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Grudisletter 36 - 2026-07

Grudisletter 36 - 2026-07

Editorial

Helena Saraiva and Sónia Nogueira

The 36th edition of the Grudisletter arrives to your inbox at the end of July, following the start of a particularly hot summer in Portugal, which signals the interruption of academic activities and the arrival of the long-awaited summer vacation. To everyone in these circumstances, we wish you a wonderful vacation.

In this issue, Helena Oliveira extends an invitation to all for The XXVI Grudis Conference and Doctoral Colloquium and provides a preview of the Grudis Network’s main annual event, to be held in the city of Porto in January 2027. Please read it below and pay particular attention to the deadline for paper submissions: 1 October 2026.

Next, Sónia Nogueira reports on the success of the most recent Grudis Workshop, held on June 16, which drew a record number of attendees. A topic as relevant as the editorial process — presented by the editors of four different journals — was undoubtedly a compelling factor for participants.

The Grudis Ambassadors section has been brought by Vítor Gabriel (Polytecnhic University of Guarda), who highlights the important role that the Grudis Network can play in smaller institutions, where it can contribute very positively to the development of research in accounting, playing a fundamental role in connecting people and creating opportunities for new partnerships.

The section that follows , “A Note for the Grudisletter”, is the product of a challenge we gave to Claudia Teixeira following her recent appointment to the Education Committee of the European Accounting Association—an achievement the Grudis Network is keen to acknowledge; we too congratulate Cláudia on this noteworthy recognition. Cláudia promises to provide the Grudisletter with information about this Committee’s activities, something we look forward to.

The “An Insightful Read” section in this edition is presented by Ana Isabel Lopes, who discusses a recently published article on the need to reinvent the educational process in accounting. This is a topic that particularly resonates with many members of the Grudis Network and has received considerable attention recently, warranting reflection that may ultimately lead the way to action.

Finally, José António Moreira offers an excellent reflection on academic fraud — primarily that occurring in the context of exams and tests — and on an industry that has “built itself” around exploiting the opportunities for fraud. He discusses the imperative of restoring assessment integrity . Bravo, José António!

XXVI Grudis Conference and Doctoral Colloquium - Invitation to the Grudis Community

Helena Oliveira

The XXVI Grudis Conference and Doctoral Colloquium will take place from 28 to 30 January 2027 at ISCAP - Porto Accounting and Business School, Universidade Técnica do Porto …read more.

XXIII Grudis Workshop – Meet the Editors: Editorial Process and Peer Review in Accounting

Sónia Nogueira

We are delighted to share the success of the XXIII Grudis Workshop, held online on 16 June 2026, under the theme “Meet the Editors: Editorial Process and Peer Review in Accounting”. The event brought together 97 participants …read more.

Grudis Ambassadors Space - Being a Grudis Ambassador… at the Polytechnic University of Guarda

Vitor Gabriel

Accounting research is increasingly built through collaboration rather than in isolation. It thrives on connections among researchers, institutions, and complementary fields of knowledge. To me, this is the true meaning of being a Grudis Ambassador …read more.

A note to Grudisletter

Cláudia Teixeira

I am delighted to say that, recently, I have been selected to serve on the Education Committee of the European Accounting Association …read more.

An insightful read

Ana Isabel Lopes

Recently, I had the privilege of attending a course about “reinventing accounting education”. And every professor/colleague knew the scene: students arrive in class without having done the assigned …read more.

Notes on Accounting

José António Moreira

Throughout my academic life, I have proctored hundreds of exams. It was a task that never thrilled me—to avoid using a stronger word—just as I believe it fails to thrill anyone who has to do it. However, …read more.

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Grudis Accounting Research Network's mission is to promote the development of Accounting research, fostering the interaction between the Portuguese and international communities.

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Changes to financial reporting when domestic funding substitutes foreign funding: evidence from international sanctions

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