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The Continuity of the Board of Statutory Auditors Across Social, Economic and Political Institutional Changes

Mike Jones (University of Bristol) and Andrea Melis (University of Cagliari) How and why does an accounting institution continue over time, without any substantial change in its nature and role, despite the fundamental changes in the economic, political and social institutional environment? Our study contributed to answer this question by examining the history of the board of statutory auditors (Collegio sindacale or Collegio dei sindaci). Established in 1882 in Italy the board of statutory auditors…
Andrea Melis
Andrea Melis
3 min read
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2649

Hello from the new ARC Chair

I am delighted to introduce myself to the EAA/ARC community as the new ARC Chair. I am succeeding Mark Clatworthy who over the last few years together with Giovanna Michelon has made the ARC a true success and the envisaged one-stop place for accounting-related resources. With my personal and academic international background, I have always been interested in liaising with people from different places and of various mindsets. I was therefore thrilled when I joined…
TAMI DINH
TAMI DINH
2 min read
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2705

My corona moment

  2020 has been special; for you too, I am sure. When last we met at the Paphos Congress, the EAA was humming along nicely. But with the corona situation now affecting us all, the EAA is not exempt. I took up these issues in my message to members in the June 2020 EAA Newsletter. My heartfelt thanks go out to many, as our EAA community has risen to the occasion in what for me…
Thorsten Sellhorn
Thorsten Sellhorn
8 min read
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1262

COVID-19 Impacts on European Audit Opinions

This analysis was originally posted by Audit Analytics.   This post will be updated to reflect the current number of filings citing the COVID-19 pandemic in a going concern opinion, key audit matter, or emphasis of matter.   Overall Statistics As of the week ended 29 May 2020, Audit Analytics has observed the following trends in European audit opinions referencing COVID-191: Going Concern Modifications: 87 Key Audit Matters: 134 Emphasis of Matter: 156 Based on…
Jessica McKeon
Jessica McKeon
6 min read
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2976

First EAA online education workshop

Challenges and Opportunities for On-Line Accounting Education EAA Online Education Workshop (ZOOM) – 2 time options Friday June 19, 2020 – 11.30-13.00 CEST (Brussels time)  FULL Friday June 19, 2020 –  13.30-15.00 CEST (Brussels time)  FULL (see link below)   Agenda: The COVID-19 crisis has created an uncertain teaching environment where on-line education has gained an unprecedented prominence in a very short period of time. It was not planned. It just happened. The idea of…
PHILIP JOOS
PHILIP JOOS
2 min read
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1263

EAA 2020 Education survey results

I. INTRODUCTION After 42 years of promoting diverse and high quality research, the broader EAA leadership team (at the strategy day of November 7, 2019) expressed a desire to also focus on education, teaching and pedagogical issues. In the EAA member survey conducted in Oct 2019, 565 respondents suggested/ranked services and benefits the EAA could consider. The third ranked among a large set of considerations was “educational materials”. In addition, it was mentioned during the…
PHILIP JOOS
PHILIP JOOS
14 min read
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994

Special thanks from the VARS team

On behalf of the team, I would like to take this occasion to thank each and all of you, who have been attending our VARS series. It is exciting to have such an interested and engaged audience, and we sincerely hope that you are enjoying the VARS as much as we are. Another big thank you goes to our first four speakers – Stephan Hollander, Carlos Larrinaga, Claudia Imperatore and Victor van Pelt – who…
GIOVANNA MICHELON
GIOVANNA MICHELON
2 min read
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2319

VARS with Victor van Pelt

We are pleased that our fourth VARS hosted an experimental paper by Victor van Pelt (WHU), co-authored with Bart Dierynck (Tilburg University), Martin Jacob (WHU), Maximilian Mueller (ESMT Berlin) and Christian Peters (Tilburg University). Motivated by recent developments in policies mandating the disclosure of corporate taxed, the paper investigates how these policies affect retail investors’ perceptions on whether firms are paying their “fair share” of taxes. Framed in attribute substitution theory, the paper posits that…
GIOVANNA MICHELON
GIOVANNA MICHELON
2 min read
0
1466

Would political uncertainty shape accounting policies?

In our article recently published in the European Accounting Review, Phong Ngo and I investigate whether and how the uncertainty arising from the political process can influence corporate accounting policies. We focus on the impact of the U.S. gubernatorial elections on managers’ conservative accounting decisions. The extant literature has documented that accounting conservatism, which makes bad news reflected in earnings more timely than good news, can facilitate the contracting process and mitigate agency costs due…
Lili Dai
Lili Dai
3 min read
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2935

The Comprehensive Tax Gain from Leverage

In a recent study, published in the European Accounting Review (EAR), Zhenhua Chen, Padmakumar Sivadasan, and I take a new look at the capital structure implications of taxes. Financial economists have long wondered why many companies fail to take full advantage of the corporate tax benefits from debt. Financial distress and other costs should offset the tax benefits to some degree, but the corporate tax benefits of debt are substantial. This has led many to…
Deen Kemsley
Deen Kemsley
3 min read
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