Latest Blogs

Who Audits Public Companies – France

This analysis was originally posted by Audit Analytics. This post is a part of Audit Analytics’ series on audit market concentration across select countries in Europe. The Big Four accounting firms are collectively engaged in 57% of all French engagements, unchanged from the previous year. Deloitte led the way with 16% of all engagements, followed by EY with 15%. Mid-tier firm Mazars was third with 14% of all engagements, while PwC and KPMG round out…
Audit Analytics
Audit Analytics
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Financial Restatements in the UK

This analysis was originally posted by Audit Analytics. We will finish our review of accounting quality by looking at financial restatements in the UK. Over the past few years, the number of companies listed on the London Stock Exchange that have restated their financials has grown. This analysis includes companies listed on both the Main Market and the AIM Market. Trends in UK Financial Restatements: 2018 – 2020 In 2018, there were 73 restatements disclosed.…
Audit Analytics
Audit Analytics
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Deadline approaching-Special issue in Sustainability Accounting Management and Policy Journal on The Future of the Global Reporting Initiative

Deadline approaching!!!! 31 January 2022 Don’t miss the chance to submit your contributions for the special issue in Sustainability Accounting Management and Policy Journal on The Future of the Global Reporting Initiative. This special issue aims to contribute to the literature on the historic and future role of #GRI in responding to stakeholder demand for enhanced #ESG information, the contributions GRI has made to the #sustainability reporting space and the practice of sustainability reporting. In…
MERCEDES LUQUE VÍLCHEZ
MERCEDES LUQUE VÍLCHEZ
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137

Call for papers – Conference

Call for papers – Conference Fordism, Financialization, Neoliberalism: mutations, transitions, shifts and continuities within organizations. A cross-disciplinary approach Keynote Speaker : Neil Fligstein Lille, 6-7 October 2022 The aim of this conference is to challenge the classic narrative concerning the major economic changes that occurred during the last third of the 20th century by bringing together several disciplinary traditions. Its starting point will be France, which boasts a large body of literature, and the subsequent…
BAHA DIYAROV
BAHA DIYAROV
4 min read
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Accountability, Sustainability and Governance Academic Roundtable: “The ISSB and the Materiality Debate”

Just yesterday the Trustees of the IFRS Foundation announced the appointment of Emmanuel Faber to serve as Chair of the International Sustainability Standards Board (ISSB). The formation of the ISSB is a significant moment in the corporate reporting landscape. The ISSB aims to bring together the extensive body of works of existing voluntary sustainability disclosure standards and frameworks to create a set of globally accepted sustainability disclosure standards that will offer relevant and reliable sustainability-related…
GIOVANNA MICHELON
GIOVANNA MICHELON
3 min read
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Goodwill accounting – A never-ending story

A reform of goodwill accounting should make the prospects and performance of M&A deals transparent – good governance and strict enforcement are essential for this. People have always been skeptical about the asset nature of goodwill. Yet this "asset of a special kind" (Eugen Schmalenbach) is economically significant. The goodwill of E.ON, the German energy giant, for example, at €17.8 billion, exceeded equity by almost double in 2020. Since the impairment-only approach replaced amortization in…
Thorsten Sellhorn
Thorsten Sellhorn
6 min read
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2022 EAA Anthony G. Hopwood Award for Academic Leadership

The Award was established in 2005 and renamed to honour Professor Anthony G. Hopwood, who played a prominent role in the creation and development of the EAA. The previous recipients of the award are Stephen Zeff, Sten Jönsson, Michael Shields, Willem Buijink, John Christensen and Peter Walton. The award is made each year at the EAA Annual Congress, subject to there being a worthy recipient. The Anthony G. Hopwood Award is intended to recognise academic…
BAHA DIYAROV
BAHA DIYAROV
2 min read
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EAR Conference – Announcement of Best Paper and Best Discussant Awards

European Accounting Review 2021 Annual Conference 18-19 November, 2021 Announcement of Best Paper and Best Discussant Awards The scientific committee of the 2021 European Accounting Review Annual Conference is happy to announce the awards for Best Paper and Best Discussant at the 2021 EAR Conference. Best Paper Award “Mandatory Adoption of IFRS-for-SMEs-based Reporting Standards in Private Firms: A Swedish Regulatory Experiment,” by Niclas Hellman, Henrik Nilsson, Milda Tylaite (Presenter) – Stockholm School of Economics, and…
CLAUDIA IMPERATORE
CLAUDIA IMPERATORE
2 min read
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Do accounting firms make promises to potential clients that are inconsistent with public interest concerns about audit firm independence?

EAR paper blog / abstract Do accounting firms make promises to potential clients that are inconsistent with public interest concerns about audit firm independence? Do audit firms “sell” audits to clients primarily based on public interest concerns (e.g., independence), or, on promises to serve the clients’ business need promises? Is the audit firms’ pitch, i.e., selling points to the client, related to the fees proposed for the audit? In our recently published EAR paper, “Impression…
Dan_Stone
Dan_Stone
3 min read
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ICAS open call for research on Materiality – Financial Statements and Beyond

ICAS issued, on 5 November, an open call for research on Materiality – Financial Statements and Beyond. Materiality has become a much more complex issue with new definitions and categories emerging; for example, double materiality and nested materiality, to name a few. There is currently some debate within the European Union (EU) and the International Financial Reporting Standards (IFRS) Foundation around whether the single materiality concept, which considers the impact on an organisation, or the…
ARC Commitee
ARC Commitee
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