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IFRS-EAA Virtual Workshop on Business Combinations under Common Control

The International Accounting Standards Board (IASB) in conjunction with the European Accounting Association (EAA) and the European Financial Reporting Advisory Group (EFRAG) will hold a virtual research workshop on 29 January 2021 at 12.00-14.00 (CET). The seminar will provide an overview of the IASB’s Business Combinations under Common Control Discussion Paper (DP) and EFRAG’s developing views for consultation. This project is exploring possible reporting requirements for business combinations under common control that would reduce diversity…
Thorsten Sellhorn
Thorsten Sellhorn
2 min read
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Response to the Consultation Paper on the ad personam mandate on potential need for changes to the governance and funding of EFRAG

Posted by Begoña Giner on behalf of the EAA Stakeholder Reporting Committee As a response to the Consultation Paper on the ad personam mandate on potential need for changes to the governance and funding of EFRAG issued on November 30, 2020, the Stakeholder Reporting Committee of the European Accounting Association (“the SRC”) submitted a letter on January 4, 2020 outlining our position in relation to the issues raised therein (the full letter is attached). Our…
EAA Stakeholder Reporting Committee
EAA Stakeholder Reporting Committee
< 1 min read
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1382

My Comment Letter to the IFRS Foundation about the Consultation Paper on Sustainability Reporting

The PDF version of my letter can be found on the IFRS Foundation’s website or here, and is also attached to this blog. &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211; December 31, 2020 IFRS Foundation 7 Westferry Circus Canary Wharf London E14 4HD United Kingdom Re: IFRS Foundation Consultation Paper on Sustainability Reporting Dear IFRS Trustees, I write you as Professor of Accounting and Erivan K. Haub Chair in Business &amp; Sustainability (an endowed research chair) with over 17 years of…
CHARLES CHO
CHARLES CHO
8 min read
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3083

EUROPEAN ACCOUNTING: HOPWOOD VS BREXIT on the development of the Spanish accounting academic community within the framework of the European Accounting Association

Professor Stephen Zeff delivered the following opinnion on it: &quot;I enjoyed reading your Editorial in REFC. You have provided a precious perspective on Anthony and the evolution of the EAA, in which you played a very important role over many years. I remember very well the highly successfull EAA Congress in Madrid in 1992. The increasing participation by Spanish Academics since the 1980s has now reached the point where Spain and Germany account for the…
Leandro Cañibano
Leandro Cañibano
29 min read
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683

Collaboration with the Russian accounting community

The EAA network continues to expand. We are pleased to announce the new EAA partnership with the Russian Accounting Methodological Center. The aim of this partnership is to create synergies between the EAA and the Russian accounting academic community. The EAA have now formal agreements with national associations across the globe, including France, Portugal, Brazil, Ireland, Italy, US, and Canada. &nbsp;
Helena Isidro
Helena Isidro
< 1 min read
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528

The Effect of strategy on the asymmetric cost behavior of SG&A expenses

In a recent study, forthcoming in the European Accounting Review, Vassilis Naoum, Orestes Vlismas and I, explore the effect of strategy on the asymmetric cost behavior of SG&amp;A expenses. A traditional assumption in cost accounting is that the relationship between variable cost items and sales volume is linear and symmetrical for both activity increases and decreases. Current cost accounting research identifies a phenomenon in which variable costs are sticky because they respond asymmetrically to increases…
Apostolos Ballas
Apostolos Ballas
4 min read
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956

IFRS Foundation Consultation Paper on Sustainability Reporting – Response Letter from the EAA Stakeholder Reporting Committee

Posted by Charles Cho, Liz Demers, Begoña Giner and Riccardo Stacchezzini, on behalf of the EAA Stakeholder Reporting Committee (EAA SRC). The IFRS Foundation issued a Consultation Paper on Sustainability Reporting, at the end of September. This document has attracted much attention not only in academia but from a wider range of stakeholders. In particular, we highlight the workshop organized by the EAA on November 27, 2020, where Trustee representatives of the Foundation and accounting…
EAA Stakeholder Reporting Committee
EAA Stakeholder Reporting Committee
2 min read
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2125

Audit Firm Culture: Recent Developments and Trends in the Literature

In a recent study, forthcoming in the&nbsp;European Accounting Review (EAR) Special Issue on Literature Reviews in Accounting, Cristina Alberti, Olof Bik, Ann Vanstraelen and Jean C. Bedard synthesize research in high quality journals from 2008-2019 relating to organizational culture in audit firms, and provide suggestions for future research. &nbsp; Strengthening audit firm culture has become a key area of attention. Numerous reports of regulators and standard setters (e.g., International Auditing and Assurance Standards Board, IAASB,…
ARC Commitee
ARC Commitee
3 min read
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EAA SRC ‘In Conversation with…’ a webinar series beginning in 2021

What is happening in the non-financial world? How can academics, practitioners, businesses and policy-makers join forces to address these changes together? The Stakeholder Reporting Committee (SRC) is pleased to invite you to the &ldquo;In Conversation with&hellip;&rdquo; webinars series. The aim of these webinars is to provide a platform through which we can share insights on the current and future agenda related to non-financial performance measurement and reporting issues. We will start in January 2021. The…
ARC Commitee
ARC Commitee
2 min read
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311

Is Neuroaccounting Taking a Place on the Stage? A Review of the Influence of Neuroscience on Accounting Research

In a 2012 essay, Birnberg and Ganguly asked, &lsquo;Is neuroaccounting waiting in the wings?&rsquo; They describe how, before the turn of this century, economists began research collaborations with both psychologists and neuroscientists to understand economic decision-making on physical and neuronal levels, giving rise to a field called &lsquo;neuroeconomics.&rsquo; The goal of these collaborations was, and still is, to use methodologies that capture physical responses to stimuli to provide new insights into the cognitive processes underlying…
ARC Commitee
ARC Commitee
5 min read
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