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Anthony G. Hopwood Award for Academic Leadership

The EAA is delighted to announce two recipients of the 2021 Anthony G. Hopwood Award for Academic Leadership:   Professor John Christensen, Emeritus professor at the University of Southern Denmark, and Professor Peter Walton, Emeritus professor at The Open University and ESSEC Business School   The Award was established in 2005 and renamed to honour Professor Anthony G. Hopwood, who played a prominent role in the creation and development of the EAA. Previous recipients of…
ARC Commitee
ARC Commitee
2 min read
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2898

Theses on strengthening corporate governance on the occasion of the Wirecard case

The Wirecard case once again shows the importance of good corporate governance for the integrity of corporate activities. In this respect, the laws under company law and the German Corporate Governance Code set the framework conditions, which should be tightened up in various points. This article presents twelve theses on strengthening corporate governance for discussion.   I. Introduction The Wirecard case in particular has revealed weaknesses in the current system of reviewing financial reports. All…
Thorsten Sellhorn
Thorsten Sellhorn
2 min read
0
2055

Recording of the First webinar “ESG Reporting Insights” in the series of webinars available

On February 16, “Master of Business Analytics“ program held the first webinar “ESG Reporting Insights” in the series of webinars “Тhe Challenges in Business Analytics”. The webinar covered  main issues and discussion topics of ESG reporting: ∙ What are the most promising recent events? ∙ Why are banks switching to ESG reports? ∙ What are the criteria for identifying best practices? Participants discussed existing frameworks, recent changes, disclosures and reporting principles. Some examples from real life…
ANNA VYSOTSKAYA
ANNA VYSOTSKAYA
< 1 min read
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1907

Organizational Memory and Bank Accounting Conservatism

In a recent study, published in the European Accounting Review (EAR), Yi Liu, Khalid Nainar and I examine the impact of banks&rsquo; organizational memory of past history on the conservatism of accounting policy. We investigate two types of bad time history: banks&rsquo; undercapitalization and the failures of other banks during financial crises. Using a large sample of U.S. banks over the period 1997&ndash;2013, we find that both types of bad times are positively related to…
jjin
jjin
3 min read
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517

Saints or Sinners? Politically Connected Auditors and their Audit Quality

Anastasios Elemes (ESSEC Business School),&nbsp;Jeff Zeyun Chen (Texas Christian University) Auditors&rsquo; lobbying activities were until now generally assumed to take place exclusively through audit firms&rsquo; national offices. However, our recent article, published in the European Accounting Review, questions this assumption. In our study we retrieve for the first time the contributions of all politically connected Big 4 employees to members of the Senate and House of Representatives Committees that oversee the audit industry and compile…
ANASTASIOS ELEMES
ANASTASIOS ELEMES
3 min read
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1236

Storytelling with Audit Analytics Europe

This analysis was originally posted by Audit Analytics. As the Audit Analytics Europe databases continue to grow in breadth and depth, we&nbsp;watch&nbsp;some interesting stories&nbsp;unfold.&nbsp;For example, AIM-listed&nbsp;London-based advertising agency M&amp;C Saatchi&nbsp;[LON:SAA]&nbsp;has faced a few challenges in&nbsp;the past year&nbsp;and a half.&nbsp;&nbsp; From 1 October 2020 to 7 December 2020, the Company&rsquo;s trading was suspended due to late publication of the&nbsp;December 2019 Annual Report. The delay was&nbsp;the result of an extremely costly and complex audit&nbsp;to address a significant…
Jessica McKeon
Jessica McKeon
4 min read
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1474

EAR Best paper/reviewer awards

&nbsp; European Accounting Review Announcement of Best Paper and Best Reviewer Awards &nbsp; After careful revision of all the manuscripts published in European Accounting Review in 2020, and having received the votes of both the Associate Editors and the Editorial Board members, I am delighted to announce the awards for Best Paper published during the year: &nbsp; 2020 European Accounting Review Best Paper Award “Camouflaged Indicators of Earnings Management” by Itay Kama (University of Michigan)…
ARC Commitee
ARC Commitee
3 min read
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1898

Who Audits Public Companies – The Netherlands

This analysis was originally posted by Audit Analytics. Note:&nbsp;This analysis will be updated to reflect 2020&rsquo;s market share once all annual reports have been filed. In a previous&nbsp;blog, we noted that as of the end of 2019, there were only six audit firms licensed to audit PIEs (Public Interest Entities) in the Netherlands and we looked at the market concentration of these auditors. Here, we examine the auditor market share of Euronext Amsterdam&rsquo;s top three…
Jessica McKeon
Jessica McKeon
4 min read
0
1807

Report and video: IFRS-EAA Virtual Workshop (IASB Discussion Paper “Business Combinations under Common Control”)

On 29 January 2021, the International Accounting Standards Board (IASB) in conjunction with the European Accounting Association (EAA) and the European Financial Reporting Advisory Group (EFRAG) held an IFRS-EAA Virtual Workshop that provide an overview of the IASB’s Business Combinations under Common Control (BCUCC) Discussion Paper (DP) and EFRAG’s developing views for consultation on that DP. Attended by roughly 200 participants, the workshop covered issues including: a) When to apply the acquisition method and a book-value method to a BCUCC in…
Thorsten Sellhorn
Thorsten Sellhorn
< 1 min read
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4677

Call for papers: joint FASB/IASB/TAR conference

Call for Papers A Joint Conference of the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB), and The Accounting Review (TAR) Accounting for an Ever-Changing World November 2-4, 2022, New York City, NY This co-sponsored conference will provide a forum for the presentation of academic research studies that produce insights into whether the FASB and/or IASB standards on revenue recognition (Topic 606 and IFRS 15, Revenue from Contracts with Customers), leases (Topic…
DAVID VEENMAN
DAVID VEENMAN
2 min read
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