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Corporate Capers, Group Accounting Reforms

Graeme Dean, Professor Emeritus, University of Sydney Business School This is the third blog entry discussing the ideas of Professor Ray Chambers and other members of the University of Sydney’s School of Accounting (see earlier blogs by Graeme Dean: 28 January 2019, Accounting Thought and Practice Reforms: Ray Chambers’ Odyssey – with over 36,600 downloads and 29 March 2021, ‘Accounting Theory and Standard-Setting – Antecedents of Fair Value Accounting?’ – with over 5,500 downloads). “Corporate…
Graeme Dean
Graeme Dean
9 min read
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EAA VARS – March

Dear EAA members We are sorry to announce that the VARS seminar scheduled for March 4th with Yves Gendron had to be cancelled due to unforeseen personal circumstances. However, we have been able to organize a new event within the VARS seminar series. Professor Garry Carnegie will present his work on “Redefining Accounting for Tomorrow: Accounting for Shaping a Better World”. To accommodate the time zone of the speaker, this event will still place on…
ARC Commitee
ARC Commitee
< 1 min read
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96

Going concern statements and the long-term survival of the firm

Jan Bouwens (Professor of Accounting University of Amsterdam & Research fellow University of Cambridge) Auditors issue a going concern opinion that typically does not extend beyond one year in advance. The idea of that opinion is to draw attention to pressing issues the management of the firm has to deal with and stakeholders have to bear in mind when dealing with the firm. An important question is whether the existing going concern statement is sufficient…
Jan Bouwens
Jan Bouwens
7 min read
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139

Diversity and Equity virtual event

The EAA Virtual Activities Committee is glad to announce a new Diversity and Equity event on “Decolonizing the accounting curriculum”, in collaboration with the EAA Education Committee. Over the past years, “decolonization” has entered the language of universities (Sian, 2019; Subedi, 2013) and calls to decolonize research and teaching have gained traction across the accounting academe. There is also an increasing number of calls to specifically decolonize the accounting curriculum and pedagogy (e.g., Alawattage et…
ARC Commitee
ARC Commitee
5 min read
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272

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
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238

EAA junior network – “Meet the Editors”: Beatriz Garcia Osma, European Accounting Review

Dear EAA members, EAA is pleased to continue the new 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 second…
GIOVANNA MICHELON
GIOVANNA MICHELON
< 1 min read
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77

Integrating climate change into accounting education

Do you teach about climate change in your accounting and finance programmes? Are you interested in further integrating climate change in your accounting teaching? This talk, cohosted by the Universities of Birmingham and St Andrews, is for anyone interested in ways to integrate climate change into accounting education. Participation is free and open to all. Register here. Background Climate change threatens life on Planet Earth. Dominant ways of thinking, valuing consequences and making decisions appear…
ARC Commitee
ARC Commitee
2 min read
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Deadline approaching-Special issue in Sustainability Accounting Management and Policy Journal on The Future of the Global Reporting Initiative

Deadline approaching!!!! 31 January 2022 Don’t miss the chance to submit your contributions for the special issue in Sustainability Accounting Management and Policy Journal on The Future of the Global Reporting Initiative. This special issue aims to contribute to the literature on the historic and future role of #GRI in responding to stakeholder demand for enhanced #ESG information, the contributions GRI has made to the #sustainability reporting space and the practice of sustainability reporting. In…
MERCEDES LUQUE VÍLCHEZ
MERCEDES LUQUE VÍLCHEZ
< 1 min read
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105

Call for papers – Conference

Call for papers – Conference Fordism, Financialization, Neoliberalism: mutations, transitions, shifts and continuities within organizations. A cross-disciplinary approach Keynote Speaker : Neil Fligstein Lille, 6-7 October 2022 The aim of this conference is to challenge the classic narrative concerning the major economic changes that occurred during the last third of the 20th century by bringing together several disciplinary traditions. Its starting point will be France, which boasts a large body of literature, and the subsequent…
BAHA DIYAROV
BAHA DIYAROV
4 min read
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148

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
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