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…

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…

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…

Joint Call for Papers: Special Issues on Corporate Disclosures   Accounting in Europe and The British Accounting Review   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…

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…