In the first episode of ‘Accounting Stories’, Bart Dierynck and Philip Joos talk with Mary Barth. Mary is Professor of Accounting at Stanford University and has extensive experience as a researcher, educator, and in several standard setting bodies. She shares her view on sustainability and digital assets and the role financial reporting can and should play. Should financial reporting be tailored towards single materiality or double materiality? And what about financial reporting for cryptocurrencies? Mary also shares some personal stories and we get to know her favorite song and the story behind it.