Accounting standards (IFRS/US GAAP/Local GAAP) are complex and complete rules that address how economic transactions should be reported on companies’ annual reports. A series of actors (external and internal auditors, market regulators, audit committees) are also in charge to monitor the...

The 33rd EAA Doctoral Colloquium will take place in Parador El Saler in Valencia immediately prior to the EAA Annual Congress 2017. The aim of the Colloquium is to provide an opportunity for European doctoral students in accounting to present and discuss their research with a distinguished...

The EAA Doctoral Colloquium 2014 will be held right before the EAA Annual Congress 2014. The EAA Doctoral Colloquium, organised in collaboration with the European Institute for Advanced Studies in Management (EIASM), provides an important opportunity for doctoral students to present their...

Submission of papers that deal with stakeholder theory, resource-based theory, or value creation, are welcome; however, especially attractive will be papers that integrate two or all of these topics. We define value creation very broadly and encourage papers that examine both non-financial and...