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The EAA Corporate Reporting Committee Initiative – Call for nominations

  In July 2018, the EAA invited expressions of interest in attending a workshop to create a Corporate Reporting Committee (CRC). With a focus on ‘wider corporate reporting’ – alternatively, integrated, nonfinancial, ESG or sustainability reporting – 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
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Customer Accounting. Creating value with customer analytics

This blog is coauthored with Massimiliano Bonacchi   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’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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Investors: why SDGs are the new black

This blog has been co-authored with George MARGESSON, MPA programme at Sciences Po Paris   The Sustainable Development Goals (SDGs) are turning the investment world upside down. According to an analyst “For me, the SDGs really correspond to a paradigm shift in responsible finance right now, turning to impact actually”. To understand how this shift is happening, we analysed the products currently offered by leading investment managers, and the published requirements of investment funds. We carried…
Delphine Gibassier
Delphine Gibassier
8 min read
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Qualitative Research Methods in Business and Accounting

In an exciting development, a purpose-built qualitative research methods colloquium is to be held in Singapore on 14 and 15 March 2019. The 10th Asia-Australia Colloquium on Qualitative Research Methods in Business and Accounting will take the highly successful colloquium from Australia and Europe to its inaugural offering in Asia. Our aim is to promote qualitative research methods among colleagues and students and to encourage them to publish their work with rich, surprising and meaningful…
Mark Christensen
Mark Christensen
2 min read
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If all you have is a hammer… natural language processing in financial markets

The amount of corporate information is increasing exponentially and most of it is non-numerical data, such as texts, images and video. Regulatory innovations in the area of financial and non-financial reporting require corporations to provide rich information not only on their financial activities but also on their corporate governance, as well as their environmental and their social activities. Information provided by financial analysts, the media but also by users of social networks add to the…
Joachim Gassen
Joachim Gassen
5 min read
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How to transfer research from audit faculty to standard setters and regulators: The Video version

How to transfer research from audit faculty to standard setters and regulators: The Video version I want to thank my research colleagues, Kris Hoang at the University of Alabama, Yi Luo at Queen’s University and Jim Sylph formerly of the International Federation of Accountants and the International Auditing and Assurance Standards Board for their efforts on this project.  In particular, Kris Hoang lead the development of the video and presented the project at the Illinois Audit…
STEVEN SALTERIO
STEVEN SALTERIO
3 min read
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2018 ICAEW PD Leake lecture

More than words: the use of textual analysis in corporate reporting  With the continued growth of corporate reporting disclosures and a diverse range of corporate communications now in use, questions about the consistency and credibility of this information are being raised by investors and other stakeholders. Acknowledging this issue, this year’s PD Leake lecture, organised by ICAEW and funded by ICAEW’s charitable trusts, considered one possible solution – the use of textual analysis. Drawing on his…
Alison Dundjerovic
Alison Dundjerovic
3 min read
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Some Tips on Refereeing for Academic Journals

This post is based on an “interview” I did for publons a couple of years back. I hope that you find it interesting and useful.   Managing invitations – At what stage does an early career scientist become qualified to peer review? Once they have graduated with their PhD and/or when they have published one or two of their own relevant papers in reasonable quality journals (I think that its important to have had firsthand…
Robert Faff
Robert Faff
11 min read
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HOW TO Reverse-engineer an Accounting Pitch: RE#1 – “SEC comment letters and insider sales” [Deechow, et al, 2015, TAR]

For students beginning their training in research, academic literature can be wordy and hard to understand. Often students will try to read research articles like a novel – starting at the beginning and getting lost before the end. Student’s may highlight paragraphs and take notes, however these can be of limited value without a structured framework that allows your observations to be recorded in a format that can be used as a learning tool and…
Robert Faff
Robert Faff
3 min read
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On the Art of Pitching your Accounting Research

In this blog post I link Kinney’s famous 3 paragraphs, pitching research and the “elevator pitch”. The post builds on my earlier posts on the EAA ARC: * ““Pitching Research” to an accounting academic expert – a difficult task made easier”:  https://bit.ly/2NqpKTR * ***ACCOUNTING ROOKIE ALERT*** How to Pitch your Job Market Paper!: https://bit.ly/2MLQsd2   (1) How would I Pitch my Research to an Expert in the Field? The simple answer is to follow the…
Robert Faff
Robert Faff
5 min read
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