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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
1712

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
1741

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
1972

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
2453

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
1708

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
1667

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
2026

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
1278

An Overview of European Databases

This analysis was originally posted by Audit Analytics. Audit Analytics offers a suite of data products covering public companies listed on European exchanges across 31 countries in the EEA and Switzerland, which includes comprehensive databases of Audit Fees, Audit Opinions, Auditor Changes, Auditor Engagements, Key Audit Matters, and Transparency Reports. We currently track over 8,000 companies and more than 1,000 auditors. We are excited to announce the addition of historical data back to 2010 for…
Jessica McKeon
Jessica McKeon
7 min read
0
1076

Can the Balanced Scorecard Help in Designing Conference Calls?

In a recent study, published in the European Accounting Review (EAR) Special Issue on Textual Analysis Research in Accounting, Sebastian Firk, Michael Wolff and I shed light on the value creation potential of quarterly earnings conference call design. Specifically, we investigate whether the balanced scorecard can help in designing more effective conference calls? The use of conference calls as a tool for capital market communication has become a standard for large listed firms. Therefore, and…
JAN CHRISTOPH HENNIG
JAN CHRISTOPH HENNIG
5 min read
0
855
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