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Who Audits Public Companies – Spain 2020

This analysis was originally posted by Audit Analytics. The audit market for companies listed on the Bolsas y Mercados Españoles (BME) in Spain is highly concentrated; 21 accounting firms were engaged by 164 companies headquartered in Spain and listed on the Continuous Market at the end of 2020. This reflects an increase of five accounting firms and over 30 companies from 2019. The Big Four account for 77% of engagements, which is an 8% decrease from 2019.…
Audit Analytics
Audit Analytics
3 min read
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Who Audits Public Companies – Italy 2020

This analysis was originally posted by Audit Analytics. For fiscal year 2020, the Big Four firms account for a staggering 98% of the market share across Italy’s top 100 companies on the FTSE MIB and FTSE Italia Mid Cap indexes. Capturing the other 2% of the market is BDO, with just two companies. Italy’s auditor market share for the top companies trading on the Borsa Italiana in 2020 looks similar to 2019, with five firms auditing the…
Audit Analytics
Audit Analytics
2 min read
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789

Who Audits Public Companies – Germany 2020

This analysis was originally posted by Audit Analytics.   This post is a part of Audit Analytics’ series on audit market concentration across select countries in Europe. For fiscal year 2020, 10 accounting firms shared Germany’s audit market of the top companies comprising the DAX 40, MDAX 50, and SDAX 70 indexes trading on XETRA. Unsurprisingly, the Big Four accounted for 91.1% of the market share for these top companies, with KPMG leading as the auditor of…
Audit Analytics
Audit Analytics
3 min read
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1086

Who Audits Public Companies – France

This analysis was originally posted by Audit Analytics. This post is a part of Audit Analytics’ series on audit market concentration across select countries in Europe. The Big Four accounting firms are collectively engaged in 57% of all French engagements, unchanged from the previous year. Deloitte led the way with 16% of all engagements, followed by EY with 15%. Mid-tier firm Mazars was third with 14% of all engagements, while PwC and KPMG round out the top five…
Audit Analytics
Audit Analytics
4 min read
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668

Financial Restatements in the UK

This analysis was originally posted by Audit Analytics. We will finish our review of accounting quality by looking at financial restatements in the UK. Over the past few years, the number of companies listed on the London Stock Exchange that have restated their financials has grown. This analysis includes companies listed on both the Main Market and the AIM Market. Trends in UK Financial Restatements: 2018 – 2020 In 2018, there were 73 restatements disclosed. Then, by…
Audit Analytics
Audit Analytics
3 min read
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701

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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747

Call for papers – Conference

Call for papers &#8211; 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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895

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 financial…
GIOVANNA MICHELON
GIOVANNA MICHELON
3 min read
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1090

Goodwill accounting – A never-ending story

A reform of goodwill accounting should make the prospects and performance of M&amp;A deals transparent – good governance and strict enforcement are essential for this. People have always been skeptical about the asset nature of goodwill. Yet this &#8220;asset of a special kind&#8221; (Eugen Schmalenbach) is economically significant. The goodwill of E.ON, the German energy giant, for example, at €17.8 billion, exceeded equity by almost double in 2020. Since the impairment-only approach replaced amortization in…
Thorsten Sellhorn
Thorsten Sellhorn
6 min read
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1067

2022 EAA Anthony G. Hopwood Award for Academic Leadership

The Award was established in 2005 and renamed to honour Professor Anthony G. Hopwood, who played a prominent role in the creation and development of the EAA. The previous recipients of the award are Stephen Zeff, Sten Jönsson, Michael Shields, Willem Buijink, John Christensen and Peter Walton. The award is made each year at the EAA Annual Congress, subject to there being a worthy recipient. The Anthony G. Hopwood Award is intended to recognise academic excellence, combined…
BAHA DIYAROV
BAHA DIYAROV
2 min read
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857
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