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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
1133

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
1176

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
454

Academic Freedom under Attack: The Case of Leicester and Beyond

A blog by Charles Cho and Hendrik Vollmer As a follow-up to the Open Letter from the Editors of Critical Perspectives on Accounting posted here last Friday, we share our insights in this blog, as Editorial Board member of the journal and former University of Leicester faculty member, respectively. When University of Leicester School of Business faculty members entered into their first week of term-two teaching in January, 16 of them received a message from…
CHARLES CHO
CHARLES CHO
5 min read
0
2098

Open Letter from the Editors of Critical Perspectives on Accounting

As some of you already know, the management at Leicester University is attempting to outlaw critical scholarship, and colleagues who have published in Critical Perspectives on Accounting (CPA) are now at risk of redundancy. In response, the editors of CPA have written an open letter to management. This is a serious assault on academic freedom and as a community we need to voice our concerns very loudly. As a strong believer that this is a serious…
CHARLES CHO
CHARLES CHO
5 min read
0
1001

Probabilistic Audits and Misreporting – the Influence of Audit Process Design on Employee Behavior

In a recent study, forthcoming in the European Accounting Review (EAR), Corinna Ewelt-Knauer, Anja Schwering and Sandra Winkelmann illuminate how the design of probabilistic audits influences employee behavior, specifically performance misreporting. The experimental study builds on behavioral accounting research, which shows that audits do not only help to detect and prevent undesired employee behavior like misreporting. Instead, audits can change employees’ perception of the situation – from an ethical decision frame to an economic decision…
ARC Commitee
ARC Commitee
2 min read
0
664

Report and Video: 5th EAA Financial Reporting Standards workshop on Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities

On 26 March 2021 The International Accounting Standards Board (the Board), in conjunction with the European Accounting Association (EAA) and the European Financial Reporting Advisory Group (EFRAG) held an EAA Financial Reporting Standards workshop that provide an overview of the Request for Information Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities, published by the Board in December 2020, and EFRAG’s summary of the initial input gathered from European constituents.…
BAHA DIYAROV
BAHA DIYAROV
< 1 min read
0
1636

Auditors Acknowledge Uncertainty for Airlines Amid COVID-19

This analysis was originally posted by Audit Analytics. The auditors of two FTSE 350 airlines cannot confirm whether the companies will be able to continue operating for the foreseeable future due to uncertainty created by the global&nbsp;pandemic.&nbsp;EY and PwC highlighted the unpredictability of the future operations of International Consolidated Airlines Group SA [LON:IAG] and easyJet PLC [LON:EZJ] in their 2020 audit opinions.&nbsp; Despite recent&nbsp;optimism&nbsp;in the leisure travel industry that resulted in rising stock prices and…
Jessica McKeon
Jessica McKeon
4 min read
0
538

Persuasion in Auditing: A Review Through the Lens of the Communication-Persuasion Matrix

In a recent study, published in the European Accounting Review (EAR) Special Issue on Literature Reviews in Accounting, we provide a comprehensive review and synthesis of experimental research that examines persuasion in auditing. Our review spans 98 articles and includes both published papers in 27 leading academic journals and recent working papers on the Social Science Research Network. Persuasion is a strategic attempt to influence someone&rsquo;s beliefs, attitudes, decisions, or actions. Persuasion attempts regularly occur…
Owen_Brown
Owen_Brown
3 min read
0
1316

Optimising the Ph D Experience

Optimising the Ph D Experience Embarking on a PhD is a major commitment that should only be entered upon after a great deal of thought and preparation. The purpose of this article is to help you think about how to optimise the process of studying for a PhD. The hope is that the guidance provided by this article will help you maximise the lifetime value of the time you spend studying for your degree. If…
MARTIN WALKER
MARTIN WALKER
12 min read
0
1118
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