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EAA2020 SHARK TANK – extended deadline! 27/1/2020

*** BREAKING NEWS *** (2/12/2019) Due to several requests, the deadline for EAA2020 Shark Tank submissions has been extended to January 27 2020 (GMT 12 noon). The EAA2020 Shark Tank aims to provide: * an "edgy" experience – come out of your comfort zone (… just a little) *  a fun new event at an accounting conference * an unprecedented access to accounting journal editors from 12 journals  shark journals … Abacus; Accounting & Finance;…
Robert Faff
Robert Faff
2 min read
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894

EAR Special Issue “Literature Reviews in Accounting” – Call for Papers

Dear Colleagues, due to a malfunction on the EAR website, the Call for Papers for the EAR Special Issue "Literature Reviews in Accounting" – deadline 30 November, midnight, is no longer available on the website. Please find it attached here. To all who are planning to submit a paper, best of luck! Thorsten
Thorsten Sellhorn
Thorsten Sellhorn
< 1 min read
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722

Going Concern Modifications in Europe

This analysis was originally posted by Audit Analytics. A going concern modification is the expressed uncertainty that a company is unable to continue in the near future. Generally speaking, this uncertainty relates to whether the company will exist for another 12 months. &nbsp; Audit Analytics recently started collecting going concern modifications in the Europe Audit Opinions database. As of today, we have identified more than 170 going concern modifications from the opinions of over 100…
Jessica McKeon
Jessica McKeon
3 min read
0
872

An Overview of KAMs in the European Banking Sector

This analysis was originally posted by Audit Analytics. Accountancy Europe&nbsp;has performed its second annual survey on the auditor&rsquo;s reporting of key audit matters (KAMs) in the&nbsp;European banking sector&nbsp;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
5095

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&#39;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 &#8211; the new accounting…
ARC Commitee
ARC Commitee
< 1 min read
0
722

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
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1627

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
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1252

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
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2195

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
1517

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
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2364
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