logo
logo

Latest Blogs

An Overview of KAMs in the European Banking Sector

This analysis was originally posted by Audit Analytics. Accountancy Europe has performed its second annual survey on the auditor’s reporting of key audit matters (KAMs) in the European banking sector since KAMs became required by EU law and international standards in 2017. One of the main goals of the survey is to benchmark and compare the data from the banking sector, year-over-year. The survey, which highlights over 60 banks that own the vast majority of assets in the…
Jessica McKeon
Jessica McKeon
4 min read
0
5016

Information for Better Markets conference 2019: The real effects of financial reporting

The real effects of financial reporting, 16-17 December 2019 in London This year's Information for Better Markets conference will explore the ways in which financial reporting drives behaviour and influences the decisions of users. Leading academics will offer insights on the impact of financial reporting on innovation, financing and remuneration. This event will also be an opportunity to consider what is known so far about the real effects of IFRS 15 – the new accounting…
ARC Commitee
ARC Commitee
< 1 min read
0
642

Targeted transparency

Nudging is a popular concept from behavioral economics that has also found its way into other (research) fields. With nudging positive reinforcement and indirect suggestions are used as ways to influence the behavior and decision making of groups and individuals. A classic example is that in order to help your employees make healthy food choices you could replace the jar with sweets at the reception desk with a bowl of fruit, therewith giving the employees…
Thorsten Sellhorn
Thorsten Sellhorn
< 1 min read
0
1539

How to create eye-candy graphs with python

Having attended many presentations over the years, I started noticing that tables are such a drag. Unfortunately, we are used to a presentation format that makes us want to show tables. Why? Quite often presenters only reveal the parts of a table that support their story. So, when was the last time you saw a row with low R-squares? And the coefficients? Right, these often join stars. Presenters often rely on animated circles and boxes…
MARTIEN LUBBERINK
MARTIEN LUBBERINK
2 min read
0
1137

Richard Victor Alvarus Mattessich 1922-2019

Richard Mattessich (known by many as Ricco) was born on August 9, 1922 in Trieste, and died on September 30, 2019 in Vancouver. Trieste had just been annexed by Italy after the dissolution of Austro-Hungarian Empire. He grew up in Vienna, and in 1940 he graduated as a Mechanical Engineer (a secondary school degree). In 1944 he completed his studies summa cum laude as a Diplom-Kaufmann (a graduate in business) from the Hochschule f&uuml;r Welthandel,…
STEPHEN ZEFF
STEPHEN ZEFF
3 min read
0
2071

Accounting’s ‘sins of omission’: ‘hard’ methods or ‘soft’ stories?

Economics has committed &lsquo;sins of omission&rsquo;, George Akerlof (2019), the Nobel Prize winning economist, claims in a recent article.&nbsp; In a damning critique Akerlof argues that economists commonly avoid important issues in society, including financial crises and climate change, because of an institutionalized bias in favour of &lsquo;hard&rsquo; (&lsquo;scientific&rsquo;) methods and against the &lsquo;soft&rsquo;.&nbsp; While conceding that hard methods, such as econometrics, have their place, Akerlof calls for serious attention to the soft methods, long…
Alice Bryer
Alice Bryer
5 min read
0
1460

What Can We Learn About CAMs from KAMs?

This analysis was originally posted by&nbsp;Audit Analytics.&nbsp; In the United States, audit firms of large accelerated filers with fiscal years ending on or after June 30, 2019 are required to disclose Critical Audit Matters (CAMs) in their audit reports.&nbsp; For 53 of these large accelerated filers that are also listed on European exchanges, Key Audit Matters (KAMs) have already been required across Europe for over a year and a half. Though both matters have complex…
Jessica McKeon
Jessica McKeon
5 min read
0
2219

Annual LSE Auditor Changes

This analysis was originally posted by&nbsp;Audit Analytics.&nbsp; There were 141 audit firm departures in 2018 from companies listed on the London Stock Exchange, including the Alternative Investment Market (AIM). BDO, with a net of 20 new audit clients, accounts for the most new clients among all audit firms for LSE-listed companies in 2018. Overall, for the Big Four and Global &amp; National Firms in 2018, there were 119 audit client gains and 114 audit client…
Jessica McKeon
Jessica McKeon
2 min read
0
3136

JBFA 2020 Capital Markets Conference

The Journal of Business Finance and Accounting (JBFA) Capital Markets Conference (CMC) is one of the longest established conferences in Europe. The 27th&nbsp;Conference will be held 20-22 May 2020 at the new SDA Bocconi campus, Bocconi University, in Milan, Italy. The origins of the CMC can be traced back to 1991, when Martin Walker and I organized a conference hosted by University of Manchester as part of an ESRC-funded research project. Papers from that conference…
Peter Pope
Peter Pope
3 min read
0
807

Book review: The Routledge companion to qualitative accounting research methods

I am pleased to write this article to review the book entitled &lsquo;The Routledge companion to qualitative accounting research methods&rsquo;. While the use of qualitative research method and interpretive methodology in the accounting discipline continue to grow over the past several decades, there is still a lack of a comprehensive compilation of the main topics in this area. The book in question aims to fills this void by covering four broad themes: worldview and paradigms;…
Di Wang
Di Wang
4 min read
0
638
WordPress Cookie Plugin by Real Cookie Banner