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Red flags in research as a means to overcome group think

Red flags in research as a means to overcome group think   How independent tests can help to overcome group think so as to enhance fraud detection. In his classic experiment in 1955, Solomon Asch showed that as soon as one person paints an incorrect picture, this picture is confirmed by a non-trivial number of others. In his research Asch shows four lines: the test line and lines 1, 2 and 3. Participants in his…
Jan Bouwens
Jan Bouwens
5 min read
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1304

Why not use a funny game to start your next class?

  It was great having Patricia Everaert hosting a fantastic hands-on Classroom session during the EAA Annual Congress at Espoo, Helsinki.   We left the room with several ideas and readily-available tools to use in our accounting courses, that will certainly make learning more engaging, novel, surprising and exciting!   More specifically, to have a look at the DUGA tool, you can go to www.duga.castars.net and register.  Add the code 590de1 and you can start playing…
Anastasia Kopita
Anastasia Kopita
< 1 min read
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687

Innovative Data – Use-cases in management accounting research and practice

With recent advances in technology, the amount of data available for academics and practitioners to analyze has grown exponentially. However, at this stage, the potential of this data to assist managers in improving decision-making and managerial control has not been fully realized. &nbsp; The editorial In their editorial for the European Accounting Review special issue on innovative data sources in management accounting research, Matthias Mahlendorf, Melissa Martin, and David Smith present a series of ‘use-cases’…
ARC Commitee
ARC Commitee
2 min read
0
574

Enhancing Academic Growth: A 3 months Visit to Lancaster University’s Accounting and Finance Department

I am Damiano Cesa Bianchi, a Ph.D. student from the University of Pisa, embarked on a visit to Lancaster University&#8217;s Accounting and Finance department, as part of the EAA ARC International Ph.D. Visit Scheme. The experience proved to be a catalyst for intellectual growth and personal development. Engaging in a range of activities, including attending the AcF862 PhD Seminar on Advanced Accounting, participating in department seminars, meeting with supervisors, and interacting with fellow PhD students,…
ARC Commitee
ARC Commitee
2 min read
0
605

Remembering Hein Schreuder

Hein Schreuder, EAA President in 1991/92, died unexpectedly, only 71, on Sunday, May 28 in Maastricht, The Netherlands.  This is a brief personal note to mourn and commemorate him. Hein studied Business Economics at the VU Amsterdam. He defended his PhD dissertation there in 1981.  Hein then spent 1982 and 1983 in the USA, at the University of Washington, where he began to build his international network.  Hein&#8217;s dissertation addressed the problems of Corporate Social…
WILLEM BUIJINK
WILLEM BUIJINK
3 min read
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626

Erkki Liikanen delivers speech at the European Accounting Association Conference 2023

Erkki Liikanen, Chair of the IFRS Foundation Trustees, delivered his speech at the welcome reception for the European Accounting Association Conference in Dipoli, Finland, on 24 May 2023. Introduction Good evening everyone. I am happy to see you all here in Finland and in this wonderful Dipoli, which was built for the students at the University of Technology at their own initiative. Reima Pietilä, a famous Finnish architect, said modestly that ‘it does not represent…
BAHA DIYAROV
BAHA DIYAROV
6 min read
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555

Who ‘owns’ the university accounting curriculum?

I have just published, in Accounting in Europe a Commentary on who owns the university accounting curriculum? I also reflect on why that ownership matters. This is the link (free access): https://www.tandfonline.com/doi/full/10.1080/17449480.2023.2206522 The questions raised in the commentary are: who determines, who owns, the accounting curriculum in universities and does it matter who does?  The first question has a clear answer. But the answer is not what you would expect it to be. It is…
WILLEM BUIJINK
WILLEM BUIJINK
2 min read
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644

ICAS – The role and responsibilities of the accountants of tomorrow

ICAS is embarking on a project on the shape of the accountancy profession of the future: to consider both how the accountants of tomorrow will deliver services and activities, but also crucially what these services and activities ought to be to deliver value, usefulness and insight to the benefits of society.   The first logical step for this programme of activity is to take stock of what research and thought leadership already exist on the…
ARC Commitee
ARC Commitee
< 1 min read
0
607

The real consequences of classification shifting: Evidence from the efficiency of corporate investment

In our study, we investigate the real consequences of classification shifting (CS), a form of earnings management, by examining its effect on corporate investment efficiency. CS refers to the deliberate and improper inclusion of core expenses in negative special items (Joo &amp; Chamberlain, 2017) and represents a form of non-bottom-line profit manipulation that increases core earnings without affecting bottom-line profit (e.g., Haw et al., 2011; Joo &amp; Chamberlain, 2017; McVay, 2006). Firms have incentives to…
ARC Commitee
ARC Commitee
4 min read
0
720

The IECJ invites submissions for the 2023 Case Writing Competition on (1) Social and/or Environmental Sustainability and (2) Data Analytics.

The IMA Educational Case Journal (IECJ®) is a quarterly, online journal whose mission is to publish for management accounting and related fields: Teaching cases Research related to case writing or teaching with cases &nbsp; The case studies in this journal provide an educational resource rich in detail to reflect current problems and complexities characteristic of today&#8217;s dynamic business environment. It aims to facilitate interaction between financial professionals and educators. IECJ is listed in the Cabell&#8217;s Directory of…
BAHA DIYAROV
BAHA DIYAROV
< 1 min read
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766
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