In my 2013 note I ‘designed’ a Doctoral program in Accountancy as follows, using the Tilburg Doctoral program setup as an example. I was in Tilburg at the time. The generic design is visible of course. Note that Tilburg has a 2-year MRes program. In Business and Economics in the Netherlands, normal Master programs are 1 year, as in the UK and Flanders. Elsewhere in Europe they are 2-year programs. After the 2-year MRes programs,…

The first issue: how well are doctors in Accountancy trained in Europe? I wrote about this is in the EAA Newsletter in 2013. In my note I argued that the EAA should play an active role in the design of Doctoral training in Accountancy in Europe. I helped the EAA by designing an ideal Accountancy doctoral program for them. You can read the note here: http://www.eaa-online.org/userfiles/file/EAA-Newsletter-Nr41-2013.pdf You have to scroll down to my note on…

What is the number of new Doctors (PhDs) that the 300 European Doctoral programs bring to the market every year? That we also analyzed while was working for EIASM. We looked for all areas at the number EDEN programs participants and, more importantly, at the number of applicants for the Doctoral Colloquia that the EAISM associations all organize. Some have three of these (the International Business Association: IBA). The estimate for the number of new…

EIASM, the European Institute for Advanced Studies is Management is an important institution for academic researchers in Business (Management) in Europe. Important in general, but also for Doctoral (PhD) students. EIASM organizes the EDEN ( European Doctoral Education Network ) Doctoral Seminars program. A subset of that program are the EDEN Accounting Doctoral Seminars. You should check these out! More generally, EIASM administers the European Accounting Association, of which ARC is an initiative, and the other…

First that number. 310 schools and universities in EU28, plus Norway and Switzerland, that offer a Doctorate (PhD) program in Accountancy. How was that arrived at? It was done while I was Academic Director of the European Institute for Advanced Studies in Management (EIASM) in Brussel in 2013-2014. The number actually is the number of Schools we found that offer a Doctorate in Business, all areas. The EIASM is an institute that you should know…

There are an estimated 310 universities and schools in Europe that offer a Doctorate (PhD) in Accountancy program. Accountancy is the combination of Financial, Management and Tax Accounting, and Auditing. In this invited series of Blog articles I will address the following questions: What do Doctoral (PhD) programs in Europe look like? What should they look like? How many new Doctors in Accountancy are produced by the 310 programs every year? Do these Doctoral programs…

I have been researching in the area of risk for some years now. I was initially drawn to the area because of events such as the demise of Barings Bank (this was some time ago in 1995!) brought about by the rogue trader Nick Leeson and, unsurprisingly, we have witnessed other rogue trading incidents in finance since then. The (not always rational) actions of people are inherently fascinating and can lead to significant and unforeseen risks. This lead me to start reading…

Corporate disclosure regulation traditionally intends to enhance firms’ information environments, render capital markets more efficient, and improve resource allocation. Recent years have brought many examples of additional or tightening disclosure requirements – but also some rare instances of de-regulation. However, some of these new regulatory initiatives appear different in two important respects: First, some address the needs of audiences other than capital market participants. For example, corporate social responsibility reporting targets NGOs, consumers, and the…

Risk is a fundamental concept in finance and finance research. However, there has been less discussion of the relevance of risk to accounting and accounting research. My perspective is there is considerable for scope risk-related accounting research to be undertaken that can be academically valuable and have the potential for impact.  This short blog post is the first in a series and my hope is to encourage wide discussions of risk that result in more risk research in the field of accounting.