The sharing economy is a global socio-economic system based on the better redistribution and management of underused goods, services, and knowledge among peers normally arranged by means of decentralized online platforms. Related Concepts to the sharing economy include: the gift economy, the circular economy, the gig economy, and the platform economy. Peer-to-peer accommodation (e.g., Airbnb) is one of the most prominent forms of the sharing economy. First, this lecture will discuss the conceptualisation of the sharing economy. Later, it will introduce the notion of peer-to-peer accommodation, its typologies, challenges, and opportunities. Then, it will cover empirical studies on the peer-to-peer accommodation market sector conducted by Cristina Miguel during the COVID-19 pandemic. The studies range from crisis management strategies by different stakeholders (platforms, hosts, and policy makers) to changing users’ attitudes, where trust in the platform and the host became a significant determinant of repurchase intentions. Finally, the lecture will address Dr. Miguel’s forthcoming research on peer-to-peer accommodation / short-term rentals focused on the regulation of the activity, the effect of the professionalisation of hosting on service quality, and the perceived impacts of short-term rental platforms.