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Organizational Memory and Bank Accounting Conservatism – EAR

This paper is the first to examine the impact of organizational memory of banks on the conservatism of accounting policy. Specifically, we examine the organizational memory of banks regarding bad times history. We separately address two related questions: 1) In the face of bank-level or macro-level crises, how can bank managers and/or the board of directors take action to change bank accounting policy? 2) Is the change of accounting policy driven by managers and board…
ARC Commitee
ARC Commitee
2 min read
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Nominations are now open for the 2021 EAA Anthony G. Hopwood Award for Academic Leadership.

Nominations are now open for the 2021 EAA Anthony G. Hopwood Award for Academic Leadership.   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. The previous recipients of the award are Stephen Zeff, Sten Jönsson, Michael Shields and Willem Buijink. The award is made each year at the EAA Annual Congress, subject to there being a worthy recipient.…
PAUL ANDRE
PAUL ANDRE
2 min read
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Some reflections on the Consultation Paper on Sustainability Reporting published by the IFRS Foundation

by Matias Laine and Giovanna Michelon On October 15th, we were among the signatories of an open letter to the Chair of the IFRS Foundation Trustees, written and prepared under the leadership of Professor Carol Adams, in reaction to the Consultation Paper on Sustainability Reporting. The letter has attracted some attention, some criticism, some applause. We hope the letter will also create some reflection about what is at stake. We are not going to reiterate…
GIOVANNA MICHELON
GIOVANNA MICHELON
12 min read
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EAA Virtual Accounting Research Seminar Series 2020-21

Under the leadership of Mark Clatworthy, Joachim Gassen and Giovanna Michelon, the EAA VARS series was launched last May. This initiative started following the widespread cancellation of seminars because of the COVID-19 situation, with the aim of allowing colleagues to disseminate their research findings to a large and informed audience, while simultaneously enabling scholars from a range of institutions to engage with current research projects. The previous edition was a success and the EAA has…
ARC Commitee
ARC Commitee
3 min read
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620

IASB & ABR Research Forum 2020

Academia’s contribution to international standard-setting On 3 and 4 November the International Accounting Standards Board (IASB)—together with the journal partner Accounting and Business Research (ABR)—held its 2020 Research Forum where 70 academics and practitioners, including standard-setters and regulators, came together to discuss current research into financial reporting matters. Even though this was the first time the Research Forum was held virtually, it was a great success. The technology did not let us down and it was…
ARC Commitee
ARC Commitee
4 min read
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635

Dutch Company Struggling to Find Auditor

This analysis was originally posted by Audit Analytics.   The public interest entity (PIE) audit market has been shrinking in the Netherlands in recent years, leaving only six players remaining on the field; a concerning trend we previously discussed this summer. Nevertheless, companies have been scrambling to find a new auditor – a task which is becoming increasingly difficult. With only six firms to choose from, companies may be limited even further if one or more firms…
Jessica McKeon
Jessica McKeon
4 min read
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1972

SAVE the DATE ** Dec 4th ** EAA Virtual Accounting Research Seminar

The EAA Virtual Activities Task Force is glad to announce that the VARS will resume, as a monthly appointment, starting  December 4th at 16.15 CET We are excited that our first guest speaker will be Beatriz García Osma.    Beatriz is Professor of Accounting at Universidad Carlos III de Madrid and the Editor of the European Accounting Review. She holds a PhD in Accounting & Finance from Lancaster University, where she was also a Marie Curie…
GIOVANNA MICHELON
GIOVANNA MICHELON
2 min read
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6th EAA Talent Workshop

       6th EAA Talent Workshop JOB MARKET FOR ACCOUNTING ACADEMICS IE University hosted the 6th Edition of the EAA Talent Workshop in November 3-6, 2020. As consequence of the Covid-19 pandemic, we had to proceed with an online edition of the Workshop. On November 3, we held a Welcome Opening to participants. The meeting was chaired by the EAA President, Thorsten Sellhorn, who addressed participants on the ongoing EAA projects for this academic…
ARC Commitee
ARC Commitee
4 min read
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European Accounting Review 2020 Annual Conference

European Accounting Review 2020 Annual Conference 19-20 November, 2020 Virtual EAR Conference   The 2020 European Accounting Review Annual Conference will be held online. This is justified due to the extended uncertainty during the fall of 2020 surrounding the development of the COVID situation, as well as due to limitations in travelling across Europe. The Conference is organized by EAR with hosting and support by the European Accounting Association. Expected Schedule (all times CET) Thursday, 19 November Paper 1:…
ARC Commitee
ARC Commitee
5 min read
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3171

Reporting Error Corrections in the UK, EU, US, and Canada

This analysis was originally posted by Audit Analytics. Financial reporting and the subsequent correction of errors (or restatement) in financial statements differs from one jurisdiction to another. These differences are due to reporting mechanisms, local customs, and, of course, laws. Some of the key differences between various jurisdictions are reporting timelines, accounting standards, audit standards, and materiality definitions. Using data from Audit Analytics’ three restatement databases – Europe1, the United States, and Canada – we’ll look at how these differences…
Jessica McKeon
Jessica McKeon
7 min read
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