Doctorate

Deadline approaching-Special issue in Sustainability Accounting Management and Policy Journal on The Future of the Global Reporting Initiative

Deadline approaching!!!! 31 January 2022 Don’t miss the chance to submit your contributions for the special issue in Sustainability Accounting Management and Policy Journal on The Future of the Global Reporting Initiative. This special issue aims to contribute to the literature on the historic and future role of #GRI in responding to stakeholder demand for enhanced #ESG information, the contributions GRI has made to the #sustainability reporting space and the practice of sustainability reporting. In…
MERCEDES LUQUE VÍLCHEZ
MERCEDES LUQUE VÍLCHEZ
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105

A Problem in the Call for Applications of the 2022 Bergen EAA Doctoral Colloquium: and a solution

In April 2021 the composition of the Faculty for the 2021 EAA Virtual Doctoral Colloquium drew criticism, see the ARC Blog, May 8, 2021 and the EAA Newsletter, June 8, 2021, from parts of the EAA membership. The critics maintained that the composition of the 2021 DC Faculty members '[signalled] … a lack of openness for qualitative, organizational and sociological accounting research', compared to the composition of the DC Faculty in prior years. This critique…
WILLEM BUIJINK
WILLEM BUIJINK
4 min read
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The Tax Complexity Index: An innovative measure to analyze tax complexity across countries

Recently, the relevance of tax complexity has increased significantly. This is a potential threat for the economy and society since the negative consequences of complex tax systems can jeopardize economic prosperity and encourage undesired tax planning as well as tax avoidance. However, research on the impact of tax complexity on the economy and society is limited. It is unclear how to measure complexity: a comprehensive assessment of tax complexity across different countries is needed. Without…
CAREN SURETH-SLOANE
CAREN SURETH-SLOANE
4 min read
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Do Risk Disclosures Matter for Bank Performance? A Moderating Effect of Risk Committee

In the aftermath of the GFC, there have been increased efforts by policy makers and professional bodies to improve risk governance mechanism. There has been considerably much regulatory and academic speculation that excessive risk-taking in the financial sector played a critical role in the GFC. Consequently, recommendations have been made in several policy documents for an overarching risk management framework, highlighting the need for banks to implement a risk committee. However, the issue now, is…
Dan Godiac
Dan Godiac
2 min read
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249

Taking Outlier Treatment to the Next Level

By Joachim Gassen (Humboldt University Berlin, TRR 266 “Accounting for Transparency”) and David Veenman (University of Amsterdam) “To reduce the impact of outliers on our findings, we winsorize the dependent and independent variables at the top and bottom percentile.” If you do empirical archival research in accounting and/or corporate finance, we bet that you have read and written such a sentence many times throughout your career. We know that outliers exist and that we have…
Joachim Gassen
Joachim Gassen
18 min read
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321

On the EAA Doctoral Colloquium

Message from the EAA President, President-Elect, and the Co-chairs of the EAA Doctoral Colloquium 8 May 2021 In mid-April, the EAA announced here the faculty composition for the 2021 EAA Doctoral Colloquium (DC). Subsequently, several respected colleagues (including former editors of EAR, EAA Management Committee members as well as DC co-chairs and faculty) voiced concerns. Their tenor: The current DC faculty composition looks deeply unbalanced and signals a lack of openness for qualitative, organizational and…
Thorsten Sellhorn
Thorsten Sellhorn
7 min read
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269

Optimising the Ph D Experience

Optimising the Ph D Experience Embarking on a PhD is a major commitment that should only be entered upon after a great deal of thought and preparation. The purpose of this article is to help you think about how to optimise the process of studying for a PhD. The hope is that the guidance provided by this article will help you maximise the lifetime value of the time you spend studying for your degree. If…
MARTIN WALKER
MARTIN WALKER
12 min read
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513

Mobilizing accounting academia against the climate crisis

The following is an edited version of a (German-language) talk I gave at the annual meeting of the German Association of Business Professors' Accounting Section on 18 March 2021. Crises and disasters are massive and threatening dysfunctions in a system. In the case of a crisis, a turning point is reached; in the case of a disaster, on the other hand, there is a permanent decline of often dramatic proportions. Unfortunately, the two can only…
Thorsten Sellhorn
Thorsten Sellhorn
16 min read
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6th EAA Talent Workshop

6th EAA Talent Workshop JOB MARKET FOR ACCOUNTING ACADEMICS IE University hosted the 6th Edition of the EAA Talent Workshop in November 3-6, 2020. As consequence of the Covid-19 pandemic, we had to proceed with an online edition of the Workshop. On November 3, we held a Welcome Opening to participants. The meeting was chaired by the EAA President, Thorsten Sellhorn, who addressed participants on the ongoing EAA projects for this academic year such as…
ARC Commitee
ARC Commitee
4 min read
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676

Time estimation errors in costing systems

Sophie Maussen & Sophie Hoozée (Ghent University) In a recent article, published in the European Accounting Review, we experimentally studied the joint impact of task interruption and interactive time estimation on the accuracy of time estimates. Employee estimates of task duration constitute an important element of many organizations’ costing systems. As time estimates are subject to estimation error, they may be a source of measurement error, and, subsequently, result in distortions in product and service…
SOPHIE MAUSSEN
SOPHIE MAUSSEN
2 min read
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