Latest Blogs

2022 Anthony G. Hopwood Award for Academic Leadership

The EAA is delighted to announce the two recipients of the 2022 Anthony G. Hopwood Award for Academic Leadership: Professor David Cooper, University of Alberta and Edinburgh University & Professor Kari Lukka, University of Turku   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. Previous recipients of the Award are Willem Buijink, Stephen Zeff, Sten Jönsson, Michael…
BAHA DIYAROV
BAHA DIYAROV
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LIBS-HBS Joint International Conference

Lincoln International Business School in collaboration with Heritage Business School, India are organising a joint event tomorrow. This is a two-day International conference starting tomorrow at 8 am, the theme is: “How Firms and institutions React to Global Shocks: Risk, Resilience, and Recovery “ The PVC, Dr Craig Marsh and Chief Mentor of HBS, Prof Anup Sinha will jointly inaugurate the conference on the 18th Friday at 8 am the UK time.  On day 2, HOD (AF&E) Mrs Siobhan Goggin and the Director of Research, Professor…
ANNA VYSOTSKAYA
ANNA VYSOTSKAYA
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EAA VARS – March

Dear EAA members We are sorry to announce that the VARS seminar scheduled for March 4th with Yves Gendron had to be cancelled due to unforeseen personal circumstances. However, we have been able to organize a new event within the VARS seminar series. Professor Garry Carnegie will present his work on “Redefining Accounting for Tomorrow: Accounting for Shaping a Better World”. To accommodate the time zone of the speaker, this event will still place on March 4, 2022 but will start at 10.30am (CET).…
ARC Commitee
ARC Commitee
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Going concern statements and the long-term survival of the firm

Jan Bouwens (Professor of Accounting University of Amsterdam &amp; Research fellow University of Cambridge) Auditors issue a going concern opinion that typically does not extend beyond one year in advance. The idea of that opinion is to draw attention to pressing issues the management of the firm has to deal with and stakeholders have to bear in mind when dealing with the firm. An important question is whether the existing going concern statement is sufficient…
Jan Bouwens
Jan Bouwens
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Diversity and Equity virtual event

The EAA Virtual Activities Committee is glad to announce a new Diversity and Equity event on “Decolonizing the accounting curriculum”, in collaboration with the EAA Education Committee. Over the past years, “decolonization” has entered the language of universities (Sian, 2019; Subedi, 2013) and calls to decolonize research and teaching have gained traction across the accounting academe. There is also an increasing number of calls to specifically decolonize the accounting curriculum and pedagogy (e.g., Alawattage et…
ARC Commitee
ARC Commitee
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Mind the Gap: Do country-level characteristics really matter to segmental reporting?

A blog by Dr.&nbsp; Akrum Helfaya, Keele University Business School, and Dr. Ahmed Aboud, University of Portsmouth Business School &nbsp; The principal objective of a country&rsquo;s economy is to maximize the economic and social welfare of its people through an efficient allocation of limited resources (Baldini et al., 2016). In emerging economies, for instance, chartered by insufficient resources, capital is the scarcest and most important productive source. Meanwhile, shareholders and investors aim to maximize their…
Akrum Helfaya
Akrum Helfaya
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EAA junior network – “Meet the Editors”: Beatriz Garcia Osma, European Accounting Review

Dear EAA members, EAA is pleased to continue the new 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 second EAA “Meet the Editors” virtual…
GIOVANNA MICHELON
GIOVANNA MICHELON
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Integrating climate change into accounting education

Do you teach about climate change in your accounting and finance programmes? Are you interested in further integrating climate change in your accounting teaching? This talk, cohosted by the Universities of Birmingham and St Andrews, is for anyone interested in ways to integrate climate change into accounting education. Participation is free and open to all. Register here. Background Climate change threatens life on Planet Earth. Dominant ways of thinking, valuing consequences and making decisions appear…
ARC Commitee
ARC Commitee
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Who Audits Public Companies – The Netherlands 2020

This analysis was originally posted by Audit Analytics. In 2020, the Big Four continued their oligopoly across the top three indexes on the Euronext Amsterdam. However, unlike our previous analysis of 2019’s market share, EY no longer holds the highest market share alone. In addition to EY, Deloitte shares most of the Euronext Amsterdam, with both firms having 21 audits or 27.3% of the market share. In this post, we examine the auditor market share of the Euronext…
Audit Analytics
Audit Analytics
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Who Audits Public Companies – United Kingdom 2020

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. Overall, the Big Four firms retained 84.3% of the market share for the major UK indices in 2020, a slight decline from the 88% market concentration seen in 2019.1 While PwC signed opinions for 27.5% of major LSE index-listed firms, the rest of the Big Four dropped to 56.8% of the market. Relative…
Audit Analytics
Audit Analytics
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