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 to…

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 Comedy…

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 project, we are…

Non-financial disclosure (or sustainability disclosure) in the European Union (EU) has been mandatory for few years now. The Directive 2014/95/EU 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. Did this regulation improve the disclosure of non-financial information as aimed?  In our article "From voluntary to mandatory non-financial disclosure following Directive 2014/95/EU: an Italian case study" published in Accounting in Europe (https://doi.org/10.1080/17449480.2021.1933113), we…

In 2020, U.S. non-financial firms held $31.4 trillion (as measured by notional value) interest rate- and foreign exchange rate-related derivatives (Bank for International Settlements 2020). These observations contrast the hedging irrelevance argument in the frictionless regime of Modigliani and Miller (1958). No prior research has examined whether and, if so, how corporate derivatives usage affects the likelihood of a stock price crash. This is surprising because information opacity is a central issue underlying the debate…

Two weeks ago, Audit Analytics had the pleasure of attending the 2021 Annual Congress, hosted by the European Accounting Association (EAA). As defined by the EAA, “the Annual Congress of the European Accounting Association is a major event that takes place in a different country during springtime each year. The EAA Annual Congress offers a unique opportunity for presenting research and finding out what colleagues in the fields of management and accounting are doing. Every year between 1,200 and 1,500…

Nominations are now open for the 2022 EAA Accounting Education Excellence Award The award seeks to highlight excellent practice in Accounting Education which addresses thought leadership in the field, innovation and cutting-edge practices in pedagogy, technology and contents. The first award will be announced at the EAA Annual Congress in Bergen (2022), subject to there being a worthy recipient. Individuals will be able to nominate themselves along with two advocate letters of support. The award…

Italy is one of the precursor countries in the European Union that considered adoption of IFRS for the financial statements of non-listed companies. Whereas IFRS adoption favours shareholders, Italian firms adhering to the Civil Code prepare their financial statements with the protection of creditor interests in mind. This leads to the question: “Does the adoption of different accounting standards affect the quality of the going concern statement?” In our article “Exploring the Going Concern Statement,…

Happy to share a paper published in Accounting, Auditing and Accountability Journal, and developed with Charl de  Villiers during my visiting period at The University of Auckland, New Zealand.  Our paper aims at understanding how communication strategies and the use of numbers can ensure the buy-in and cooperation of stakeholders by drawing on legitimacy theory.  We find that clear, consistent and credible communications, backed up by open access to the numerical data that underlie the decisions,…

Glad to share a paper co-authored with Jonida Carungu and Roberto Di Pietra, and published in Accounting, Auditing and Accountability Journal! The purpose of our paper is to investigate how COVID-19 shapes the working approach of accountants by using an action research approach. This research is motivated by the call for more in-depth analyses of how COVID-19 affects the work, role and human condition of accountants. We find that the contingent shock embodies both a…