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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…
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Accounting Research in Non-Western Contexts

Within the new series of virtual conversations on “Diversity and Equity” (D&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…
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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,   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   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…
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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)…
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Activism and accounting scholars

A 22-strong group of accounting academics recently published a Manifesto that proposes 'activism' as the way forward for accounting academia. The Manifesto will form the basis for an online event organised by the EAA on March 17. The activism, the Manifesto argues, has as its goal to '... to make the world a more equitable, safe, and inclusive space.". The Manifesto tells us that the world is currently not such a space. It starts with…
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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…
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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…
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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).…
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Going concern statements and the long-term survival of the firm

Jan Bouwens (Professor of Accounting University of Amsterdam & 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…
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