The use of “public interest” and “public good” as a rationale for corporate reporting

Speaker

Araceli Mora is a full professor in Accounting and Finance at the University of Valencia (Spain), and President (2025-2028) of the European Accounting Association (EAA), in which she held several senior positions, including editor-in-chief of "Accounting in Europe". Her research interest mainly focuses on IFRS, corporate reporting quality, the usefulness of the information in the capital markets, and the role of public interest in financial and sustainability reporting. She is a member of the EFRAG Academic Panel and served in EFRAG as a TEG member (2009-2015). She is an editorial board member of Accounting in Europe, European Accounting Review, Accounting and Business Research and Spanish Journal of Finance and Accounting (past editor), among others. In Spain, she participated in the elaboration of the Spanish GAAP (PGC 2007) and has been a member of the advisory committee for the elaboration of the current Spanish GAAP (PGC 2021).

Araceli is a Member of the Accounting Principles Commission of the Spanish Association of Accounting and Business Administration (AECA) and director of the network “Financial Reporting and Analysis” of the Spanish Association of Accounting Academics (ASEPUC). She has been a member of the Commission for the evaluation of research in the Economics and Business and field (CNEAI), past president in 2011, the assessment of transfer of knowledge (2018) and the technical advisory committee of the ANECA Director (2013-2015). At the University of Valencia, she teaches at the Degree of International Business and Degree in Business, and PhD program on “Accounting and Corporate Finance. She was the vice dean of international relations.