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Stakeholders versus Firm Communication in Social Media

The Case of Twitter and Corporate Social Responsibility Information In a recent study, published in the European Accounting Review (EAR), Beatriz García Osma, Encarna Guillamón Saorín 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
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Another call for papers on sustainability in accounting? Please let’s help us stop it!

Reflections on the call for papers “Accounting for the circular economy” in Accounting Forum Submission deadline:  October 31, 2020 By Diane-Laure Arjaliès, Michelle Rodrigue, and Andrea Romi   Let’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… and writing an editorial with…
MICHELLE RODRIGUE
MICHELLE RODRIGUE
10 min read
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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’s 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
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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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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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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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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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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
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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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1328

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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