Numbers Talk

This episode of Numbers Talk is with Milda Tylaite, Associate Professor in Accounting and Program Director of the MSc in Accounting, Valuation and Financial Management at the Stockholm School of Economics.The conversation begins with her research on financial reporting regulation in private firms. These companies make up most of the economy but get far less attention than listed companies. Milda studies how private firms respond when the rules change, how they make reporting choices when different interests pull in different directions, and how regulation, auditing and governance shape the quality of the numbers they report. We explore why firms have more discretion over their financial statements than many people expect, and why some firms choose to report more than the rules require. We also discuss her current work on risk management: how firms manage and report the risks they face, and what is at stake for society when companies are not prepared and end up relying on taxpayers’ money in times of crisis.As Program Director for the Master program in Accounting, Valuation and Financial Management at SSE, Milda also shares how the program prepares students for a world where finance professionals face increasingly global and complex questions, from sustainability to AI to shifting regulations. She explains why she believes critical thinking is the most important skill students can develop. Understanding financial reporting regulation matters, but students also need to look beyond the rules: interpret them, question them, and see the choices behind the numbers.This episode is for prospective students curious about what you can learn at the Stockholm School of Economics, and for anyone interested in financial reporting regulation and the role it plays in business and society at large.———The Accounting and Financial Management Center of Excellence (ACE) in the Department of Accounting at the Stockholm School of Economics also hosts Breakfast Seminars and, annually, the ACE CFO Forum.The ACE Breakfast Seminar is an event based on a research topic or concrete study led by one or more researchers from the Department of Accounting aimed at addressing current discipline developments and challenges through a moderated, interactive discussion with an audience from ACE partners, industry leaders and students.The Department of Accounting annually hosts the ACE CFO Forum, a conference for finance and accounting professionals. Presentations are given by researchers and practitioners (senior business controllers or CFOs) on a current topic of relevance to practitioners and academics.More information can be found here:https://www.hhs.se/en/research/departments/da/

The fourth episode of Numbers Talk is with Gianluca Delfino, Assistant Professor at the Stockholm School of Economics, and his research on management accounting, artificial intelligence, and accountability.The conversation explores how AI is reshaping the production, communication, and use of accounting information within organizations. Drawing on research in management accounting, forecasting, and organizational control, the discussion examines how managers use information not only to make decisions, but also to understand their environment, coordinate activities, and make sense of uncertain futures.As organizations increasingly rely on AI-driven forecasts and automated analyses, new questions emerge about credibility, responsibility, and control. What happens when machines participate in forecasting processes? Can algorithmic outputs replace human judgment? And when automated systems make mistakes, who remains accountable for the consequences?The discussion highlights how AI is transforming management accounting practices, from forecasting and planning to performance evaluation and organizational decision-making, while raising broader questions about the future role of managers and accounting professionals in an increasingly automated world.–––The Accounting and Financial Management Center of Excellence (ACE) in the Department of Accounting at the Stockholm School of Economics also hosts Breakfast Seminars and, annually, the ACE CFO Forum.The ACE Breakfast Seminar is an event based on a research topic or concrete study led by one or more researchers from the Department of Accounting aimed at addressing current discipline developments and challenges through a moderated, interactive discussion with an audience from ACE partners, industry leaders and students.The Department of Accounting annually hosts the ACE CFO Forum, a conference for finance and accounting professionals. Presentations are given by researchers and practitioners (senior business controllers or CFOs) on a current topic of relevance to practitioners and academics.More information can be found here:https://www.hhs.se/en/research/departments/da/

The third episode of Numbers Talk is with Professor Daniel Aobdia at Penn State University, and his research on audit quality in relation to capital market consequences. The conversation examines whether investors value good audit quality when making debt and equity investment decisions. While regulators and practitioners often emphasize the importance of audit quality for informed decision-making, academic studies on its capital market consequences remain limited.Drawing on recent research, the discussion highlights the links between audit quality and broader market outcomes, including cost of equity, cost of debt, and equity market reactions.–––The Accounting and Financial Management Center of Excellence (ACE) in the Department of Accounting at the Stockholm School of Economics also hosts Breakfast Seminars and, annually, the ACE CFO Forum.The ACE Breakfast Seminar is an event based on a research topic or concrete study led by one or more researchers from the Department of Accounting aimed at addressing current discipline developments and challenges through a moderated, interactive discussion with an audience from ACE partners, industry leaders and students.The Department of Accounting annually hosts the ACE CFO Forum, a conference for finance and accounting professionals. Presentations are given by researchers and practitioners (senior business controllers or CFOs) on a current topic of relevance to practitioners and academics.More information can be found here:https://www.hhs.se/en/research/departments/da/

The second episode of Numbers Talk is with Professor Eldar Maksymov at Arizona State University, and his research on the human side of data analytics. Despite years of investment in data analytics, many companies still struggle to turn data into truly useful insights, especially in financial reporting where stakes are high and expectations are rising. Drawing on interviews with 23 senior finance leaders across industries, the conversation explores how the success of data analytics depends not only on technology, but also on human dynamics: the narratives leaders craft, the resistance they face, and the way analytics becomes embedded in everyday decisions.–––The Accounting and Financial Management Center of Excellence (ACE) in the Department of Accounting at the Stockholm School of Economics also hosts Breakfast Seminars and, annually, the ACE CFO Forum.The ACE Breakfast Seminar is an event based on a research topic or concrete study led by one or more researchers from the Department of Accounting aimed at addressing current discipline developments and challenges through a moderated, interactive discussion with an audience from ACE partners, industry leaders and students.The Department of Accounting annually hosts the ACE CFO Forum, a conference for finance and accounting professionals. Presentations are given by researchers and practitioners (senior business controllers or CFOs) on a current topic of relevance to practitioners and academics.More information can be found here:https://www.hhs.se/en/research/departments/da/

The first episode of Numbers Talk is with Johan Graaf, Associate Professor in Accounting at the Stockholm School of Economics, and his ongoing research project on Investor Relations. The conversation explores the emergence of the profession in a Swedish historical context, what Investor Relations is, why it exists, and why it is such a demanding role requiring a diverse set of skills. It also examines the changing landscape that today’s IR officers must adapt to and respond to.–––The Accounting and Financial Management Center of Excellence (ACE) in the Department of Accounting at the Stockholm School of Economics also hosts Breakfast Seminars and, annually, the ACE CFO Forum.The ACE Breakfast Seminar is an event based on a research topic or concrete study led by one or more researchers from the Department of Accounting aimed at addressing current discipline developments and challenges through a moderated, interactive discussion with an audience from ACE partners, industry leaders and students.The Department of Accounting annually hosts the ACE CFO Forum, a conference for finance and accounting professionals. Presentations are given by researchers and practitioners (senior business controllers or CFOs) on a current topic of relevance to practitioners and academics.More information can be found here: https://www.hhs.se/en/research/departments/da/