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Literature

Mind the Gap: Do country-level characteristics really matter to segmental reporting?

A blog by Dr. Akrum Helfaya, Keele University Business School, and Dr. Ahmed Aboud, University of Portsmouth Business School The principal objective of a country’s economy is to maximize the economic and social welfare of its people through an efficient allocation of limited resources (Baldini et al., 2016). In emerging economies, for instance, chartered by insufficient resources, capital is the scarcest and most important productive source. Meanwhile, shareholders and investors aim to maximize their own…
Akrum Helfaya
Akrum Helfaya
7 min read
0
237

Accountability, Sustainability and Governance Academic Roundtable: “The ISSB and the Materiality Debate”

Just yesterday the Trustees of the IFRS Foundation announced the appointment of Emmanuel Faber to serve as Chair of the International Sustainability Standards Board (ISSB). The formation of the ISSB is a significant moment in the corporate reporting landscape. The ISSB aims to bring together the extensive body of works of existing voluntary sustainability disclosure standards and frameworks to create a set of globally accepted sustainability disclosure standards that will offer relevant and reliable sustainability-related…
GIOVANNA MICHELON
GIOVANNA MICHELON
3 min read
0
201

Do accounting firms make promises to potential clients that are inconsistent with public interest concerns about audit firm independence?

EAR paper blog / abstract Do accounting firms make promises to potential clients that are inconsistent with public interest concerns about audit firm independence? Do audit firms “sell” audits to clients primarily based on public interest concerns (e.g., independence), or, on promises to serve the clients’ business need promises? Is the audit firms’ pitch, i.e., selling points to the client, related to the fees proposed for the audit? In our recently published EAR paper, “Impression…
Dan_Stone
Dan_Stone
3 min read
0
238

Non-Financial Disclosure and Corporate Financial Performance Under Directive 2014/95/EU: Evidence from Italian Listed Companies

In the European Union countries, the non-financial disclosure (NFD) of large entities is mandated by law. Specifically, the Directive 2014/95/EU (known as the NFRD) requires large firms to report information covering aspects such as environmental, social, and employee-related matters, respect for human rights, and anti-corruption and bribery concerns. In addition to requiring companies to report information on certain aspects, the NFRD aimed at enhancing disclosure quality. Did this regulation serve its purpose? Mandatory disclosure is…
Blerita Korca
Blerita Korca
2 min read
0
272

Qualitative research interviews using online video technology – challenges and opportunities

Qualitative researchers may struggle to organise face-to-face interviews, because of Covid19-related travel restrictions and budget constraints. Online interviews are a viable alternative. Read all about the opportunities and how to deal with the challenges in the following paper, which is available at https://doi.org/10.1108/MEDAR-03-2021-1252
Matteo Molinari
Matteo Molinari
< 1 min read
0
220

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
0
25

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
0
248

Qualitative accounting research in the time of COVID-19 – changes, challenges and opportunities

Covid-19 restrictions have severely impacted access to the traditional data and data sources used by qualitative researchers. Charl de Villiers and I discuss the changes brought on by the COVID-19 pandemic, and the corresponding challenges and opportunities of conducting qualitative research in accounting. We show how COVID-19 pandemic is reshaping some of the traditional research methods, practices and techniques in qualitative accounting research. Particularly, academic researchers who are reluctant to use the new technologies need…
Matteo Molinari
Matteo Molinari
< 1 min read
0
5

The “accountant” stereotype in the Florentine medieval popular culture: “galantuomini” or usurers?

Happy to share an article developed with Jonida Carungu and published in Accounting, Auditing and Accountability Journal! Our paper explores the stereotype of the accountant in Florentine medieval popular culture based on literary works and from a historical perspective. We aim to highlight how stereotypes change with time and represent the cultural and historical evolution of a society. We show the change of the accountant stereotype from the medieval age to the Renaissance. The Divine…
Matteo Molinari
Matteo Molinari
2 min read
0
411

The Ethics of Auditors: A Survey Study

Do work experience and gender impact ethical decisions of auditors? In a recent publication in Managerial Auditing Journal, we study this question. In this blog, we present some of the paper's main ideas, findings and conclusions. Background Financial scandals such as the Wirecard fraud continue to put ethical decisions of auditors in the public spotlight, while organizations such as the International Federation of Accountants stress the importance of ethical conduct and integrity. In this research…
Berend van der Kolk
Berend van der Kolk
3 min read
0
533