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Exploring the going concern statement in private default firms by comparing IFRS and Italian GAAP

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,…
cristina.gianfelici
cristina.gianfelici
2 min read
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How to communicate and use accounting to ensure buy-in from stakeholders: lessons for organizations from governments’ COVID-19 strategies

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,…
Matteo Molinari
Matteo Molinari
< 1 min read
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480

The impact of a humanitarian disaster on the working approach of accountants: a study of contingent effects

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…
Matteo Molinari
Matteo Molinari
< 1 min read
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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
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1510

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
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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
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1095

New EAA Virtual Conversations: Academic empathy dialogues

&ldquo;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&hellip; 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&rdquo; (Charles Rosen,&nbsp; &ldquo;Critical Entertainments: Music Old and New&rdquo;) The EAA Virtual Activities Committee is pleased to announce the launch of…
GIOVANNA MICHELON
GIOVANNA MICHELON
2 min read
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BAFA – SOUTH-EAST AREA GROUP – 2021 CONFERENCE

BAFA &#8211; SOUTH-EAST AREA GROUP &#8211; 2021 CONFERENCE FRIDAY 4 June 2021 Online Conference &nbsp; The organising committee of the BAFA &ndash;SEAG is pleased to announce its annual conference to be held online on Friday, June 4th, 2021. The conference&rsquo;s theme is on &lsquo;Current Topics in Accounting and Finance Research&rsquo;. The programme includes the following invited speakers: &nbsp; Sudipta Basu,&nbsp;Temple University&nbsp;&nbsp; Associate Dean for Research and Doctoral Programs, Professor of Accounting and Robert Livingston Johnson…
ARC Commitee
ARC Commitee
3 min read
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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
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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 &ldquo;In Conversation with&hellip;&rdquo; 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 &ldquo;Financial Stability, Financial Services and Capital Markets Union&rdquo;) of the European Commission will join us to introduce…
EAA Stakeholder Reporting Committee
EAA Stakeholder Reporting Committee
2 min read
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