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Evidence-informed accounting standard setting – lessons from corona

This blog post originally appeared on the website of the German accounting research community TRR 266 Accounting for Transparency funded by the German Science Foundation (Deutsche Forschungsgemeinschaft – DFG). Lots of new accounting research findings are published every year in countless academic journals, on pre-print servers, and as working papers on SSRN. Many of these studies are potentially policy-relevant, i.e., speaking to issues on accounting standard setters’ agendas. However, even field experts find it difficult to just…
Thorsten Sellhorn
Thorsten Sellhorn
10 min read
0
412

VARS with Claudia Imperatore

It was a great pleasure to host Claudia Imperatore for our third VARS. Claudia presented a paper entitled “The effect of private political information on macroeconomic forecast accuracy” – which is available on our repository, co-authored with Andrea Bafundi. The aim of the paper is to investigate whether access to private political information improves macroeconomic forecast accuracy. “Political information” is referring to information about future economic policies that forecasting houses can obtain through access to…
GIOVANNA MICHELON
GIOVANNA MICHELON
< 1 min read
0
3825

Claimed research findings: Can we identify the cases when they are likely to be false?

On June 5th 2020 at 14.00 CEST (20.00 Hong Kong, 08.00 Eastern time), Professor James Ohlson will deliver an online seminar on this theme. The seminar is part of the accounting seminar series at Cass Business School, City, University of London. arranged by Dr Pawel Bilinski. It will last for 40 minutes, with 20 minutes Q&amp;A. The details of how to join are set out at the bottom of this blog (participation is via Zoom…
ARC Commitee
ARC Commitee
11 min read
0
2851

VARS with Carlos Larrinaga

And with today, we can say that the VARS is definitely a success. With more than 200 registrations, today’s seminar was a fascinating story about “Early modern accounting and the emergence of the administrative state”. Carlos Larrinaga took us back to the 16th century, in Castilia, during a time in which the Spanish empire was reaching unprecedented extension. Using a governmentality perspective, Carlos’s presentation illustrated the programs of centralization of the Castilian monarchy. He explained the…
GIOVANNA MICHELON
GIOVANNA MICHELON
2 min read
0
1787

Special Issue of ACCOUNTING IN EUROPE : “The Future of Corporate Reporting”

Guest Editors:  Prof. Charles H. Cho, Schulich School of Business, York University, Canada Prof. Peter Kajüter, University of Münster, Germany Prof. Riccardo Stacchezzini, University of Verona, Italy. Accounting in Europe aimed at stimulating the debate about the status quo and future directions of corporate reporting. We therefore invite papers dealing with the broad area of narrative reports, both financial and nonfinancial (e.g. IFRS management commentary, management reporting, nonfinancial reporting, reporting on climate change, integrated reporting).  Authors…
ARC Commitee
ARC Commitee
< 1 min read
0
2555

European Audit Opinions Signed by Country

This analysis was orginally posted by Audit Analytics. &nbsp; It is no surprise that COVID-19 has greatly impacted just about everything at this point; the worldwide pandemic has had such far-reaching effects, we&rsquo;re only now beginning to understand how far the ripple goes. With that said, it&rsquo;s also no surprise that the virus is impeding audit firms&rsquo; and accounting departments&rsquo; ability to perform their duties effectively in their usual timely fashion.&nbsp; As&nbsp;previously mentioned, some regulators…
Jessica McKeon
Jessica McKeon
5 min read
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2664

The Effects of Table Versus Formula Presentation Formats on Investors’ Judgment about Executive Compensation

In a recent study published in European Accounting Review (EAR), Jun Han and I investigate how the data presentation format of executive compensation disclosures affects investors&rsquo; compensation- and investment-related judgments and decisions. Specifically, we examine whether, how, and why investors&rsquo; approval ratings of cash bonus schemes differ across data presentation formats. In 2017, the European Parliament updated the Shareholder Rights Directive (2007/36/EC) by incorporating a say-on-pay regime for investors at the EU level (Obermann &amp;…
Yifei Xia
Yifei Xia
5 min read
0
355

First EAA VARS

The first VARS with Stephan Hollander was an astonishing success, with about 400 registrations, from really all over the world. Indeed, we had to make a last-minute choice to move the VARS onto a Webinar platform to allow all attendees to participate. We are really glad that this initiative has attracted so much attention and we hope it will continue to do so in the next weeks. The seminar with Stephan on &#8220;Firm-level Exposure to…
GIOVANNA MICHELON
GIOVANNA MICHELON
2 min read
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2786

Doubt About Going Concern Basis Results in Disclaimer of Opinion

This article was originally posted by Audit Analytics. On 30 April 2020, Ernst &amp; Young LLP (UK) issued a&nbsp;disclaimer of opinion&nbsp;for Nostrum Oil &amp; Gas PLC [LON:NOG], formerly Zhaikmunai L.P. The independent oil and gas exploration company is based in Kazakhstan, headquartered in the Netherlands, and has been listed on the London Stock Exchange since 2008. A disclaimer of opinion is issued when the auditor is &ldquo;unable to obtain&nbsp;sufficient appropriate audit evidence on which to…
Jessica McKeon
Jessica McKeon
3 min read
0
2483

Reproducibility in Accounting Research: Views of the Research Community

&nbsp; We have little knowledge about the prevalence of irreproducibility in the accounting literature. To narrow this gap, we conducted a survey among the participants of the 2019 JAR Conference on their perceptions of the frequency, causes and consequences of irreproducible research published in accounting journals. A majority of respondents believe that irreproducibility is common in the literature, constitutes a major problem and receives too little attention. Most have encountered irreproducibility in the work of…
Christian Leuz
Christian Leuz
< 1 min read
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1339
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