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Why theory can make a difference for archival empirical accounting research

When you work on an archival empirical research project, have you ever read analytical models, for example, agency, rational expectation, disclosure, contracting, signaling, and other economic models? A typical perception is that they are difficult to read and to understand, there is a lot of math, their results are highly specific, and they are based on many assumptions. Why invest time into comprehending them? Below, I will try to convince you that such investment is…
ALFRED WAGENHOFER
ALFRED WAGENHOFER
5 min read
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Male-only Oscars? Why gender matters for teaching awards

This blog has been written by Anne JENY and Laurence LESCOURRET and it is also available at the PedagoLab@ESSEC Why are there different interpretive awards for actors and actresses, but no consideration of gender in teacher performance evaluations in the classroom? It has been shown for many years that there is a gender bias in student assessments (see Basow, 1995). Gender bias exists if female and male professors obtain different evaluations which cannot be explained…
ANNE JENY-CAZAVAN
ANNE JENY-CAZAVAN
3 min read
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AFGR – Special Issue: Interdisciplinary Perspectives on Accounting and Social Change

Much of mainstream accounting and finance research is rooted in a neoliberal ideology that prioritises the pursuit of individualistic self-interests and wealth maximisation. The overly simplistic nature of this ideology enables a ‘calculative rationale’, whereby the production of financial information in reports and associated guidance is understood as an objective endeavour. From this perspective, accountants are often seen to play a passive role in the production of financial information regarding organisations. However, this relationship can…
Matthew Sorola
Matthew Sorola
3 min read
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EAA teams up with National Associations

The EAA has initiated partnerships with national associations with the aim of fostering the development of accounting academics, especially junior scholars and PhD students, and promoting joint projects. The first collaboration was set up with the Portuguese Network of Accounting Research (Grudis) and involved the participation of a prominent EAA academic as guest speaker in the Doctoral Colloquium and Annual Conference of Grudis. A similar collaboration established with the Association Francophone de Comptabilité (AFC) supported…
Helena Isidro
Helena Isidro
2 min read
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EAA Annual Congress 2018 – The beauty of being an academic

While I walk in the Bocconi campus these days, it looks unusually quiet to me… The hectic days of the EAA Annual Congress are over. Three days during which the campus has been literally invaded by academics from all around the world. You could see hundreds of them trying to find their way to the sessions, meeting colleagues and friends, discussing research projects in front of a nice cup of Italian espresso or cappuccino… such…
ANNALISA PRENCIPE
ANNALISA PRENCIPE
3 min read
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Journal of Management Accounting Research – Special Forum on Survey Research now available!

The Journal of Management Accounting Research (JMAR) is pleased to announce the forthcoming SPECIAL INTEREST FORUM ON SURVEY RESEARCH, co-edited by Professors Sally K. Widener, Clemson University, and Roland F. Speklé, Nyenrode University, The Netherlands. The Special Interest Forum explores how rigorous and innovative survey-based research extends our understanding of important questions and provides a valuable method for the testing of theory. Such research will help steer the future direction of management accounting research and…
Karen Sedatole
Karen Sedatole
2 min read
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Textual Analysis for Accounting Research using Python

During the 2018 EAA PhD Forum in Milan I gave a break-out session on NLP / Textual Analysis for Accounting research using Python. In my talk I provided a bird’s-eye view of the various NLP techniques that are relevant for Accounting research. The full set of slides can be viewed online on my personal website: http://www.tiesdekok.com/EAA_2018_NLP/ (My talk was recorded on video, available here) I have also created a Jupyter Notebook with code examples for…
Ties de Kok
Ties de Kok
< 1 min read
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Reflections after EAA 2018

Last time I participated in EAA was in 2010 in Istanbul when I was a new PhD graduate. This time at Milan EAA, I had some experience behind me. I want to share my reflections from EAA-18 with you. This year the congress hosted a recorded number of participants, 1 600 attendants from all over the world. I really enjoyed the scientific programme, which was genuinely inclusive and diverse. Sessions included different perspectives, e.g., critical, semantic,…
Alexandra Middleton
Alexandra Middleton
2 min read
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Audit Analytics Compares Non-Audit Service Fees between the EU and US

Comparing Non-Audit Service Fees between the EU and US POSTED ON&nbsp;JUNE 5, 2018&nbsp;BY&nbsp;JOHN PAKALUK Some time ago, we&nbsp;looked at how US companies&nbsp;would measure up against the new non-audit services fee cap in effect in the European Union. In the major EU&nbsp;audit reform&nbsp;of 2014, one of the stipulations includes a cap on fees for permitted non-audit services (NAS). Going forward, fees for non-audit services cannot exceed 70% of the average of the entity&rsquo;s audit fees over…
WALTER WILLEY
WALTER WILLEY
3 min read
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EU Auditor Market Share: 2017 Audit Reports by Audit Analytics

EU Auditor Market Share: 2017 Audit Reports POSTED ON&nbsp;MAY 21, 2018&nbsp;BY&nbsp;STEVEN DIXON 16 Of more than 600 companies included in the major large and mid-cap indices in five of the largest countries in Europe, over 98% are audited by one of the Big Four. The remaining 1% were audited by either BDO or Grant Thornton. For this post, we looked at the the fiscal 2017 audit opinions for companies from a selection of large and…
WALTER WILLEY
WALTER WILLEY
4 min read
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4147
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