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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).

Accounting Education Futures, a Post-Pandemic Provocation

This was the title of the first online seminar organized by the EAA’s Educational Committee on Monday 14th December, with almost three hundred colleagues registered based in 50 different countries (68% Europe, 13% Asia, 6% Australia/NZ, 6% North America, 4% South America, 2% Africa). We sparked an open conversation around the future of Accounting Education, by bringing insights from colleagues in our worldwide community having complementary perspectives. We are grateful to Emmanuelle Le Nagard (ESSEC,…
ARC Commitee
ARC Commitee
2 min read
0
1126

BDO Accounts for Most New LSE Audit Clients in 2019

This analysis was originally posted by Audit Analytics.   Audit Analytics has recorded 217 auditor departures in 2019 by companies listed on the London Stock Exchange (LSE), including the Alternative Investment Market (AIM). BDO, once again, led the way netting 29 new audit clients of LSE- listed companies. Ernst & Young and RSM UK also saw more engagements than departures, netting 16 and 12 new audit clients, respectively. Overall, there were 218 engagements and 217 departures…
Jessica McKeon
Jessica McKeon
2 min read
0
989

Sustainable development is too important for self-interest and political posturing

by Carol Adams and Charles H. Cho (this article was first published here in Responsible Investor on December 14, 2020) In their Green Paper Richard Barker and Robert Eccles claim to contribute, in a “neutral way”, to the ongoing debate on sustainability reporting standards and who should set them. We are not neutral. We believe that sustainable development issues are urgent, complex and that they present an existential threat to people and planet. Unless they are addressed, no one will be around…
CHARLES CHO
CHARLES CHO
6 min read
0
887

Monitoring the Audit Market in Europe

This analysis was originally posted by Audit Analytics. Audit Analytics recently released a new report, Monitoring the Audit Market in Europe. Using our extensive databases, our analysts compiled this timely report which examines the impacts of the European Commission’s 2014 Audit Directive and Audit Regulation. These two pieces of legislation were adopted in response to concerns identified in the audit process following the financial crisis of the late 2000s and early 2010s. The legislation sought to fundamentally revamp the audit…
Jessica McKeon
Jessica McKeon
5 min read
0
1069

Why consider using quantile regression in your research

Why consider using quantile regression in your research In graduate school, we were taught about the nice properties of the coefficients estimated with the ordinary least square (OLS) regression model: They are BLUE (best linear unbiased estimators). (Note:  The ‘best’ in BLUE refers to the sampling distribution having the minimum variance, i.e., most efficient.) If normality is additionally assumed on the disturbance term, then the estimated coefficients are also normally distributed, allowing hypotheses on them…
Andrew Yim
Andrew Yim
3 min read
0
2921

From Governing to Managing: Exploring Modes of Control in Private Equity Relationships

Despite the economic significance of private equity (PE) firms, there has been limited investigation into the control mechanisms they implement to manage relationships with their portfolio companies. Through a comparative field study, we describe the role and characteristics of controls implemented by PE firms and the contextual factors associated with the relative importance of different control mechanisms. Evidence shows that control mechanisms play an important role in directing the actions of portfolio companies and that…
ARC Commitee
ARC Commitee
< 1 min read
0
2228

Where the integrated reporting begins? – following the Global Events 2020

During the recent events organised by EAA, IFRS, IIRC, the main issues raised by speakers go in line with the global needs for sustainable development as a one of the key challenges. Broader value creation, how companies can contribute to our future, evolution of the concept of materiality &#8211; these are the key issues to address nowadays by business society. The world is rapidly switching from Traditional to Integrated Reporting and therefore we will no…
ANNA VYSOTSKAYA
ANNA VYSOTSKAYA
3 min read
0
1766

References supporting academic research stated in Open Letter to IFRS Foundation

As a follow-up to the Open Letter to the Chair of the IFRS Foundation Trustees posted on October 21, 2020 in response to the IFRS Trustees&rsquo; Consultation Paper on Sustainability Reporting, we provide references that&nbsp;support the findings of independent peer-reviewed academic research stated in the letter. Please note that the references will be regularly updated on this blog, so feel free to contact me if you wish to make suggestions. Findings of independent academic research…
CHARLES CHO
CHARLES CHO
13 min read
0
3221

EAA Education Provocation Workshop and Survey

EAA Education Provocation Workshop and Survey The Covid pandemic has brought an unprecedented change for accounting education around the world. How we engage with our students, the way we educate, the content we develop, the technologies we use, the way education is accessed, the classroom and the discussions we have within it are all changing at rapid speed. We are adapting, pivoting, adjusting, struggling and coping in equal measures as we transition to new possibilities…
ARC Commitee
ARC Commitee
6 min read
0
2866

Sustainability is too important to get divided over!

On 27 November 2020, the EAA hosted its third in a series of virtual events providing the IFRS Foundation a forum for reaching out to the academic community and receiving live input on its most salient projects. As episode #3 of the EAA’s Virtual IFRS/EAA Workshop Series, we conducted a session on the IFRS Foundation’s Consultation Paper on Sustainability Reporting. This workshop was attended by up to 250 participants and generated lively discussion. Please view…
Thorsten Sellhorn
Thorsten Sellhorn
5 min read
0
1312