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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
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1095

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
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874

Anthony G. Hopwood Award for Academic Leadership

Nominations are now open for the 2020 EAA Anthony G. Hopwood Award for Academic Leadership. The Award was established in 2005 and renamed to honour Professor Anthony G. Hopwood, who played a prominent role in the creation and development of the EAA. The previous recipients of the award are Stephen Zeff, Sten Jönsson, Michael Shields and Willem Buijink. The award is made each year at the EAA Annual Congress, subject to there being a worthy recipient.…
GIOVANNA MICHELON
GIOVANNA MICHELON
2 min read
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4011

Key Issues to Consider Before Registering for a PhD

Embarking on a PhD is a major commitment that should only be entered upon after a great deal of thought. The purpose of this paper, which was originally published on the EAA web site, is to help you think about how to optimise the process of studying for a PhD. The hope is that the guidance provided by this paper will help you maximise the probability of successful graduation along with the lifetime value of…
MARTIN WALKER
MARTIN WALKER
11 min read
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1777

International Journal of Auditing Special issue – Assurance Beyond the Annual Report

The International Journal of Auditing (IJAu) is hosting a special issue on “Assurance Beyond the Annual Report” The provision of other assurance services is a rapidly expanding and dynamic market, yet existing assurance research predominantly focuses on the audit of annual financial reports. However, to encourage research on these emerging areas of assurance, the International Journal of Auditing calls for researchers to examine other assurance services. ‘Other assurance services’ are interpreted as the systematic and independent…
ARC Commitee
ARC Commitee
2 min read
0
277

A Summary of FRC’s Developments in Audit 2019

This was originally posted by Audit Analytics. On November 5, 2019, UK’s Financial Reporting Council (FRC) released its Developments in Audit 2019 survey to highlight the Council’s audit monitoring and enforcement results for the previous year. Included in the report are some observations on the current audit market in the UK, focusing predominantly on the FTSE 350. Overview of Audit Quality At a high level, the FRC reports that audit quality is not reaching the high standards expected,…
Jessica McKeon
Jessica McKeon
6 min read
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1215

An Updated Overview of KAMs

This analysis was originally posted by Audit Analytics. In a previous post, we looked at the Key Audit Matter (KAM) disclosures of more than 1,200 companies over the past three years and discussed some interesting trends. Now, just nine months later, Audit Analytics has added a significant amount of data, as our KAMs database now includes more than 30,000 KAMs from the audit opinions of over 4,250 companies. The requirement to include Key Audit Matter (KAM)…
Jessica McKeon
Jessica McKeon
4 min read
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1771

Creating research to make an impact

These two 12 week programs developed by the publisher of the EAA journals, Routledge, Taylor & Francis, deliver the ultimate step-by-step guide to publishing your research, boosting your impact, and building your profile so you too can ‘change the world’. One is aimed at early career researchers and one is aimed at mid-career researchers Each learning program is delivered by email, and each week you will receive a link to one PDF chapter, which you…
ARC Commitee
ARC Commitee
2 min read
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1611

Call for Papers – Corporate GHG Emissions’ Estimation, Reporting, Accountability and Integrity

Journal of Business Ethics Submission deadline: November 30, 2020 Climate change mitigation and adaptation is not exclusively an issue of natural science and policy making, it is also very much an ethical issue with its significant implications for aspects such as human livelihoods, equal development opportunities of emerging nations and intergenerational fairness (Knutti & Rogelj 2015; Stern & Taylor 2007; McKinnon 2015). With this call for papers, we invite research that advances a discussion regarding the…
GIOVANNA MICHELON
GIOVANNA MICHELON
8 min read
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991

Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting

In a recent study, published in the European Accounting Review (EAR) Special Issue on Textual Analysis Research in Accounting, Ariela Caglio, Paolo Perego and I, examine the economic consequences in terms of market value, stock liquidity and the analysts’ forecast accuracy, associated with textual attributes and the external assurance of integrated reporting (IR), an innovative form of corporate disclosure. According to the International Integrated Reporting Council (IIRC) Framework (2013), the primary purpose of IR is…
GAIA MELLONI
GAIA MELLONI
4 min read
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961
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