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What Can We Learn About CAMs from KAMs?

This analysis was originally posted by Audit Analytics.  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.  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
2085

Annual LSE Auditor Changes

This analysis was originally posted by Audit Analytics.  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 & National Firms in 2018, there were 119 audit client gains and 114 audit client…
Jessica McKeon
Jessica McKeon
2 min read
0
3037

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 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
711

Book review: The Routledge companion to qualitative accounting research methods

I am pleased to write this article to review the book entitled ‘The Routledge companion to qualitative accounting research methods’. 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
540

EAA membership survey 2019

Dear EAA member You should have received an e-mail with a link to an online questionnaire to elicit your views and opinions on a number of issues facing the EAA. To boost your motivation, the survey features a nice incentive. Look out!     If by any chance you have not received it, please check your spam folders.     The ARC team
ARC Commitee
ARC Commitee
< 1 min read
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584

Auditor Social Capital and Auditor Compensation

In a recently published paper, Nieves Carrera, Marco Trombetta, and I examine whether auditor social and human capital are associated with auditor compensation in a market dominated by a large number of small and medium private clients and small suppliers. &nbsp;Private companies demand audit quality to mitigate agency conflicts, to satisfy contractual constraints imposed by creditors, to support managers&rsquo; decisions, and to obtain business advice in order to improve operational efficiency and effectiveness (Vanstraelen &amp;…
PIETRO ANDREA BIANCHI
PIETRO ANDREA BIANCHI
6 min read
0
545

EAA JOB MARKET FOR ACCOUNTING ACADEMICS

TALENT WORKSHOP EAA JOB MARKET FOR ACCOUNTING ACADEMICS (Madrid. November 8-9, 2019) Building Bridges between Young Talent and Academic Institutions https://eaa-jobmarket.ie.edu/ Institutions of higher learning witness increasing mobility of PhD students and faculty. Combining the strengths of the web and face-to-face initiatives, the Management Committee of the EAA agreed to launch the fifth edition of its job market, a Talent Workshop, for accounting academics. Testimonials: CRISTINA GRANDE (TW 2018, PHD FROM UNIVERSIDAD CARLOS III DE MADRID,…
SALVADOR CARMONA
SALVADOR CARMONA
7 min read
0
653

EAA 2020 congress first announcement and call for papers

We kindly invite you to submit a paper for, and consider attending the European Accounting Association&#8217;s 43rd Annual Congress on 27-29 May 2020 in Bucharest, Romania. The congress will take place at 2 5-star hotels situated downtown Bucharest, namely the Athenee Palace Hilton Hotel and the Radisson Blu Hotel. Additionally, iconic restaurant and locations have been chosen to host the congresses&#8217; social events, completing the experience of the congress delegates. The Romanian Athenaeum, the Palace of…
CATALIN NICOLAE ALBU
CATALIN NICOLAE ALBU
2 min read
0
2446

Trends in the Number of Key Audit Matters Reported

This analysis was first posted by Audit Analytics. As Audit Analytics&rsquo; Key Audit Matters (KAMs) database continues to expand, we are noticing some significant trends in the number of KAMs reported in annual reports. The average number of KAMs reported in 2018 was 2.66 per audit opinion. Interestingly, this number has been trending downward each year since the adoption of KAMs as a&nbsp;standard&nbsp;in Europe. (Note: The average number of KAMs disclosed so far in 2019…
Jessica McKeon
Jessica McKeon
3 min read
0
839

Changes in KAM Count

This analysis was originally posted by Audit Analytics. We recently analyzed the&nbsp;frequency in which key audit matters&nbsp;(KAMs) were disclosed in 2017 and 2018. In this post, we take a closer look at the changes in the number of KAMs disclosed by companies during the same time period. This analysis looks at audit opinions from more than 2,400 companies that had KAMs in&nbsp;both&nbsp;2017&nbsp;and&nbsp;2018.&nbsp;Of these companies, 57% had no change in the number of KAMs disclosed from…
Jessica McKeon
Jessica McKeon
2 min read
0
606
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