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EAA European Accounting Review

Academic Empathy Dialogue: “Theory and theorizing in accounting”

The EAA Virtual Activities Committee is pleased to announce a new Academic Empathy Dialogue on the topic of “theory and theorizing in accounting” hosting Alfred Wagenhofer (University of Graz) and David Cooper (University of Alberta), mediated by Eija Vinnari (Tampere University). The event will take place on Zoom on March 14th at 5:00pm Brussels time. The recording is available here. The notions of theory and theorizing continue to spark debate among accounting scholars. One persistent…
GIOVANNA MICHELON
GIOVANNA MICHELON
2 min read
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709

Publication outcomes after presenting at the EAA Annual Congress

by Edith Leung and Jochen Pierk December 2022 One of the most visible activities of the EAA is the Annual Congress, which provides a forum for academics to meet and discuss research. Although the Congress serves many important purposes, such as symposia and networking, a key reason for many academics to attend is to present and receive feedback on ongoing research in one of the scientific sessions. The aim of these sessions is to help…
JOCHEN PIERK
JOCHEN PIERK
11 min read
1
1247

When investors can talk to firms, is it a meaningful conversation? Evidence from investor postings on interactive platforms

Understanding information dissemination and acquisition in capital markets has been a primary objective in accounting and finance research for decades. Given that obtaining publicly available information in capital markets is not an effortless exercise, a body of studies examine how market participants collect information through various channels. The internet is now the most important platform for market participants to collect information. However, information from the internet may be uninformative or even misleading because the internet…
ARC Commitee
ARC Commitee
4 min read
0
399

Do women mind the non-GAAP? Board gender diversity and non-GAAP disclosure quality

Managers often supplement their GAAP financial reporting with additional voluntary disclosures to provide investors with more tailored and sometimes nuanced insights into their firm’s performance. These disclosures of alternative earnings figures are commonly known as ‘non-GAAP’ earnings. Given that the quality of these disclosures varies, we ask what company governance characteristic(s) might guide an investor whether to trust non-GAAP earnings or not? We focus on board gender diversity. We draw insights from prior research to…
ARC Commitee
ARC Commitee
2 min read
0
517

Call for Nominations – Editor of European Accounting Review

The term of the Editor of European Accounting Review, Beatriz Garcia Osma, runs through December 2023. It is the intent of the EAA Publications Committee to have the next Editor appointed by the end of 2022 to allow sufficient time for the transition. The new Editor will start accepting submissions to European Accounting Review as of 1 January 2024. The term of office as editor is four years. The new Editor is expected to guarantee the top quality…
BAHA DIYAROV
BAHA DIYAROV
3 min read
0
531

Management controls as creative resources in the co-creation of new products

How do Management Controls (MCs) mediate and stimulate creative co-creation processes like new product development (NPD)?   We address this question in our paper entitled “The Role of Management Controls in New Product Development: Codifying a Collective Source of Creativity” which has recently been published in European Accounting Review.   Drawing on a field study of a German manufacturer undergoing a tremendous restructuring of its NPD process and adopting a knowledge codification perspective, we demonstrate…
ARC Commitee
ARC Commitee
2 min read
0
386

How Do Non-Performing Loans Evolve along the Economic Cycle? The Role of Macroeconomic Conditions and Legal Efficiency

  In many countries, the recent crises like the COVID-19 pandemic or the war in the Ukraine also led to an increase in the level of insolvency risk. In such a situation, regulators and policymakers are most concerned about the build-up of non-performing loans (NPLs) and the resilience of bank balance sheets – many historical examples show that excessive levels of NPLs can seriously endanger financial stability (e.g., in Japan, Italy, Mexico, or Asia). Our…
ARC Commitee
ARC Commitee
4 min read
0
308

Auditors’ Incentives and Audit Quality: Non-audit Services versus Contingent Audit Fees

This blog has been written by Lucas Mahieux about his recently accepted paper “Auditors’ Incentives and Audit Quality: Non-audit Services versus Contingent Audit Fees”.   What are the incentive effects of the provision of non-audit services (NAS) on auditors? This important policy question is of concern to regulators given the debate that has been raging for years on whether audit firms should provide NAS to audit clients. This debate is often reduced to a simple…
ARC Commitee
ARC Commitee
5 min read
0
215

Assembling Homo Qualitus: Accounting for Quality in the UK National Health Service

Healthcare quality and managerial accounting are typically understood to be separate and competing tasks, logics, and/or areas of expertise. In this paper, however, we describe the emergence of what we call an accountable quality: a view of healthcare quality as something that must be expressed through management accounting itself. We show further how this blending of accounting and quality challenges traditional distinctions of healthcare workers in terms of professional jurisdiction, task and office. By outlining the…
ARC Commitee
ARC Commitee
2 min read
0
180

EAR Conference – Announcement of Best Paper and Best Discussant Awards

European Accounting Review 2021 Annual Conference 18-19 November, 2021 Announcement of Best Paper and Best Discussant Awards The scientific committee of the 2021 European Accounting Review Annual Conference is happy to announce the awards for Best Paper and Best Discussant at the 2021 EAR Conference. Best Paper Award “Mandatory Adoption of IFRS-for-SMEs-based Reporting Standards in Private Firms: A Swedish Regulatory Experiment,” by Niclas Hellman, Henrik Nilsson, Milda Tylaite (Presenter) – Stockholm School of Economics, and…
CLAUDIA IMPERATORE
CLAUDIA IMPERATORE
2 min read
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286
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