Emerging Scholars in Accounting Conference 2025
The Emerging Scholars Conference convened on October 8-9, 2025, in Frankfurt, bringing together doctoral candidates from leading institutions worldwide for a rigorous exchange of cutting-edge research in accounting. Organized by the Frankfurt School of Finance & Management and co-hosted by Goethe University of Frankfurt and the Collaborative Research Center TRR 266 Accounting for Transparency, the event provided a premier platform for emerging research talent. The conference attracted 55 accounting researchers from Europe, Asia, and North America, reflecting the global reach and significance of the gathering.
The two-day program featured seven research presentations spanning diverse topics in financial reporting, corporate disclosure, management controls, and market dynamics. Each presentation was paired with an insightful discussion from distinguished senior scholars, creating a rich environment for intellectual dialogue and discussion.
Day 1 of the conference opened with Yiwei Li from Harvard Business School examining lateral moves and employee-job match quality through field evidence, offering fresh perspectives on internal labor markets and organizational efficiency. Matthias Mahlendorf from Frankfurt School of Finance & Management provided valuable discussion on this work. Brigham Brau from the University of North Carolina at Chapel Hill presented research on quarter-end sales and value destruction, with insightful commentary from Wanli Zhao of Bocconi University. This was followed by Adriano Salerno, also from Bocconi University, who explored how stock screeners influence managers’ voluntary disclosure decisions, particularly among retail dividend investors. Katherine Schipper from Duke University led the discussion of this research. Fred Asante from Cornell University delivered thought-provoking research on the implementation of expected credit loss models in informal economies, highlighting the challenges of applying global accounting standards in diverse economic contexts. Maria Correira from the London School of Economics served as discussant, offering perspectives on the practical implications of this work.
On the second day, Yuan Zhao from Singapore Management University investigated the role of fact-checkers in capital markets, examining how third-party verification affects investor decision-making and market efficiency. Clare Wang from the University of Colorado Boulder provided expert discussion on the intersection of information intermediaries and market behavior. Xuanpu Lin from the University of Hong Kong presented research on reputational risk spillovers and workplace culture disclosure, addressing increasingly important questions within the realm of ESG. Caspar David Peter from Erasmus University offered thoughtful commentary on the evolving landscape of corporate transparency. The conference concluded with Martin Zafiryadis from Copenhagen Business School presenting an empirical analysis of capitalizing firms’ human capital assets and liabilities, pushing the boundaries of traditional financial reporting. Matthias Breuer from Goethe University served as discussant, contextualizing the research within broader debates about measuring intangible value.
Throughout the conference, several important themes emerged in contemporary accounting: the evolving nature of labor markets, financial reporting and disclosure, the intersection of technology and capital markets, the challenges of global standard-setting, and the growing importance of human capital and non-financial metrics. The high quality of engagement from the participating audience further enriched the discussions, with thoughtful questions and contributions that deepened the exploration of each research topic. The caliber of research and the collaborative atmosphere made this an invaluable experience not only for the doctoral students who presented but also for participants.
Thank you to Hari Ramasubramanian for the report!
