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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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1743

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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1107

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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1169

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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1044

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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826

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
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1019

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
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5237

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
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838

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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1757

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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