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EAA European Accounting Review

Why not use a funny game to start your next class?

It was great to see Patricia Everaert holding a fantastic hands-on Classroom session during the EAA Annual Congress at Espoo, Helsinki. We left the room with several ideas and readily-available tools to use in our accounting courses, that will certainly make learning more engaging, novel, surprising and exciting! More specifically, to have a look at the DUGA tool, you can go to www.duga.castars.net and register.  Add the code 590de1 and you can start playing some…
Anastasia Kopita
Anastasia Kopita
< 1 min read
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300

EAA 2024 Classroom Session – Using Active Feedback to Develop Students’ Critical Thinking Skills

Dear EAA members, It was a great pleasure to see Suzanne McCallum from University of Glasgow offering the EAA 2024 Classroom session. Some information on the event are below. Anastasia EAA Classroom Session – Using Active Feedback to Develop Students’ Critical Thinking Skills It was an honour to present the classroom session at the EAA’s 46th Annual Congress in Bucharest. I really enjoyed the engagement and interaction with fellow educators, and it’s been great to…
Anastasia Kopita
Anastasia Kopita
5 min read
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491

Diversity in Accounting: Trends, Gaps, and Future Directions

Introduction In accounting, diversity has emerged as a key area of study, reflecting broader societal shifts towards inclusivity and equity. Our recent systematic literature review sheds light on the evolving landscape of diversity within the accounting literature, offering insights into prevailing trends, research gaps, and potential future directions. Trends in Diversity Research The review, spanning publications from 1979 to 2021, analyzed 428 studies, revealing a notable surge in diversity-focused research, particularly from 2017 to 2021,…
Alessandro Ghio
Alessandro Ghio
3 min read
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1008

Leveraging Digital Expertise: A New Frontier in Auditor Value Creation

In an era where digital transformation is remaking industries, auditors find themselves swept up in the winds of change. Our recent study published in the European Accounting Review, titled “The Effect of Audit Partner Digitalization Expertise on Audit Fees” (Maghakyan, Jarva, Niemi, &amp; Sihvonen), offers insights into the impact of digital expertise on the evolving audit landscape. It highlights a pivotal shift: audit partners with robust digital skills command a premium of up to eight…
ARC Commitee
ARC Commitee
2 min read
0
599

Spillover Effect of Climate Disaster for Management Forecast

Climate disasters not only impose substantial economic costs on firms that are directly exposed, but they also generate significant externalities. A comprehensive evaluation of climate disasters requires understanding its consequences, not only for exposed firms, but for other firms as well. In my study “Spillover Effect of Climate Disaster for Management Forecast” (forthcoming at European Accounting Review), I examine whether and how climate disasters hitting product market peers influence management forecasting and strategic planning by…
ARC Commitee
ARC Commitee
2 min read
0
591

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 &amp; Katharina Weiß) shows how ACCs’ personal objectives and…
Thorsten Sellhorn
Thorsten Sellhorn
3 min read
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973

Earnings Management and the Role of Moral Values in Investing

In a world where financial returns often take center stage, this study sheds light on the powerful role of moral values in investment decisions. This research delves into how investors perceive CEOs based on their engagement in earnings management and how these perceptions, coupled with the investors&#8217; own moral values, influence their investment choices. The study primarily revolves around the concept of earnings management – the practice where CEOs can legally influence reported earnings. In…
ARC Commitee
ARC Commitee
2 min read
0
940

Enhancing the Social Relevance of Accounting Research

What is the value of accounting research for diverse stakeholders? While this question is certainly very difficult to answer, let alone quantify, we often hear concerns regarding the lack of relevance beyond academia. Publishing high-quality research that addresses relevant research questions, however, is only the first step toward social impact beyond academia. Other criteria for accounting research to extend its social impact include translating it into accessible language for non-academics and effective dissemination. In other…
JOCHEN PIERK
JOCHEN PIERK
4 min read
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943

The Impact of Transparency on Banks’ Loan Loss Provisioning: A Closer Look at Privately Held Banks

Transparency plays a pivotal role in maintaining stability and trust in the banking sector. However, in many countries, a significant fraction of banks is privately held, with few incentives for transparent disclosures and notoriously low pressure from stakeholders absent any capital market. In fact, the traditional business model of these banks relies on a certain level of proprietary knowledge and confidentiality. Privately held banks are thus worth a closer look when it comes to transparency…
ARC Commitee
ARC Commitee
3 min read
0
717

The lease standard has changed, and firms’ transition disclosures confuse more than they clarify

In a paper recently published in the European Accounting Review, we study the text of the transition disclosures in firms’ financial statements explaining the likely effects of a new standard. For a sample of almost all affected firms, we extract the text that refers to how firms plan to transition to the new lease standard. The text runs from a couple of dozen to sometimes over 500 words per disclosure. We then quantify this text…
ARC Commitee
ARC Commitee
3 min read
0
1357