Latest Blogs

Retrieving data from WRDS directly using Python, R, and Stata

Downloading data from the WRDS website is convenient but not the most transparent and replicable as it requires a workflow along the lines of: Create a list of identifiers using your program (i.e. Python) Load the identifiers into the WRDS web interface + make your query Download the resulting data from WRDS into a file Load the WRDS data file back into your program The problem is that step 2 and step 3 happen outside…
Ties de Kok
Ties de Kok
4 min read
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Academic Network

The <IR> Academic Network provides a space for connecting theory and practice by bridging academia to those who directly prepare and benefit from integrated reports. The IIRC is looking for partners to help harness the support and enthusiasm of the participants in this network. See more information here: http://integratedreporting.org/news/iirc-announces-invitation-to-tender-to-support-academic-network/  [deadline for expressions of interest is 30 March 2018]  
ARC Commitee
ARC Commitee
< 1 min read
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IASB Research Forum

The interests of the academic and standard setting communities are sometimes regarded as being misaligned (for instance, see Fülbier, Hitz and Sellhorn, 2009; Singleton Green, 2010; Rutherford, 2010; and Singleton-Green, 2015). Academic research is often accused of lacking in relevance to standard setters, too technical to be understandable and/or poorly communicated. At the same time, standard setters are sometimes charged with not making full use of the reliable and independent evidence provided by academic studies…
ARC Commitee
ARC Commitee
2 min read
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1101

Videogames: a useful tool for Accounting Learning?

Although the use of games has long been present in higher education classrooms, there remain many unresolved questions in relation to its effectiveness. At the EAA 2017 PhD Forum, we focused on the effectiveness of Digital Game Based Learning (DGBL) and, in particular, on videogames, as a relatively new instrument for educational use in higher education environments. If we examine the history of game use in higher education, we realize that simulations have been the…
Soledad Moya
Soledad Moya
4 min read
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7335

Editors’ view on the review process in accounting journals

Editors&rsquo; view on the review process in accounting journals, presented at the EAA 2017 In the 2017 EAA Congress, the editors of leading accounting journals presented some useful insights into the review process. The editors in the panel were Keith Robson, editor of Accounting Organizations and Society; Herv&eacute; Stolowy, editor of European Accounting Review; Mark Clatworthy, joint editor of Accounting and Business Research; Mary Barth, incoming editor of The Accounting Review, Paul Andr&eacute;, editor of…
Helena Isidro
Helena Isidro
4 min read
0
28252

Welcome to the EAA Accounting Research Centre (ARC)

Initially launched in September 2016 with the goal of supporting the research productivity of doctoral students and junior faculty, the ARC represents a&nbsp;milestone&nbsp;in the 40-year history of the EAA and contributes to expanding our research community, enhancing the exchange of ideas and improving collaboration. We are pleased to announce a fully renovated platform, which includes new features, content and editorial team. Continuing its initial structure, the ARC is formed of three pillars. First and foremost,…
MARK ANTHONY CLATWORTHY
MARK ANTHONY CLATWORTHY
4 min read
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Use Python to calculate the facial width to height ratio (fWHR)

There is a rise of papers that calculate the Facial Width-to-Height ratio (fWHR) as a proxy for the personal/physical traits (&#8220;facial masculinity&#8221;) of executives such as CEOs. There is no perfect definition on what the fWHR captures, but most papers interpret the fWHR to be associated with traits such as aggression, risk-seeking, and egocentrism. For a more comprehensive discussion I recommend reading Lefevre, et al. (2013) and Jia, van Lent, and Zeng (2014), available here:…
Ties de Kok
Ties de Kok
5 min read
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11444

A note on Martin Messner’s ‘Using Interviews’ slide deck

By Chris Chapman The research interview, like any other method, requires clarity of purpose, careful planning and execution, and its results require appropriate interpretation in relation to the chosen research question. &nbsp;Yet for many, if not most, accounting researchers, the nature of the judgements and decisions required by this method are unclear, whereas the challenges of negotiating access, the concern over the reliability and representativeness of interview data, and the link between such data and…
Chris Chapman
Chris Chapman
2 min read
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The Doctorate (PhD) Propensity in Accountancy in Europe is abnormally low: the EAA should investigate why and what to do about it.

John Flower reacts to my EAA Newsletter note about the low doctorate propensity in accountancy in Europe. He agrees that it is low. He then argues, to my surprise, that it is not low enough and explains why he thinks this. In fact, reading his reaction, one gets the impression that he thinks the doctorate propensity in accountancy, not just in Europe, should be zero. Summarizing his arguments: 1. accountancy researchers with a bachelor and/or…
WILLEM BUIJINK
WILLEM BUIJINK
6 min read
0
6588

Are there too many PhDs?

By John Flower In the last issue of the EAA Newsletter, Willem Buijink argued that European universities produce too few PhDs in accounting and that the EAA should seek to change this situation.[1] In this note I argue the exact opposite – that, at present, European universities are producing far too many PhDs in accounting and that it would be foolish and a waste of resources to seek to increase this already excessive number. I…
JOHN FLOWER
JOHN FLOWER
12 min read
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