Shiva Rajgopal, Ranjani Krishnan, and Jan Bouwens, as editors of the accounting section of Management Science, would like to draw attention to the upcoming 2025 Public Companies Accounting Oversight Board (PCAOB) Management Science conference, to be held in Washington DC on September 26-27.   The conference, which is focused on registered report proposals relating to audit-related topics, aims to facilitate collaboration among academics, practitioners, and regulators to address emerging challenges in the audit landscape by stimulating academic interest in areas of significance to the PCAOB’s mission. Interestingly, researchers may submit proposals that would require access to specific PCAOB data to…

In a recent article in the Financial Times, Jonathan Ford argues that accounting information has become significantly less useful over time due – at least in part – to the increasing use of fair values over historical cost. He states: “The use of fair values tends to accelerate the recognition of profits, introducing procyclicality because the prices themselves bake in estimates of anticipated earnings as well as what has actually been realised to date.”   Such criticisms of fair value are not uncommon. In their December 2018 report on reforming the audit industry in the UK, Prem Sikka and colleagues…

This November we launched the new EAA ARC PhD International Visit Scheme. The scheme provides opportunities for PhD students who are EAA members to visit a leading European accounting research department. The visits aim to help students to advance their PhD research in ways that may not be possible in their home institution. Many students have participated in international PhD exchange visits on an ad hoc basis. However, it has not always been easy to find out whether and where opportunities exist and personal connections have often played a major role in these arrangements. (There have been some notable exceptions, such…

Initially launched in September 2016 with the goal of supporting the research productivity of doctoral students and junior faculty, the ARC represents a milestone in the 40-year history of the EAA and contributes to expanding our research community, enhancing the exchange of ideas and improving collaboration. We are pleased to announce a fully renovated platform, which includes new features, content and editorial team. Continuing its initial structure, the ARC is formed of three pillars. First and foremost, the ARC now includes the EAA Peer Mentoring Initiative (PMI) developed by Beatriz García Osma, Martin Walker and Steven Young, along with James Cleaver from Taylor and…