Dr. Francine A. Laourou

Sustainability reporting has evolved from a peripheral concern to a central element of corporate accountability. ESG disclosures have become critical for investors, regulators, and stakeholders seeking to evaluate a company's long-term viability and ethical performance.

Lease accounting has historically been a complex and often opaque area of financial reporting. This changed with the introduction of ASC 842 and IFRS 16, both standards requiring lessees to recognise most leases on the balance sheet.

Artificial Intelligence has emerged as a transformative force across numerous industries, and accounting is no exception. This evolution represents a fundamental change in how accounting professionals operate, analyse data, and provide strategic insights.

In the past years, there has been a lot of news and published circumstances about the advantages that artificial intelligence (AI) has brought to the business world. Despite the advantages, we have overlooked some shortcomings of AI exuberance, leading us to question whether we are accommodating the potential for new scams enabled by AI fraud and criminal activity.

A scalable business model can withstand increased demand without compromising on quality or customer experience. To develop such a model, entrepreneurs must first identify their core competencies and competitive advantages. This involves a deep understanding of the value proposition and how it can be delivered more efficiently as the business grows.