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Auditor Social Capital and Auditor Compensation

In a recently published paper, Nieves Carrera, Marco Trombetta, and I examine whether auditor social and human capital are associated with auditor compensation in a market dominated by a large number of small and medium private clients and small suppliers.  Private companies demand audit quality to mitigate agency conflicts, to satisfy contractual constraints imposed by creditors, to support managers’ decisions, and to obtain business advice in order to improve operational efficiency and effectiveness (Vanstraelen &…
PIETRO ANDREA BIANCHI
PIETRO ANDREA BIANCHI
6 min read
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EAA JOB MARKET FOR ACCOUNTING ACADEMICS

TALENT WORKSHOP EAA JOB MARKET FOR ACCOUNTING ACADEMICS (Madrid. November 8-9, 2019) Building Bridges between Young Talent and Academic Institutions https://eaa-jobmarket.ie.edu/ Institutions of higher learning witness increasing mobility of PhD students and faculty. Combining the strengths of the web and face-to-face initiatives, the Management Committee of the EAA agreed to launch the fifth edition of its job market, a Talent Workshop, for accounting academics. Testimonials: CRISTINA GRANDE (TW 2018, PHD FROM UNIVERSIDAD CARLOS III DE MADRID,…
SALVADOR CARMONA
SALVADOR CARMONA
7 min read
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EAA 2020 congress first announcement and call for papers

We kindly invite you to submit a paper for, and consider attending the European Accounting Association’s 43rd Annual Congress on 27-29 May 2020 in Bucharest, Romania. The congress will take place at 2 5-star hotels situated downtown Bucharest, namely the Athenee Palace Hilton Hotel and the Radisson Blu Hotel. Additionally, iconic restaurant and locations have been chosen to host the congresses’ social events, completing the experience of the congress delegates. The Romanian Athenaeum, the Palace of…
CATALIN NICOLAE ALBU
CATALIN NICOLAE ALBU
2 min read
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Trends in the Number of Key Audit Matters Reported

This analysis was first posted by Audit Analytics. As Audit Analytics’ Key Audit Matters (KAMs) database continues to expand, we are noticing some significant trends in the number of KAMs reported in annual reports. The average number of KAMs reported in 2018 was 2.66 per audit opinion. Interestingly, this number has been trending downward each year since the adoption of KAMs as a standard in Europe. (Note: The average number of KAMs disclosed so far in 2019…
Jessica McKeon
Jessica McKeon
3 min read
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Changes in KAM Count

This analysis was originally posted by Audit Analytics. We recently analyzed the frequency in which key audit matters (KAMs) were disclosed in 2017 and 2018. In this post, we take a closer look at the changes in the number of KAMs disclosed by companies during the same time period. This analysis looks at audit opinions from more than 2,400 companies that had KAMs in both 2017 and 2018. Of these companies, 57% had no change in the number of KAMs disclosed from…
Jessica McKeon
Jessica McKeon
2 min read
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953

Another Shark Tank Opportunity in 2020 – calling Capital Market Researchers!

PUBLICATION OPPORTUNITY & SHARK TANK EVENT => BREAKING NEWS – 6 journals signed up! Following on from the highly successful inaugural SHARK TANK event at the World Finance Conference 2019 in Santiago, Professor Robert Faff from the University of Queensland Business School will co-ordinate and lead a new SHARK TANK event at the WFC2020 in Malta. The key focus of this event: is targeting HIGH QUALITY seasoned papers presented at the WFC2020 conference; papers to…
Robert Faff
Robert Faff
2 min read
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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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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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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
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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
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