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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).

Audit Opinion Types Available in Our Europe Database

This analysis was originally posted by Audit Analytics. The audit opinion is particularly important to stakeholders, as it provides insight into whether the financial statements are true and reliable for decision making. When an opinion is issued, auditors generally include an explanation for their decision. Because most opinions are unqualified (clean) and issued when an auditor determines that the financial records are appropriate and maintained in accordance with regulations, it is important for stakeholders to…
Jessica McKeon
Jessica McKeon
5 min read
0
3002

Higher School of Economics Comments on IFRS’s CP on Sustainability Reporting

I am excited to share with our respected readers that Russian accounting academic community joined global trend on Sustainable Development and gets involved into the international scope of discussion. The Working Group on Non-financial Reporting Committee of Higher School of Ecnomics submitted Response letter to the IFRS Consultation Paper on Sustainability Reporting. The working group  includes six academics from various campuses of the School. I believe it to be a good start for future international…
ANNA VYSOTSKAYA
ANNA VYSOTSKAYA
< 1 min read
0
1507

It is a great start of another year with EAA!

Recently, Dr. Helena Isidro shared exciting news on a brand new start of EAA collaboration with Russian Accounting Community (https://eaa-online.org/arc/blog/collaboration-russian-accounting-community). This collaboration will involve Russian Accountants via Accounting Methodology Center (AMC, http://bmcenter.ru/). I believe this is a really great start of a new journey in Accounting Research through the collaboration developing and attracting young researchers with fresh ideas to our society.
ANNA VYSOTSKAYA
ANNA VYSOTSKAYA
< 1 min read
0
1588

CSR Accounting New Wave Researchers: Step Up to The Plate or Stay Out of The Game

This paper is published in&nbsp;Volume 19, Issue 4&nbsp;of the&nbsp;Journal of Accounting and Management and Information Systems, available in&nbsp;Open Access here (the full PDF version is&nbsp;here and also attached to this blog), and reproduced here as a blog. A hopefully useful bibliography can also be accessed here and is also attached to this blog, as a separate file. Abstract Recent discussions at accounting conferences and workshops suggest that academics are &lsquo;deeply divided&rsquo; on the role and…
CHARLES CHO
CHARLES CHO
19 min read
0
3357

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
0
1254

Response to the Consultation Paper on the ad personam mandate on potential need for changes to the governance and funding of EFRAG

Posted by Bego&ntilde;a 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 (&ldquo;the SRC&rdquo;) 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
0
1781

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
0
3717

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
0
1197

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
0
838

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
0
1583