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Fair Value Accounting: Making Accounting less Useful?

In a recent article in the Financial Times, Jonathan Ford argues that accounting information has become significantly less useful over time due – at least in part – to the increasing use of fair values over historical cost. He states: “The use of fair values tends to accelerate the recognition of profits, introducing procyclicality because the prices themselves bake in estimates of anticipated earnings as well as what has actually been realised to date.”  …
MARK ANTHONY CLATWORTHY
MARK ANTHONY CLATWORTHY
4 min read
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2822

Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards

In a recent report, coauthored with Hans Christensen and Luzi Hail, we provide an economic analysis for a widespread adoption of corporate social responsibility (CSR) reporting standards in the United States. Using an extensive review of the academic literature in accounting, finance, management, and economics we discuss possible economic consequences, including real effects and implementation issues, related to the adoption of such disclosure and reporting standards by U.S. companies. The seven key questions I address…
Christian Leuz
Christian Leuz
13 min read
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3621

Call for partnerships with National Associations

Recently, the EAA has initiated partnerships with National Associations with the aim of fostering the development of accounting academics, especially junior scholars and PhD students. Examples of these collaborations include the Portuguese Network of Accounting Research, the French National association Association Francophone de Comptabilité (AFC), and The Brazilian Research Accounting Association (ANPCONT). The EAA is inviting expressions of interest by National Associations to establish agreements. Any National Association involving accounting academics, with a particular interest…
Helena Isidro
Helena Isidro
2 min read
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4272

EAA Annual Congress 2019, Paphos – Important Announcements

Call for EAA 2019 Registration !  Important announcements !   Members and friends of the European Accounting Association (EAA) are invited to join the 42nd Annual Congress to be held at the Aliathon Holiday Village Hotel in Paphos, Cyprus, May 29-31, 2019. Early-bird Registration EAA 2018 registration opened in November 2018. Early-bird fees are available until February 28, 2019. (Note: Presenters must register by the early bird deadline. The notification of acceptance will be sent by…
GIOVANNA MICHELON
GIOVANNA MICHELON
3 min read
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2911

Auditor Tenure among Nordic Indices

In this post, we look at the longest auditor tenures of the companies in the top Nordic indices. This includes a review of 136 companies, with only one having a joint audit. As shown in the graph below, eight of these 136 companies, or 6%, have an auditor tenure of over 25 years. This is contrasted to 56% of the companies with an auditor relationship of ten years or less. Thirty percent of the companies…
WALTER WILLEY
WALTER WILLEY
2 min read
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3119

Accounting Thought and Practice Reforms: Ray Chambers’ Odyssey

A blog by Graeme Dean, Martin Persson and Franke Clarke This blog summarizes and celebrates the intellectual contributions of Raymond John Chambers (born 16 November 1917, died 13 September 1999). It was commissioned because the works of Chambers, described by Edwards (1994)as one the twentieth century’s greatest accounting thinkers, are only minimally known to present day students and younger academics. This overview canvasses the forces that fostered the development of Chambers’ ideas and also those…
Graeme Dean
Graeme Dean
16 min read
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2662

An Overview of European Stock Exchanges

Audit Analytics offers a suite of data products covering European companies. With comprehensive databases of Audit Opinions, Audit Fees, Auditor Tenure, Key Audit Matters, and Transparency Reports, we track over 6,000 companies listed on exchanges across all 31 countries in the EEA and Switzerland. We’ve written a handful of posts over the past few months highlighting certain aspects of this data. In this post, we’ll look at some very high-level descriptive statistics of the population as a…
WALTER WILLEY
WALTER WILLEY
3 min read
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3694

2018 ARC Blogs – Editor’s Choice

The blogs on this page have been selected by the Editor-in-Chief as noteworthy or likely to be of high interest to the accounting research community.   Evidence-Based Policymaking: Challenges and Opportunities for Accounting and Financial Markets Research Posted by Christian Leuz on April 16, 2018 Christian Leuz draws parallels with developments in evidence-based medicine to illustrate the challenges and opportunities for accounting and financial markets when attempting to provide evidence for policy making.   Interactive Robustness…
GIOVANNA MICHELON
GIOVANNA MICHELON
2 min read
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1752

It’s (rookie) recruiting season, and thus, letter writing season, too

Being on the receiving end of recruitment for accounting candidates, I have seen some exemplar letters from advisors and additional letter writers. But the experience is uneven. I have seen the accounting letters improve over the years, but there is still quite some variance. Variance in letter content of course is to be expected, and informative; but not quite in the approach and the expectations of what a value-added letter writing exercise should aim to…
Wim A Van der Stede
Wim A Van der Stede
6 min read
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3336

What does a Professor of Accounting do?

Main points: The role of accounting academics in driving change in practice and policy has lacked visibility Academics have critical thinking skills of value to the profession, business and policy makers When people ask me what I do for a living, I wonder what they imagine it involves.  Do they think of Professors as people who don’t/can’t practice and accountants as people who do tax returns and read balance sheets?  Professors are change agents in…
Carol Adams
Carol Adams
5 min read
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