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Auditor Changes in the FTSE 100

This analysis was originally posted by Audit Analytics. An average of 11% of FTSE 100 companies have changed their auditor every year since 2014. Looking at the engaged effective date of the auditor changes, we found a consistent trend in the number of changes per year: In the United Kingdom, due to mandatory firm rotation, the maximum initial audit engagement period is ten years. However, the engagement can be extended another ten years following a…
Jessica McKeon
Jessica McKeon
3 min read
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4727

Overview of European Key Audit Matter (KAM) Disclosures

This analysis was originally posted by Audit Analytics. The disclosure of Key Audit Matters (KAMs) has been required for over a year now, and there is a lot of data available to be analyzed. In this post, we look at the KAM disclosures of more than 1,200 companies over the past three years and discuss some interesting trends that we see in the data. KAMs are required under ISA 701 for fiscal years ending on or after…
Jessica McKeon
Jessica McKeon
4 min read
0
1004

Auditor Changes and Audit Fees in Italy

This analysis was originally posted by Audit Analytics. Eleven out of the 100 companies listed on the FTSE MIB and the FTSE Italia Midcap changed their auditors from 2016 to 2017, and seven of those companies saw their audit fees decrease. The transposition of the European Audit Reform was finalized in Italy with the adoption of the Legislative Decree n. 135 of July 17, 2016 with the new rules effective on August 5, 2016. Mandatory firm…
Jessica McKeon
Jessica McKeon
3 min read
0
738

Three Ways to Measure Market Concentration: A Comparison Between the UK and Germany

This analysis was originally posted by Audit Analytics. When considering the concentration of the audit market – that is, how competitive the market is between audit firms – there is more than one way to measure control of the market beyond the number of clients an audit firm has. In this post, we look at three different metrics of audit market concentration, namely: 1) the number of clients audited, 2) the total market capitalization audited, and…
Jessica McKeon
Jessica McKeon
4 min read
0
732

Sustainability Reporting: Frontstage, Backstage, Façades and Hypocrisy

This blog summarizes the recent talk I recently delivered as part of the York University President's Sustainability Council Seminar Series – which, as its name indicates, addresses a broader audience primarily composed of non-accounting and non-business student, staff and faculty participants interested in various facets of sustainability-related issues. I believe that such exposure makes the topic, hence this blog, perhaps (and hopefully) more relevant. The talk itself was based on two recent papers (Cho et…
CHARLES CHO
CHARLES CHO
7 min read
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574

National Tax Association Conference

NTA Call for Papers: June 1 Submission Deadline   Dear Tax Colleagues: The National Tax Association is holding its 112th Annual Conference on Taxation in Tampa, Florida on Nov. 21-23, 2019. Leslie Robinson is this year’s program co-chair and she was able to allocate several sessions in topical areas that connect directly or indirectly with accounting research. Assuming we have enough demand, we may be able to organize sessions in: 1.       Corporate Tax (session chairs:…
MARTIN JACOB
MARTIN JACOB
2 min read
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1033

EAA Corporate Reporting Committee

With the new EAA Corporate Reporting Committee (CRC), the association wants to actively participate in debates about how companies can and should inform the wide variety of stakeholders about their activities and their impact on society in general. In addition, since non-financial information is increasingly attracting the interest of policy makers and standard setters, through the work of  this new committee the EAA aims to create awareness of the policy issues on these matters, and…
BEGOÑA GINER
BEGOÑA GINER
3 min read
0
870

Classroom Experiments with Real-Time Results Presentation

Classroom experiments are a great way to communicate insights and R/shiny is a fantastic tool to develop interactive data displays. Linking the two together, you can build a unique experience for your students! Recently, I used a shiny app to run a classroom experiment in the first class of my introductory cost accounting course. I uploaded code, data and materials to Github so that everybody can reuse it to construct similar experiments and, of course,…
Joachim Gassen
Joachim Gassen
4 min read
0
2779

How to keep your projects organized, part 1: folder structure

Everyone is familiar with the importance of delivering a paper that is written in a clean and organized way. However, the same thing can often not be said about the way that we organize and maintain the code and data used in the backend (i.e. code and data layer) of a project. This part of a project is usually not visible and good intentions to keep it organized tend to be one of the first…
Ties de Kok
Ties de Kok
8 min read
0
1690

EAA Awards – Recipients Announced for 2018-2019

This year, the Management Committee of the EAA agreed that it would award the Anthony Hopwood prize for academic leadership annually. It also decided to recognise the work published in European Accounting Review and Accounting in Europe by awarding prizes for the best paper, as well as a prize for best reviewer for both journals. The latter aims to recognise the importance and value of high quality feedback to authors who submit papers to the…
ARC Commitee
ARC Commitee
3 min read
0
2762
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