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How to improve climate-related reporting – A summary of good practices from Europe and beyond

In 2019, I joined Project Task Force of Climate-related Reporting of the European Lab as part of European Financial Reporting Advisory Group (EFRAG). Transparency is key in understanding how companies prepare to deal with the impact of climate change as well as how willing they are to consider their own impact on the environment. Even if the goal is clear, it is a long journey. In practice companies can use the Task Force for Climate-related Financial Disclosure…
Alexandra Middleton
Alexandra Middleton
2 min read
0
1072

Better audits are possible, but do we want to pay for them?

In the Netherlands the audit profession is under great pressure to deliver better audit quality. The expectation is that auditors always detect major errors when they are present in the unaudited financial statements. The same expectation exists with regards to fraud and bribery. In addition, a firm signed off by the auditor as a going concern should never go bankrupt. The Dutch regulator that oversees the audit profession has a adopted an equally critical position…
Jan Bouwens
Jan Bouwens
4 min read
0
1374

Tax Transparency as part of Corporate Social Responsibility Reporting

Once considered marginal tax transparency is becoming a new norm in CSR reporting. The law landscape and companies' attitudes are rapidly changing towards greater tax transparency. Revelations such as the Panama and Paradise Papers and demands from citizens, the media and consumers put pressure on the companies to disclose more quality information in relation to tax. In our book "Multinational Enterprises and Transparent Tax Reporting" we track historical development, provide examples of voluntary tax transparency…
Alexandra Middleton
Alexandra Middleton
2 min read
0
1744

Updates on the preparations for the EAA 2020 congress

As the outcome of the reviewing process is currently being communicated to submitting authors, here are some updates on the preparations for the EAA 2020 congress held in Bucharest, Romania, on 27-29 May 2020. General congress information Interested delegates may find on the congress website www.eaacongress.org a multitude of information about Romania, Bucharest and the congress venues. Additionally, one may find there the preliminary congress schedule, the available travel options and proposals for leisurely activities…
CATALIN NICOLAE ALBU
CATALIN NICOLAE ALBU
3 min read
0
1763

Insights from Audit Opinions Across Europe Since 2010

This was analysis originally posted by Audit Analytics. This is the second post of our Decade of Data series to highlight our Europe databases containing ten years of data. The Audit Analytics Europe Opinion database currently contains over 64,000 audit opinion records from over 8,800 companies, encompassing 2010-present. With the majority of companies having a fiscal year end in December, these numbers will quickly increase over the next few months. Using the data we have available, this post…
Jessica McKeon
Jessica McKeon
5 min read
0
2015

Pitching Research®: A Resource Kit for Research Training Instructors

New on SSRN is resource kit for research training instructors: Faff, Robert W., Pitching Research®: A Resource Kit for Research Training Instructors (February 5, 2020). Available at SSRN: https://ssrn.com/abstract=3532347 Abstract To encourage wider adoption and dissemination of Faff’s (2015, 2019) Pitching Research framework, herein, I set out a carefully organized resource kit for instructors charged with the goal of research capacity building and/or research training. Targeted instructors include: “research process” course leaders; Honors year instructors;…
Robert Faff
Robert Faff
< 1 min read
0
2473

Blockchain and other DLTs: Where is the Accounting?

I am sure that most of the readers involved, even tangentially, in the Accounting practice, whether academics or practitioners, have already heard of the terms blockchain and distributed ledgers. As you might imagine, there are plenty of questions we can ask about these two topics. Let&rsquo;s maybe focus on the role that Accounting could have in this framework.&nbsp; Does the rise of cryptocurrencies have implications for the fundamental development of Accounting? One may wish to…
Francesco Grossetti
Francesco Grossetti
4 min read
0
1735

Stakeholders versus Firm Communication in Social Media

The Case of Twitter and Corporate Social Responsibility Information In a recent study, published in the&nbsp;European Accounting Review (EAR), Beatriz Garc&iacute;a Osma, Encarna Guillam&oacute;n Saor&iacute;n and I analyse Corporate Social Responsibility (CSR) communication in Twitter, and communication surrounding the release of negative news that exogenously affect CSR information in the market, with potentially damaging consequences to firm reputation and stakeholders trust. A unique feature of social media that separates it from traditional disclosure channels is…
Pablo Gómez Carrasco
Pablo Gómez Carrasco
4 min read
0
1687

Another call for papers on sustainability in accounting? Please let’s help us stop it!

Reflections on the call for papers &ldquo;Accounting for the circular economy&rdquo; in Accounting Forum Submission deadline:&nbsp; October 31, 2020 By Diane-Laure Arjali&egrave;s, Michelle Rodrigue, and Andrea Romi &nbsp; Let&rsquo;s be clear. Guest editing a special issue is an unspeakable source of pleasure: collaborating with colleagues, helping authors find their voice, consolidating a research project, contemplating the product of our dreams taking shape as days and nights and review letters unfold&hellip; and writing an editorial with…
MICHELLE RODRIGUE
MICHELLE RODRIGUE
10 min read
0
2148

Decade of Data: Trends in Audit Fees Across Europe

This analysis was originally posted by Audit Analytics. This is the first post of our Decade of Data series which will highlight our Europe databases containing ten years of data. As mentioned in last week&rsquo;s&nbsp;post, the Audit Analytics Europe Audit Fees database now contains audit fees dating back to 2010. A review of collected fees from the last ten years reveals a few interesting trends that may reflect the changes to statutory audits mandated by…
Jessica McKeon
Jessica McKeon
5 min read
0
1329
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