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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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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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942

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
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762

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
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2028

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
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1428

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
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2701

Extension of deadline for submission of IASB 2019 research forum papers to JIAR

The 2019 IASB research forum is being held in conjunction with the Journal of International Accounting Research on 28-29 October in Short Hills, New Jersey, US.  The editors of JIAR are pleased to announce an extension to the deadline for the submission of papers for the forum to 23 April 2019.   Submissions are invited that can provide evidence to inform the standard-setting activities of the IASB. Particular areas of interest include: Convergence between the IASB and…
ARC Commitee
ARC Commitee
2 min read
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2616

Getting started with Python for Accounting Research

The Python programming language is a very powerful tool to have in your toolkit as an Accounting researcher. Python is the data science equivalent of a Swiss army knife as it can be used to solve a wide variety of problems: data gathering, web scraping, data processing/cleaning, natural language processing, data analysis (e.g. machine learning), and data visualization. While other tools like R, Stata, and SAS might outshine Python in specific applications (e.g. statistical analysis)…
Ties de Kok
Ties de Kok
3 min read
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6238

The consequences of disclosing key audit matters (KAMs): A review of the academic literature

In this recently published paper, Melina Heilman (Technische Universität Dortmund) and I review the emerging body of academic research which examines the effects of KAM disclosures in the auditor’s report. We do so by examining four distinct streams of research. First, we review research papers that investigate whether KAM disclosures indeed have the potential of meeting the expectations of standard setters and regulators with respect to providing a more valuable reporting model. Second, some scholars…
Anna Gold
Anna Gold
3 min read
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2377

Overview of European Key Audit Matter (KAM) Disclosures

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 December 15, 2016. Therefore, fiscal 2017 is the…
WALTER WILLEY
WALTER WILLEY
4 min read
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2883
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