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Academic Database

The International Integrated Reporting Council (IIRC) is today launching a new <IR> Academic Database, bringing together over 200 academic studies highlighting the potential positive ramifications of adopting integrated reporting, as well as commenting on emerging best practice.   Research included in the database concludes that integrated reporting leads to increased stock liquidity, better performance, higher market valuation and a longer-term investor base for the businesses that adopt it. The database, which is a freely available…
LAURA GIRELLA
LAURA GIRELLA
< 1 min read
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129

Transferring Audit Research Knowledge to Audit Standard Setters and Regulators

This blog entry is based on my closing plenary talk at the Foundation for Audit Research International Conference in the Netherlands in June 2018. The first paper related to this talk appears in Accounting Perspectives in the Fall 2018 issue. I want to thank my research colleagues, Kris Hoang at the University of Alabama, Yi Luo at Queen&rsquo;s University and Jim Sylph formerly of the International Federation of Accountants and the International Auditing and Assurance…
STEVEN SALTERIO
STEVEN SALTERIO
10 min read
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8438

On Humanities in Business Education

In the years leading up the last French Presidential election, economic growth, or &ldquo;la croissance&rdquo;, became a political buzzword in France. The French president at the time, Fran&ccedil;ois Hollande, staked his reelection on growth. He failed to deliver and never put his name forward for a second shot at being le pr&eacute;sident. His Minister of the Economy, Emmanuel Macron, was responsible for delivering la croissance yet failed to do so. He ended up with the…
Claudine Mangen
Claudine Mangen
9 min read
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1827

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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9093

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
0
1189

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 &lsquo;calculative rationale&rsquo;, 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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294

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 Comptabilit&eacute; (AFC) supported…
Helena Isidro
Helena Isidro
2 min read
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5154

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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4078

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. Spekl&eacute;, 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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8555

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&#8217;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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2118
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