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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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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
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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
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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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Investors: why SDGs are the new black

This blog has been co-authored with&nbsp;George MARGESSON, MPA programme at Sciences Po Paris &nbsp; The Sustainable Development Goals (SDGs) are turning the investment world upside down. According to an analyst &ldquo;For me, the SDGs really correspond to a paradigm shift in responsible finance right now, turning to impact actually&rdquo;. 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&nbsp;version 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 Standards Board for their efforts on this project.&nbsp; 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&nbsp; 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&rsquo;s PD Leake lecture, organised by ICAEW and funded by ICAEW&rsquo;s charitable trusts, considered one possible solution &ndash; the use of textual analysis. Drawing on&nbsp;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 &ldquo;interview&rdquo; I did for publons a couple of years back. I hope that you find it interesting and useful. &nbsp; Managing invitations &#8211; 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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