logo
logo

Latest Blogs

Better TLCF data: more accurate research results

The possibility to compensate taxable profits with taxable losses from prior years is important in explaining firms’ tax incentives, tax planning, and tax aggressiveness. The tax loss carryforward (TLCF) is the total amount of taxable losses from the past that can be used to offset future taxable income. Data on this TLCF are, however, often missing in Compustat or not available at all for several countries. In our article “Estimating and imputing missing tax loss…
Jacco Wielhouwer
Jacco Wielhouwer
3 min read
0
1243

Do More with Audit Analytics

Audit Analytics is used by more than 300 universities and colleges around the world for cutting edge research and classroom applications. For two decades, our unique and innovative databases have propelled archival research, expanding the body of knowledge and contributing immeasurably to academic literature. Founded in 2003, Audit Analytics is the go-to source for independent research and data of audit, regulatory, and disclosure intelligence. As a trusted source for research, our data is collected, organized,…
Audit Analytics
Audit Analytics
3 min read
0
1079

Remote working and management control: A field study

How did remote working impact management control practices during the COVID crisis, and how did employees respond to these changes? We address these questions in a recently published paper in Accounting, Auditing and Accountability Journal, drawing on a field study of Italian professional service firms (PSFs). Below, we introduce the context of our study and highlight some key findings. Context Italy was the first country in Europe to be severely hit by the COVID-19 crisis,…
Berend van der Kolk
Berend van der Kolk
4 min read
0
943

New EAA Virtual Conversations: Academic empathy dialogues

“You do not have to understand a work of art or a style in order to criticize it, but you need to understand its attraction for someone who does… Criticism has no significance and no importance if it is not accompanied by understanding- and that implies the comprehension of at least the possibility of love” (Charles Rosen,  “Critical Entertainments: Music Old and New”) The EAA Virtual Activities Committee is pleased to announce the launch of…
GIOVANNA MICHELON
GIOVANNA MICHELON
2 min read
0
1406

BAFA – SOUTH-EAST AREA GROUP – 2021 CONFERENCE

BAFA – SOUTH-EAST AREA GROUP – 2021 CONFERENCE FRIDAY 4 June 2021 Online Conference   The organising committee of the BAFA –SEAG is pleased to announce its annual conference to be held online on Friday, June 4th, 2021. The conference’s theme is on ‘Current Topics in Accounting and Finance Research’. The programme includes the following invited speakers:   Sudipta Basu, Temple University   Associate Dean for Research and Doctoral Programs, Professor of Accounting and Robert Livingston Johnson…
ARC Commitee
ARC Commitee
3 min read
0
779

On the EAA Doctoral Colloquium

Message from the EAA President, President-Elect, and the Co-chairs of the EAA Doctoral Colloquium 8 May 2021 In mid-April, the EAA announced here the faculty composition for the 2021 EAA Doctoral Colloquium (DC). Subsequently, several respected colleagues (including former editors of EAR, EAA Management Committee members as well as DC co-chairs and faculty) voiced concerns. Their tenor: The current DC faculty composition looks deeply unbalanced and signals a lack of openness for qualitative, organizational and…
Thorsten Sellhorn
Thorsten Sellhorn
7 min read
0
866

EAA SRC “In Conversation with the European Commission, and with Judge Prof. Mervyn King (Chairman Emeritus, Value Reporting Foundation and IIRC Council) and Mrs Leigh Roberts (CEO, IRC South Africa)

The EAA Stakeholder Reporting Committee (SRC) is pleased to continue the “In Conversation with…” Webinar Series by hosting two new events. The series is organised and chaired by Dr Laura Girella (University of Modena and Reggio Emilia, Italy) and Prof. Elizabeth Demers (University of Waterloo, Canada). *************************************************************************************** In the next Webinar, two representatives of DG FISMA (Directorate General “Financial Stability, Financial Services and Capital Markets Union”) of the European Commission will join us to introduce…
EAA Stakeholder Reporting Committee
EAA Stakeholder Reporting Committee
2 min read
0
724

Who Audits Public Companies – Italy

    This analysis was originally published by Audit Analytics.  Note: This analysis will be updated to reflect 2020’s market share once all annual reports have been filed. The Big Four firms account for a staggering 98% of the market share across Italy’s top 100 companies. Capturing the other 2% of the market is BDO, with just 2 companies; both of which are listed on the FTSE Italia Mid Cap. Interestingly, PwC has the largest number of…
Jessica McKeon
Jessica McKeon
3 min read
0
854

EAA Junior Network Lounge

The pandemic has considerably limited our ability to meet with peers and discuss our research interests and projects. We all miss the opportunity to meet new colleagues during breaks at conferences, discuss our papers and build a network of reference that helps the development of our research. The lack of network building is problematic especially for early career scholars, including PhD students and junior faculty with untenured positions, who are in the process of creating…
GIOVANNA MICHELON
GIOVANNA MICHELON
2 min read
0
1072

Accounting Theory and Standard-Setting – Antecedents of Fair Value Accounting?

This blog entry arose because, coincidentally, in mid-February and March 2021  two articles appeared in Accounting History and Accounting Horizons respectively, discussing contributions to the literature of two members of the “Sydney School of Accounting”. One relates to the founder, Ray Chambers, the other to one its members, Frank Clarke. Both provide an understanding of the School’s focus, especially what is needed to reform accounting thought and practice. Reference to the Sydney School is attributed first to Murray Well’s…
Graeme Dean
Graeme Dean
5 min read
0
358
WordPress Cookie Plugin by Real Cookie Banner