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Can Accountants Save the World? Incorporating Sustainability in Accounting Courses and Curricula

A blog by Charles Cho and Hannele Mäkelä   The new academic year is about to start, turning our minds back into teaching. How tempting it would be to take the slides from the prior year(s) and do what we know best. However, recent changes in global governance and accounting standard setters’ agenda encourage (force?) us to step outside our comfort zone and think: “how can we incorporate sustainability into accounting courses and curricula?” While many…
CHARLES CHO
CHARLES CHO
5 min read
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3572

ICAS issues three calls for research

ICAS has just issued three calls for research on (i) the impact of technology on the accounting profession and on (ii) drivers of corporate value and other intangibles.  The technology calls cover a wide range of technology impacts but have two specific areas of focus – how advancements in technology will impact professional ethics and the profession’s Code of Ethics, and how real-time and quick-time information will impact on the profession and particularly on the…
ARC Commitee
ARC Commitee
< 1 min read
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3242

Frequency of KAMs

This analysis was originally posted by Audit Analytics. Fiscal year 2017 marks the first full year that Key Audit Matter (KAM) disclosures were required in all EU member states.1&nbsp;In this analysis, we look at KAM disclosures from the audit opinions of approximately 1,400 companies listed on European Stock Exchanges, focusing on select large-, mid-, and small- cap indexes for 2017 and 2018. As shown in the graph below, the most common number of KAMs disclosed…
Jessica McKeon
Jessica McKeon
2 min read
0
887

EAA2020 => Join the “Shark Tank” experience!

*** STOP THE PRESS UPDATE! #5 *** (27/11/19): European Accounting Review joins the EAA2020 Shark Tank, bringing the shark journals involved = 12! An unprecedented access to accounting journal editors: Other shark journals &#8230; Abacus; Accounting &amp; Finance; Accounting Forum; Accounting in Europe; Accounting, Organizations &amp; Society; Contemporary Accounting Research; Journal of Accounting and Public Policy; Journal of Contemporary Accounting &amp; Economics; Journal of International Accounting Auditing and Taxation;Journal of Public Budgeting, Accounting &amp; Financial…
Robert Faff
Robert Faff
3 min read
1
1172

Consultation on the non-binding guidelines on non-financial reporting

Posted by Laura Girella, L&uacute;cia Lima Rodrigues and Riccardo Stacchezzini, on behalf of the EAA Corporate Reporting Committee In response to a call for responses by the European Commission on its document entitled &ldquo;Targeted consultation on the update of the non-binding guidelines on non-financial reporting&rdquo; on March 20, 2019, the Corporate Reporting Committee of the European Accounting Association (&ldquo;the CRC&rdquo;) submitted its response to the issues raised therein. The CRC submitted its response to the…
EAA Stakeholder Reporting Committee
EAA Stakeholder Reporting Committee
4 min read
0
952

European Companies with Frequent Auditor Changes

This analysis was originally posted by Audit Analytics. &nbsp; While much of the concern surrounding audits in Europe revolves around long tenures &ndash; audit firms auditing the same client for years, or even decades, on end &ndash; it is perhaps more of a concern when a company switches its auditor very frequently. Using the Audit Analytics&rsquo; European databases, we identified a few companies that had multiple auditors in a short amount of time. Laura Ashley…
Jessica McKeon
Jessica McKeon
5 min read
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2478

EAA Annual Congress 2019 – Who said accountants are boring?

Finally, time to relax!  After literally years of planning, the 42nd EAA annual Congress that took place in Paphos, Cyprus is over.  The local hosts organized the meeting having two main goals in mind. Our first goal was to ensure that the Congress offered participants a rich academic and intellectual experience. Toward that end, during this year’s Congress we held two IFRS Foundation events, one of which was on primary financial statements, nine symposia with diverse…
Irene Karamanou
Irene Karamanou
4 min read
0
898

Update from the EAA Corporate Reporting Committee

Posted by Elizabeth Demers, Laura Girella and L&uacute;cia Lima Rodrigues, on behalf of the EAA Corporate Reporting Committee In response to a call for responses by the Financial Reporting Council on their document entitled, &ldquo;Business Reporting of Intangibles:&nbsp; Realistic Proposals&rdquo; on April 30, 2019, the Corporate Reporting Committee of the European Accounting Association (&ldquo;the CRC&rdquo;) issued a memorandum outlining our position related the issues raised therein. Overall, it was our opinion that the implementation of…
EAA Stakeholder Reporting Committee
EAA Stakeholder Reporting Committee
3 min read
0
798

KAMs Enter as the UK Exits

This analysis was originally posted by Audit Analytics. The United Kingdom&rsquo;s pending exit from the European Union has been a cause of extreme uncertainty, both geopolitically and economically. Given the potential magnitude of the event, and considering London&rsquo;s place as a center of global finance and industry, there is little doubt that Brexit will have a substantial impact on the companies based in the UK and listed on the London Stock Exchange. These concerns, however,…
Jessica McKeon
Jessica McKeon
3 min read
0
869

On receiving the 2019 EAA Anthony G. Hopwood Award for Academic Leadership in Accounting

I sincerely thank the EAA and its Awards and Management Committees for honouring me with this award. The motivation in the ARC announcement for giving me the Award, mentions my contributions to the advancement of accountancy (accounting) research in Europe. These contributions did not happen in isolation. So I need to thank many people and 2 institutions, and explain why I thank them. I like to use accountancy, and not accounting, to refer to Financial…
WILLEM BUIJINK
WILLEM BUIJINK
15 min read
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