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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
0
3148

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
0
2707

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
0
3722

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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1778

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
0
3361

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
0
2604

Wishes from the ARC Team

  Dear members, partners, and friends  It's been a pleasure to work with you this year!   On behalf of the ARC team,    Our warmest wishes for a Happy Holiday Season and a Wonderful New Year!     See you all in 2019!
GIOVANNA MICHELON
GIOVANNA MICHELON
< 1 min read
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7776

Launch of the EAA ARC International PhD Visit Scheme

This November we launched the new EAA ARC PhD International Visit Scheme. The scheme provides opportunities for PhD students who are EAA members to visit a leading European accounting research department. The visits aim to help students to advance their PhD research in ways that may not be possible in their home institution. Many students have participated in international PhD exchange visits on an ad hoc basis. However, it has not always been easy to find…
MARK ANTHONY CLATWORTHY
MARK ANTHONY CLATWORTHY
3 min read
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3331

The EAA Corporate Reporting Committee Initiative – Call for nominations

&nbsp; In July 2018, the EAA invited expressions of interest in attending a workshop to create a Corporate Reporting Committee (CRC).&nbsp;With a focus on &lsquo;wider corporate reporting&rsquo; &ndash; alternatively, integrated, nonfinancial, ESG or sustainability reporting &ndash; the EAA envisages that the CRC will sit alongside, and complement, the existing Financial Reporting Standards Committee (FRSC) in bringing contributions of academic research to the standard-setting process. With this purpose, I chaired an EAA-hosted workshop, held at the…
RICHARD BARKER
RICHARD BARKER
2 min read
0
911

Customer Accounting. Creating value with customer analytics

This blog is coauthored with Massimiliano Bonacchi &nbsp; In recent years, several firms have witnessed a period of transformative developments that emphasize the central role of customers in all industries. Consumers hold far more power than ever before in today&rsquo;s ultracompetitive and fast evolving business landscape as suggested by a recent Forrester report. The transition from a product-centric, transaction-focused business model to a more relationship-oriented or customer-centric view appears as a necessary condition to sustain…
Paolo Perego
Paolo Perego
4 min read
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1443
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