logo
logo

Latest Blogs

Diversity in Accounting: Trends, Gaps, and Future Directions

Introduction In accounting, diversity has emerged as a key area of study, reflecting broader societal shifts towards inclusivity and equity. Our recent systematic literature review sheds light on the evolving landscape of diversity within the accounting literature, offering insights into prevailing trends, research gaps, and potential future directions. Trends in Diversity Research The review, spanning publications from 1979 to 2021, analyzed 428 studies, revealing a notable surge in diversity-focused research, particularly from 2017 to 2021,…
Alessandro Ghio
Alessandro Ghio
3 min read
0
682

Leveraging Digital Expertise: A New Frontier in Auditor Value Creation

In an era where digital transformation is remaking industries, auditors find themselves swept up in the winds of change. Our recent study published in the European Accounting Review, titled “The Effect of Audit Partner Digitalization Expertise on Audit Fees” (Maghakyan, Jarva, Niemi, & Sihvonen), offers insights into the impact of digital expertise on the evolving audit landscape. It highlights a pivotal shift: audit partners with robust digital skills command a premium of up to eight…
ARC Commitee
ARC Commitee
2 min read
0
434

Two calls for contributors to the FRSC’s comment letters

Within the EAA, the Financial Reporting Standards Committee (FRSC) views itself as the academic sparring partner to the financial reporting standard setters including the IASB and EFRAG. To this end, the FRSC regularly writes comment letters and organizes EAA Reporting Standards Workshops together with the IASB and EFRAG. Within the frame of this activity, the Financial Reporting Standards Committee (FRSC) invites expressions of interest in contribution to one of the two following comment letter projects.…
BAHA DIYAROV
BAHA DIYAROV
2 min read
0
524

SRC is inviting expressions of interest in contribution to the comment letters as a response to the EFRAG’s EDs on LSME and VSME

Within the EAA, the Stakeholder Reporting Committee (SRC) strives to foster collaboration with standard setters and policymakers in the field of sustainability reporting. To this end, the SRC has been organizing EAA webinars, the so call “In conversations with…”, as well as symposiums at the EAA conferences, among other activities, such as writing comment letters. Within the frame of this activity, and for the first time, the SRC is inviting expressions of interest in contribution to the…
BAHA DIYAROV
BAHA DIYAROV
2 min read
0
461

2024 Anthony G. Hopwood Award for Academic Leadership

The EAA is delighted to announce the two recipients of the 2024 Anthony G. Hopwood Award for Academic Leadership   Professor Peter Pope, Bocconi University and London School of Economics and Political Science & Professor Martin Walker, University of Manchester Peter Pope and Martin Walker have made significant and enduring contributions to our understanding of accounting and capital markets and to the continued development of the European accounting research community. While their impact has been…
BAHA DIYAROV
BAHA DIYAROV
4 min read
0
988

EAA Visiting PhD Scheme at Bocconi University – Post-visit report by Furqan Shah

My visit to Bocconi University through the EAA PhD Scheme was a profoundly enriching experience, providing me with invaluable opportunities to interact with PhD students and faculty members. Interacting with PhD students and faculty over coffee catchups and lunches was a highlight of my stay. These informal gatherings allowed me to discuss my research and gain fresh perspectives and constructive feedback. This interactive environment has certainly enhanced the quality of my research endeavors. I also…
ARC Commitee
ARC Commitee
2 min read
0
479

EAA Comment Letter in response to the PIR on IFRS 15 – Revenue from Contracts with Customers

Elisabetta Barone (Brunel University London & Cork University Business School), Stephani Mason (DePaul University), Araceli Mora (Universidad de Valencia), and David Procházka (Prague University of Economics and Business) on behalf of the Financial Reporting Standards Committee (FRSC) of the European Accounting Association sent a comment on the Post-Implementation Review on IFRS 15 Revenue from Contracts with Customers to IASB and EFRAG. The purpose of the EAA FRSC and the EAA members is to bring contributions…
ARC Commitee
ARC Commitee
3 min read
0
478

Spillover Effect of Climate Disaster for Management Forecast

Climate disasters not only impose substantial economic costs on firms that are directly exposed, but they also generate significant externalities. A comprehensive evaluation of climate disasters requires understanding its consequences, not only for exposed firms, but for other firms as well. In my study “Spillover Effect of Climate Disaster for Management Forecast” (forthcoming at European Accounting Review), I examine whether and how climate disasters hitting product market peers influence management forecasting and strategic planning by…
ARC Commitee
ARC Commitee
2 min read
0
456

Understanding the Role of Audit Committee Chairs in Enhancing Audit Quality

In the complex world of financial reporting, Audit Committee Chairs (ACCs) play a pivotal role in ensuring the integrity of corporate governance. What are their personal objectives and incentives that guide them in their actions to maintain and improve audit quality? The recent European Accounting Review article “Audit Committee Chairs’ Objectives and Risk Perceptions: Implications for Audit Quality” (Jürgen Ernstberger, Bernhard Pellens, André Schmidt, Thorsten Sellhorn & Katharina Weiß) shows how ACCs’ personal objectives and…
Thorsten Sellhorn
Thorsten Sellhorn
3 min read
0
686

Earnings Management and the Role of Moral Values in Investing

In a world where financial returns often take center stage, this study sheds light on the powerful role of moral values in investment decisions. This research delves into how investors perceive CEOs based on their engagement in earnings management and how these perceptions, coupled with the investors’ own moral values, influence their investment choices. The study primarily revolves around the concept of earnings management – the practice where CEOs can legally influence reported earnings. In…
ARC Commitee
ARC Commitee
2 min read
0
711
WordPress Cookie Plugin by Real Cookie Banner