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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).

Recording of webinar: The price of time – discounting in financial reporting

RECORDINGS | EAA, EFRAG ICAS joint webinar: The price of time – discounting in financial reporting – 9/07/21 Stakeholders can now watch the recordings of the EAA, EFRAG ICAS joint webinar: The price of time: discounting in fiancial reporting held on Friday 9 July. Through the event academics and experts debated the issue of discounting in financial reporting. Read the complete news EFRAG – European Financial Reporting Advisory Group AISBL-IVZW 35 Square de Meeûs – B-1000 Brussels http://www.efrag.org/  
ARC Commitee
ARC Commitee
< 1 min read
0
1455

A Theory of ‘Why and How’ Audit Firms Choose to Specialize

In a recent study, published in the European Accounting Review (EAR), Ronen Gal-Or and Esther Gal-Or&nbsp;examine analytically the strategic path auditors take towards becoming industry specialists in terms of their investments in the acquisition of industry specific knowledge and their pricing behavior. A large body of empirical research examines whether and under what conditions industry specialist auditors provide a quality differentiated product (e.g. Balsam, Krishnan and Yang 2003; Reichelt and Wang 2010; Minutti-Meza 2013; Francis…
ARC Commitee
ARC Commitee
6 min read
0
1353

The Value Relevance of Corporate Investment in Carbon Abatement: The Influence of National Climate Policy

Massive investment is required to achieve the ambitious goal of the Paris Agreement to ensure that the rising global temperature in this century is kept well below 2&deg;C above the preindustrial level (IPCC, 2018). Although the literature on carbon accounting is growing, studies on the valuation impact of firms&rsquo; carbon abatement investment (CAI) are scarce, and the influence of country-specific climate policies is largely underexplored. We draw on both the benefit and cost perspectives of…
ARC Commitee
ARC Commitee
3 min read
0
1250

Do Risk Disclosures Matter for Bank Performance? A Moderating Effect of Risk Committee

In the aftermath of the GFC, there have been increased efforts by policy makers and professional bodies to improve risk governance mechanism. There has been considerably much regulatory and academic speculation that excessive risk-taking in the financial sector played a critical role in the GFC. Consequently, recommendations have been made in several policy documents for an overarching risk management framework, highlighting the need for banks to implement a risk committee. However, the issue now, is…
European Accounting Association
European Accounting Association
2 min read
0
1026

Taking Outlier Treatment to the Next Level

By Joachim Gassen (Humboldt University Berlin, TRR 266 &ldquo;Accounting for Transparency&rdquo;) and David Veenman (University of Amsterdam) &ldquo;To reduce the impact of outliers on our findings, we winsorize the dependent and independent variables at the top and bottom percentile.&rdquo; If you do empirical archival research in accounting and/or corporate finance, we bet that you have read and written such a sentence many times throughout your career. We know that outliers exist and that we have…
Joachim Gassen
Joachim Gassen
18 min read
0
3116

The Sheep Watching the Shepherd: Employee Representation on the Board and Earnings Quality

The Sheep Watching the Shepherd: Employee Representation on the Board and Earnings Quality Can employee representatives, i.e. directors on corporate boards appointed by employees, have an effect on earnings quality? Yes, probably. This is what Conny Overland and Niuosha Samani document in a recent article in the European Accounting Review (EAR). Several European countries have put in place legislation that allows employees to be represented on the boards of directors. Recently the introduction, or strengthening,…
ARC Commitee
ARC Commitee
4 min read
0
1657

EFRAG’s 2020 Annual Review

Dear EFRAG contributor, We are happy to share with you EFRAG&rsquo;s 2020 Annual Review. The highlights include EFRAG&rsquo;s work on: &nbsp; Sustainability reporting: Project on Reporting on Non-financial Risks and Opportunities and the Linkage to the Business Model EU Sustainability Reporting Standards &nbsp; Financial reporting: IFRS 17 Insurance Contracts &ndash; closure at last Primary Financial Statements Goodwill and Impairment The Annual Review also introduces you to our research projects notably: Crypto-assets and liabilities Intangibles Despite…
BAHA DIYAROV
BAHA DIYAROV
2 min read
0
870

Qualitative accounting research in the time of COVID-19 – changes, challenges and opportunities

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.&nbsp; We show how&nbsp;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…
Matteo Molinari
Matteo Molinari
< 1 min read
0
395

The “accountant” stereotype in the Florentine medieval popular culture: “galantuomini” or usurers?

Happy to share an article developed with Jonida Carungu and published in Accounting, Auditing and Accountability Journal!&nbsp; Our paper&nbsp;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.&nbsp; We show the change of the accountant stereotype from the medieval age to the Renaissance. The Divine Comedy…
Matteo Molinari
Matteo Molinari
2 min read
0
865

The Ethics of Auditors: A Survey Study

Do work experience and gender impact ethical decisions of auditors? In a recent publication in Managerial Auditing Journal,&nbsp;we study this question. In this blog, we present some of the paper&#39;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&nbsp;International Federation of Accountants&nbsp;stress the importance of ethical conduct and integrity. In this research project, we are…
Berend van der Kolk
Berend van der Kolk
3 min read
0
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