to the EAA DC.    We hope this initiative…