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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, ... ).…
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Summary of the Strategies to Create a More ‘Inclusive Classroom’ Event

The "Inclusive Classroom" 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:…
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Double Materiality and ESRS-ISSB Interoperability

Since EFRAG and the ISSB began developing their respective sets of sustainability reporting standards, we've been grappling with a question that we’ve never really found a satisfying answer to (maybe we haven't thought hard enough): On what grounds can a firm argue that a material impact („I“; only ESRS) that it has on people or the planet is NOT also a financially material risk or opportunity („RO“; both ESRS and IFRS SDS)? How does this…
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About Beta Alpha Psi

Founded in 1919, Beta Alpha Psi is an honors organization for financial information students and professionals. There are over 300 chapters on college and university campuses with over 300,000 members initiated since Beta Alpha Psi's formation. All of our chapters are AACSB, ACBSP, EPAS, EFMD, and/or EQUIS accredited. We are not a fraternity or sorority but an honors organization. Purpose The purpose of Beta Alpha Psi is to engage with members, industry and educational institutions associated with the…
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Is auditors' migration status associated with their performance?

Education is meant to foster the development of individuals and promote equality. However, in China, the uneven development across regions may undermine this mission. Graduates from universities in less developed areas often face discrimination in the job market, while their peers from more developed regions enjoy unfair advantages. This study investigates this issue, providing evidence of such discrimination.   Specifically, the researchers looked at how the quality of work performed by auditors in China is influenced…
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Exploring Multi-Level Drivers of Accountants' Opinions on the Changes Introduced by the Corporate Sustainability Reporting Directive

Accounting, traditionally seen as a tool for optimizing economic performance, is now increasingly recognized as essential for supporting sustainability initiatives. Accountants play a key role in advancing sustainable development through their expertise in governance, risk management, business analysis, and their ability to effectively track and report on companies' performance, as well as verify their reporting. The recently introduced Corporate Sustainability Reporting Directive (CSRD) expands reporting requirements to a broader range of companies and mandates assurance…
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Moving beyond Beyond Budgeting

As in Shakespeare’s story of Hamlet, who contemplates whether to live or die, budgeting has for a long time been debated as a matter of “to be or not to be.” In our recent paper in the European Accounting Review, we wish to renounce this understanding.   The context We studied a large Scandinavian bank and found that it had abandoned budgeting and reinstated it in a new form. Despite its listing on the stock…
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Training of future accountants in higher education institutions of Ukraine

The article discusses some issues of teaching students the specialty "accounting". The disciplines that were taught to future accountants in the 50s, 70s, 80s and in independent Ukraine are considered. Thus, it is possible to study the genesis of education of accountants in relation to the requirements of the time and economic situation. The clearly demonstrated difference between compulsory (fundamental) disciplines and auxiliary (elective, credit) disciplines clearly shows at what time which disciplines were considered…