logo
logo

Latest Blogs

The Blog section facilitates scholarly reflections on timely topics. It also welcomes informed opinions and actively encourages practitioner and policy perspectives, including those with strong viewpoints. You can find three types of blogs:

  • “Research”: blogs based on recently published papers as well as working papers addressing timely topics.
  • “Education”: blogs related to teaching ideas, tips or issues.
  • “Impact and Engagement”: blogs through which members can share their perspectives on academic topics.

At the moment of preparing the blog, you may want to use one of the three categories to increase the visibility and access,

Moreover, an informal style is welcome and you may want to keep it within approximately 400 words.

Submissions to the Blog section are welcome at all times from EAA members. For further inquiry, you can contact Evisa Mitrou (e.mitrou@qmul.ac.uk).

Who Audits Public Companies – The Netherlands 2020

This analysis was originally posted by Audit Analytics. In 2020, the Big Four continued their oligopoly across the top three indexes on the Euronext Amsterdam. However, unlike our previous analysis of 2019’s market share, EY no longer holds the highest market share alone. In addition to EY, Deloitte shares most of the Euronext Amsterdam, with both firms having 21 audits or 27.3% of the market share. In this post, we examine the auditor market share of the Euronext…
Audit Analytics
Audit Analytics
2 min read
0
1268

Who Audits Public Companies – United Kingdom 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. Overall, the Big Four firms retained 84.3% of the market share for the major UK indices in 2020, a slight decline from the 88% market concentration seen in 2019.1 While PwC signed opinions for 27.5% of major LSE index-listed firms, the rest of the Big Four dropped to 56.8% of the market. Relative…
Audit Analytics
Audit Analytics
5 min read
0
1490

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
0
945

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
0
1557

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
0
2156

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
0
1777

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
0
1240

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
0
1092

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
0
1309

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
0
1457