EAA Accounting in Europe

Understanding the Role of Audit Committee Chairs in Enhancing Audit Quality

In the complex world of financial reporting, Audit Committee Chairs (ACCs) play a pivotal role in ensuring the integrity of corporate governance. What are their personal objectives and incentives that guide them in their actions to maintain and improve audit quality? The recent European Accounting Review article “Audit Committee Chairs’ Objectives and Risk Perceptions: Implications for Audit Quality” (Jürgen Ernstberger, Bernhard Pellens, André Schmidt, Thorsten Sellhorn & Katharina Weiß) shows how ACCs’ personal objectives and…
Thorsten Sellhorn
Thorsten Sellhorn
3 min read
0
211

Who ‘owns’ the university accounting curriculum?

I have just published, in Accounting in Europe a Commentary on who owns the university accounting curriculum? I also reflect on why that ownership matters. This is the link (free access): https://www.tandfonline.com/doi/full/10.1080/17449480.2023.2206522 The questions raised in the commentary are: who determines, who owns, the accounting curriculum in universities and does it matter who does?  The first question has a clear answer. But the answer is not what you would expect it to be. It is…
WILLEM BUIJINK
WILLEM BUIJINK
2 min read
0
420

EAA Junior Network – Meet the Editors with Andrei Filip (Accounting in Europe)

The EAA is pleased to announce a new session in the series of “Meet the Editors” events. For the healthy future of our accounting academe, it is essential that PhD students and junior faculty learn how to navigate the increasingly high expectations set on the quality of research work. This series of events provides early career scholars with an opportunity to learn and discuss how to successfully manage the competitive process of paper publication.  The third EAA “Meet the…
GIOVANNA MICHELON
GIOVANNA MICHELON
< 1 min read
0
454

Special Issues on Corporate Disclosures – Accounting in Europe and The British Accounting Review

Joint Call for Papers: Special Issues on Corporate Disclosures &nbsp; Accounting in Europe and The British Accounting Review &nbsp; About the Special Issues In conjunction with the International Accounting Standards Board (IASB), we invite submissions of papers on diverse aspects of disclosure, and drawing on diverse research methods and approaches. Successful submissions will have potential to demonstrate research impact by contributing to public policy development and in particular the regulation of financial reporting. Submissions are…
ARC Commitee
ARC Commitee
7 min read
0
2002

Special Issue of ACCOUNTING IN EUROPE : “The Future of Corporate Reporting”

Guest Editors:  Prof. Charles H. Cho, Schulich School of Business, York University, Canada Prof. Peter Kajüter, University of Münster, Germany Prof. Riccardo Stacchezzini, University of Verona, Italy. Accounting in Europe aimed at stimulating the debate about the status quo and future directions of corporate reporting. We therefore invite papers dealing with the broad area of narrative reports, both financial and nonfinancial (e.g. IFRS management commentary, management reporting, nonfinancial reporting, reporting on climate change, integrated reporting).  Authors…
ARC Commitee
ARC Commitee
< 1 min read
0
2312
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