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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).

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 watch some interesting stories unfold. For example, AIM-listed London-based advertising agency M&C Saatchi [LON:SAA] has faced a few challenges in the past year and a half.   From 1 October 2020 to 7 December 2020, the Company’s trading was suspended due to late publication of the December 2019 Annual Report. The delay was the result of an extremely costly and complex audit to address a significant…
Jessica McKeon
Jessica McKeon
4 min read
0
1843

EAR Best paper/reviewer awards

  European Accounting Review Announcement of Best Paper and Best Reviewer Awards   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:   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
0
2331

Who Audits Public Companies – The Netherlands

This analysis was originally posted by Audit Analytics. Note: This analysis will be updated to reflect 2020’s market share once all annual reports have been filed. In a previous 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’s top three…
Jessica McKeon
Jessica McKeon
4 min read
0
2667

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
0
5181

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
0
1040

Series of Webinars with experts on Sustainability Issues starting at Higher School of Economics, Russia

This webinar will open the continuing series of discussions under the common title “Тhe Challenges in Business Analytics”. We are happy to announce the first webinar “ESG Reporting Insights”, during which we will look into the 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 identify best practices? We invite anyone who is interested to join us…
ANNA VYSOTSKAYA
ANNA VYSOTSKAYA
< 1 min read
0
1645

Tax misperceptions – a common phenomenon in individual and corporate decision-making

Taxes are an important factor when it comes to financial decisions, such as investments, savings and financing. This applies to decisions made by private individuals as well as to decisions made in companies. It is therefore important that individuals making such decisions are aware of the actual tax burden, as misperceptions can lead to incorrect decisions and undesirable tax planning activities. A comprehensive literature review by Kay Blaufus, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth and…
ARC Commitee
ARC Commitee
< 1 min read
0
1679

UK Regulators Address Challenges of Corporate Reporting Amid the Pandemic

This analysis was originally posted by Audit Analytics.com Earlier this week, the Financial Conduct Authority (FCA)&nbsp;and the Financial Reporting Council (FRC)&nbsp;reminded&nbsp;companies in the UK that&nbsp;the&nbsp;permission to delay&nbsp;publication of&nbsp;financial reports is&nbsp;still in effect.&nbsp;The&nbsp;initial joint statement&nbsp;was issued in the early days of the lockdown in the UK on 26 March 2020.&nbsp;&nbsp;&nbsp; The relief, prompted by the challenges&nbsp;of&nbsp;publishing accurate financial information in the midst of the pandemic, allows listed companies on regulated markets to delay publishing their annual…
Jessica McKeon
Jessica McKeon
3 min read
0
1234

Special Issues on Corporate Disclosures – Accounting in Europe and The British Accounting Review

Joint Call for Papers: Special Issues on Corporate Disclosures &nbsp; Accounting in Europe and The British Accounting Review &nbsp; About the Special Issues In conjunction with the International Accounting Standards Board (IASB), we invite submissions of papers on diverse aspects of disclosure, and drawing on diverse research methods and approaches. Successful submissions will have potential to demonstrate research impact by contributing to public policy development and in particular the regulation of financial reporting. Submissions are…
ARC Commitee
ARC Commitee
7 min read
0
2883

PhD Grants – International Accounting Section of the American Accounting Association

This year the International Accounting Section will award several grants for PhD students to help with the cost of attending the 2021 AAA Annual Meeting.  Because the meeting will be held virtually, the grants will cover the AAA annual meeting registration fee as well as the American Accounting Association’s 2021-2022 Student membership and the 2021-2022 membership fee in the International Accounting Section. Grant award recipients must agree to be a discussant during a concurrent session of the Section at the Annual Meeting. Please inform your PhD students who…
ARC Commitee
ARC Commitee
< 1 min read
0
3906