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Going Concern Trends in Western Europe

This analysis was originally posted by Audit Analytics. Public companies headquartered in Western European countries collectively reached their highest rate of going concern opinions (GCOs) during fiscal year (FY) 2019, before falling during FY2020. Western Europe is made up of eight countries: Austria, Belgium, France, Germany, Liechtenstein, Luxembourg, the Netherlands, and Switzerland. Each country saw its own unique trends for GCOs. However, most saw high rates of GCOs during FY2019. The rate of GCOs in Western…
Audit Analytics
Audit Analytics
3 min read
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395

EAA Junior Network – Meet the Editors with Andrei Filip (Accounting in Europe)

The EAA is pleased to announce a new session in the series of “Meet the Editors” events. For the healthy future of our accounting academe, it is essential that PhD students and junior faculty learn how to navigate the increasingly high expectations set on the quality of research work. This series of events provides early career scholars with an opportunity to learn and discuss how to successfully manage the competitive process of paper publication.  The third EAA “Meet the…
GIOVANNA MICHELON
GIOVANNA MICHELON
< 1 min read
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468

Going Concern Trends in Northern Europe

This analysis was originally posted by Audit Analytics. The rate of going concern opinions (GCOs) has been rising among northern European companies over the past decade. At the start of the decade, about 2% of companies headquartered in Scandinavian countries received a going concern opinion. GCOs peaked during fiscal year (FY) 2019 at nearly 6% due to the pandemic. But GCOs were still elevated during FY2020 at more than 4%. Northern European countries refer to Sweden,…
Audit Analytics
Audit Analytics
2 min read
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298

An Open Letter on the Materiality Debate in Sustainability Reporting

Following the Materiality Debate, the organizing committee of the event from the University of Bristol Accountability Sustainability and Governance Research Group prepared an open letter addressed to the EFRAG and the IFRS Foundation, and their respective boards – the EFRAG Sustainability Reporting Board (SRB) and the International Sustainability Standard Board (ISSB). The open letter is endorsed by 109 signatories from across the globe. The open letter calls for (1) better acknowledgement of the interdependencies of financial sustainability with the sustainability…
GIOVANNA MICHELON
GIOVANNA MICHELON
2 min read
0
302

Academic Empathy Dialogue on Auditing

The EAA Virtual Activities Committee is pleased to announce that the next Academic Empathy Dialogue (AED) on “Auditing”. The AED will host Marleen Willekens (Faculty of Economics and Business, KU Leuven, Belgium) and Bertrand Malsch (Smith School of Business, Queens University, Canada), mediated by Christopher Humphrey (Alliance Manchester Business School, University of Manchester, England) on 15 September at 17:00 CEST. The recording is available here. The statutory financial audit is an inherently puzzling function.  It is replete with extensive formal international auditing standards but…
ARC Commitee
ARC Commitee
4 min read
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1360

Assembling Homo Qualitus: Accounting for Quality in the UK National Health Service

Healthcare quality and managerial accounting are typically understood to be separate and competing tasks, logics, and/or areas of expertise. In this paper, however, we describe the emergence of what we call an accountable quality: a view of healthcare quality as something that must be expressed through management accounting itself. We show further how this blending of accounting and quality challenges traditional distinctions of healthcare workers in terms of professional jurisdiction, task and office. By outlining the…
ARC Commitee
ARC Commitee
2 min read
0
356

Update from the EAA Stakeholder Reporting Committee – Response to ED/2021/6 IFRS Practice Statement Management Commentary

Posted by Peter Kajüter, Joanna Krasodomska and Riccardo Stacchezzini, on behalf of the EAA Stakeholder Reporting Committee In May 2021, the IASB published the Exposure Draft (ED/2021/6) Management Commentary for open consultation. The EAA Stakeholder Reporting Committee (“the SRC”) provided feedback in two ways. First, the SRC participated in a joint IASB-EAA-EFRAG Workshop in June 2021 to discuss the proposed revision of the IFRS Practice Statement 1 Management Commentary within academia. Peter Kajüter represented the SRC…
EAA Stakeholder Reporting Committee
EAA Stakeholder Reporting Committee
3 min read
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437

Accounting Research in Non-Western Contexts

Within the new series of virtual conversations on “Diversity and Equity” (D&amp;E), the EAA Virtual Activities Committee is delighted to host another event on “Accounting research in Non-Western contexts”, which will take place on Zoom, on April 27th, 2022, at 2:15pm – 3:45 pm CET. Registration is free and open here. Non-Western accounting is viewed here as accounting research in all its forms that use/apply non-Western theories, data, organizations, or methodologies. Despite the advancement of accounting…
ARC Commitee
ARC Commitee
5 min read
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748

The submission deadline for the Special Issue of Sustainability Accounting, Policy and Management Journal about “The future of GRI” has been extended to 31 March.

Colleagues, &nbsp; Just a reminder that the submission deadline for the  Special Issue of Sustainability Accounting, Policy and Management Journal has been extended to 31 March.  Information about the Special Issue on ‘The Future of GRI’ can be found at the link below: https://www.emeraldgrouppublishing.com/calls-for-papers/future-global-reporting-initiative &nbsp; Our aim with this Special Issue is 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…
MERCEDES LUQUE VÍLCHEZ
MERCEDES LUQUE VÍLCHEZ
< 1 min read
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403

2022 EAA Accounting Education Excellence Award

The EAA is delighted to announce the recipient of the 2022 EAA Accounting Education Excellence Award:  Professor Dr. Poh-Sun Seow, Singapore Management University The Award seeks to highlight excellent practice in Accounting Education which addresses thought leadership in the field through innovation and cutting-edge practices in pedagogy, technology and content. It is a great pleasure that the first awardee is Dr. Poh-Sun Seow. Dr. Pon-Sun Seow is an Associate Professor of Accounting (Education) and Associate Dean (Teaching and Curriculum)…
BAHA DIYAROV
BAHA DIYAROV
2 min read
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545
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