logo
logo

Latest Blogs

Doubt About Going Concern Basis Results in Disclaimer of Opinion

This article was originally posted by Audit Analytics. On 30 April 2020, Ernst & Young LLP (UK) issued a disclaimer of opinion for Nostrum Oil & 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 “unable to obtain sufficient appropriate audit evidence on which to…
Jessica McKeon
Jessica McKeon
3 min read
0
2434

Reproducibility in Accounting Research: Views of the Research Community

  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
0
1298

Auditor Selection Process: An Interplay of Demand Mechanisms – A Multilevel Network Approach

In our recent article published in the European Accounting Review, Dean Lusher, Peng Wang and I studied auditor selection process. We assummed that client&rsquo;s selection of the engagement partner is driven both by engagement partner&rsquo;s reputation, and also recommendations that board of directors receive through interlocking board members. Our study was inspired by the finding that major body of audit partner selection literature implicitly assumed that the demand side mechanism that assists buyers in differentiating…
Slobodan Kacanski
Slobodan Kacanski
3 min read
0
296

EAA Virtual Accounting Research Seminar Series

With the COVID-19 situation forcing widespread cancellation of research events of all kinds, including workshops, conferences and research seminars, we are pleased to announce that the EAA is launching a pan-European online research seminar that is open to participants from around the globe, with the ultimate aim of increasing the inclusiveness of accounting research and promoting new and innovative ideas. The EAA Virtual Accounting Research Seminar Series (VARS) will take place every Friday at 15.30…
GIOVANNA MICHELON
GIOVANNA MICHELON
3 min read
0
711

Empirical evidence: audit quality under a dual mandatory auditor rotation rule

Regulators in the US ruled against introducing mandatory firm rotations in addition to the existing rule for periodic partner rotations. In contrast, European regulators ruled in favour of a dual mandatory rotation rule in which both audit firm and audit partner rotations are required. &nbsp; But who was right?&nbsp; &nbsp; It is unclear ex-ante whether requiring two layers of rotation can generate any incremental net benefits over a single rotation rule. Dual rotation may increase…
ANGELA PETTINICCHIO
ANGELA PETTINICCHIO
2 min read
0
1569

Opportunity for Phd Students – 2021 CAAA Annual conference

Although the EAA-PhD Forum will not take place this year, the EAA and CAAA are committed to offer to three (3) EAA students the opportunity to attend the 2021 CAAA Annual Conference. The selected PhD students will receive a full waiver of the CAAA Conference fee. To apply for this opportunity please send a motivation letter by September 30th, 2020 to baha.diyarov@eiasm.be. Selected students will be informed by December 31th, 2020.
ARC Commitee
ARC Commitee
< 1 min read
0
708

From ‘investing with impact’ to ‘impact investing’

&lsquo;Impact investing&rsquo; is a wonderful concept that can really help to solve social issues. But we must go beyond simply believing others&rsquo; good intentions. We actually have to measure impact and make it a key focus of our efforts. Money plays a crucial role in society: investment drives the action. When the vast majority of capital is allocated to polluting &ndash; or primarily profit-driven &ndash; businesses, these companies continue to grow and flourish. If more…
Karen Maas
Karen Maas
3 min read
0
868

How the European Accounting Research Community Can Contribute to Overcome the Crisis

It is no doubt that many if not all the Governments and citizens worldwide are facing dramatic times due to the outbreak of the Covid-19 global pandemic. Everyone&rsquo;s current focus is on ensuring that doctors and nurses can treat affected patients alongside with safeguarding public health through restrictive measures on people&rsquo;s mobility, and the adoption of precautionary behaviours to minimise spreading of the virus. At the same time, there are visible signs that Governments are…
AMEDEO PUGLIESE
AMEDEO PUGLIESE
7 min read
0
1187

Accounting education over Zoom

Since last week we have been teaching via Zoom. How did it work? Early March it became clear that our lecture halls will remain unpopulated for some time. My disappointment was huge since my colleagues and I were going to hold a pilot in block 5 in which we wanted to try out a 100-year-old educational model from Harvard Business School on our accounting students. My colleague didactics Annemarie Zand Scholten wrote to me, however,…
Jan Bouwens
Jan Bouwens
8 min read
0
1583

Dashboard to manage student questions in the Zoom chat

When teaching an online class to large group sizes it is sometimes not feasible to have students ask questions via their microphone, instead we often have to rely on them asking questions in the Zoom chat. However, the Zoom chat functionality is not particularly suitable for this purpose, it can be hard to read and keep organized. To solve this, I&rsquo;ve created a small tool that helps to make taking questions via the Zoom chat…
Ties de Kok
Ties de Kok
3 min read
0
1035
WordPress Cookie Plugin by Real Cookie Banner