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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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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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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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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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European Accounting Review 2020 Annual Conference – Links included

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,…
ARC Commitee
ARC Commitee
3 min read
0
2137

Who Audits Public Companies – Market Share in Spain

This analysis was originally posted by Audit Analytics. There is a highly concentrated audit market among the companies listed on the Continuous Market of the Bolsas y Mercados Españoles (BME) in Spain. Sixteen accounting firms were engaged by 131 companies headquartered in Spain at the end of 2019, with the Big Four accounting for 85% of the market share. Capturing just 2% of the market each are Grant Thornton, BDO, and Luis Caruana & Asociados. The remaining nine…
Jessica McKeon
Jessica McKeon
4 min read
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Update from the EAA Stakeholder Reporting Committee – Response to the Ad Personam Mandate of EFRAG Board President Jean-Paul Gauzès on Non-Financial Reporting Standard Setting

Posted by Begoña Giner, Laura Girella and Lúcia Lima Rodrigues, on behalf of the EAA Stakeholder Reporting Committee (EAA SRC) In response to the letter of Mr. Gauzes, EFRAG Board President, on the Ad Personam Mandate on Non-Financial Reporting Standard Setting, dated 1 October 2020, the Stakeholder Reporting Committee of the European Accounting Association (“the SRC”) issued a response letter (see attached PDF file) outlining our position in relation to the issues raised therein. Our…
EAA Stakeholder Reporting Committee
EAA Stakeholder Reporting Committee
3 min read
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Report and video: 2nd IASB-EAA Virtual Research Workshop (IASB Discussion Paper “Business Combinations – Disclosures, Goodwill and Impairment”)

Last Friday, 30 October 2020, the International Accounting Standards Board (IASB) in conjunction with the European Accounting Association (EAA) held the 2nd episode of its IASB-EAA Virtual Research Workshop series. The seminar provided an overview of the IASB’s Business Combinations – Disclosures, Goodwill and Impairment Discussion Paper (DP) and relevant academic literature, as summarized in a recent review paper by Amir Amel-Zadeh (University of Oxford), Martin Glaum (WHU – Otto Beisheim School of Management), and myself. Each…
Thorsten Sellhorn
Thorsten Sellhorn
2 min read
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