logo
logo

Latest Blogs

The Blog section facilitates scholarly reflections on timely topics. It also welcomes informed opinions and actively encourages practitioner and policy perspectives, including those with strong viewpoints. You can find three types of blogs:

  • “Research”: blogs based on recently published papers as well as working papers addressing timely topics.
  • “Education”: blogs related to teaching ideas, tips or issues.
  • “Impact and Engagement”: blogs through which members can share their perspectives on academic topics.

At the moment of preparing the blog, you may want to use one of the three categories to increase the visibility and access,

Moreover, an informal style is welcome and you may want to keep it within approximately 400 words.

Submissions to the Blog section are welcome at all times from EAA members. For further inquiry, you can contact Evisa Mitrou (e.mitrou@qmul.ac.uk).

Message from the EAA President

Dear Colleagues, As the corona crisis is sweeping the planet, it would be irresponsible to proceed with the EAA Annual Congress 2020 in Bucharest as planned. Even if the current lockdowns and travel bans were lifted by late May, academic travel will not be back to normal in time. The EAA Management Committee has therefore decided to postpone EAA 2020 in Bucharest by one year – the new dates most probably are 26-28 May 2021. This decision…
Thorsten Sellhorn
Thorsten Sellhorn
3 min read
0
1760

Coronavirus Triggers Going Concerns in Europe

This analysis was originally posted by Audit Analytics.   The uncertainty caused by COVID-19 is causing companies in Europe to reevaluate their ability to continue as a going concern. 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. The audit opinion of Intu Properties PLC [XLON:INTU], a UK based real estate investment…
Jessica McKeon
Jessica McKeon
3 min read
0
1619

Teaching during the coronavirus outbreak

Dear Colleagues, Many of us have faced partial or severe restrictions in the teaching process due to the coronavirus outbreak. In Slovenia, all primary and secondary scools and univeristies are shut down for at least 2 weeks. This period (mid March) for us is a month into the second semester. We faced either a suspension of the academic process with potentially unforeseen consequences (e.g. deadlines, coursework, exams, etc.) or an immediate switch to a fully…
ALJOSA VALENTINCIC
ALJOSA VALENTINCIC
4 min read
0
1144

Does Audit Partner Workload Compression Affect Audit Quality?

By Jun Chen, Wang Dong, Hongling Han, and Nan Zhou As the Panel on Audit Effectiveness acknowledged that time pressures lead to substandard audits, we investigate the effect of audit partner workload compression on audit quality in China. We innovate in two areas by exploiting the unique institutional features of the Chinese capital market: the mandatory auditor signature requirement enables us to calculate workloads at the audit partner level, whereas the uniform December 31 fiscal…
Wang Dong
Wang Dong
2 min read
0
1718

Auditor Rotation on the FTSE MIB

This analysis was originally posted by Audit Analytics. The FTSE MIB is the benchmark stock index consisting of the 40 most traded companies on the Borsa Italiana. In this post, we’ll examine the auditor tenure and rotation for these companies.  Though Italy formally adopted the EU Audit Reform Directive 2014 policy in 2016, it was nothing new to Italy, which first introduced mandatory auditor rotation in 1975. Since 1975, Italian law has required that public companies rotate audit firms…
Jessica McKeon
Jessica McKeon
3 min read
0
1281

EAA – Research visiting report at UC3M

Baptiste Colas (PhD Student, Laval University, QC, Canada) recently visited Univesidad Carols III de Maddrid as part of the EAA ARC International PhD Visit Scheme. In this blog, he discusses how the visit went. Visiting period: 2019/09/02 to 2019/11/08 (10 weeks) Initially, my main motivation for doing a research visiting at UC3M was to extend my network in Europe and more generally learn about the European universities landscape. Since I was planning to enter the…
Baptiste Colas
Baptiste Colas
3 min read
0
811

Non-financial reporting news

Dear Friends With this note I want to bring your attention to some developments that are happening in Europe in the field on non-financial reporting, which is the main focus of interest of the SRC. Indeed February has been a very active month. The European Commission launched an online public consultation on the review of the Non-Financial Reporting Directive which was issued in 2014. The SRC will respond to the questionnaire, but for your information…
BEGOÑA GINER
BEGOÑA GINER
2 min read
0
1077

EFRAG and Climate Change reporting

The European Financial Reporting Advisory Group (EFRAG) has published the first report of the European Lab on how to improve climate related reporting. See more details in our repository. We would also like to mention the publication of a short video of the European Lab and its activities.       
ARC Commitee
ARC Commitee
< 1 min read
0
1237

Corona virus implications for EAA Annual Congress 2020

The preparations for the EAA Annual Congress of 2020 continue. Given nearly 1,000 early-bird registrations by the end of February, the EAA is fully committed to doing whatever it takes to organize the Congress as planned. Please read here further information: http://www.eaacongress.org/r/default.asp?iID=JDLFLD
ARC Commitee
ARC Commitee
< 1 min read
0
1266

The Value Relevance of Risk Disclosure: An Analysis of the Banking Sector

By Bego&ntilde;a Giner, Alessandra Allini and Annamaria Zampella In this study, we test whether financial risk disclosures required by IFRS 7 and Pillar 3 are value relevant for investors in the European banking sector. The motivation of this research relies upon the concerns expressed by relevant institutions (i.e. the International Monetary Fund). They alerted on the increasingly use of complex instruments without providing relevant and reliable information, which could undermine the stability of financial markets.…
BEGOÑA GINER
BEGOÑA GINER
4 min read
0
1076