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Accountability, Sustainability and Governance Academic Roundtable: "The ISSB and the Materiality Debate"

Just yesterday the Trustees of the IFRS Foundation announced the appointment of Emmanuel Faber to serve as Chair of the International Sustainability Standards Board (ISSB). The formation of the ISSB is a significant moment in the corporate reporting landscape. The ISSB aims to bring together the extensive body of works of existing voluntary sustainability disclosure standards and frameworks to create a set of globally accepted sustainability disclosure standards that will offer relevant and reliable sustainability-related financial…
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Goodwill accounting - A never-ending story

A reform of goodwill accounting should make the prospects and performance of M&A deals transparent – good governance and strict enforcement are essential for this. People have always been skeptical about the asset nature of goodwill. Yet this "asset of a special kind" (Eugen Schmalenbach) is economically significant. The goodwill of E.ON, the German energy giant, for example, at €17.8 billion, exceeded equity by almost double in 2020. Since the impairment-only approach replaced amortization in…
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2022 EAA Anthony G. Hopwood Award for Academic Leadership

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. The previous recipients of the award are Stephen Zeff, Sten Jönsson, Michael Shields, Willem Buijink, John Christensen and Peter Walton. The award is made each year at the EAA Annual Congress, subject to there being a worthy recipient. The Anthony G. Hopwood Award is intended to recognise academic excellence, combined…
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EAR Conference - Announcement of Best Paper and Best Discussant Awards

European Accounting Review 2021 Annual Conference 18-19 November, 2021 Announcement of Best Paper and Best Discussant Awards The scientific committee of the 2021 European Accounting Review Annual Conference is happy to announce the awards for Best Paper and Best Discussant at the 2021 EAR Conference. Best Paper Award “Mandatory Adoption of IFRS-for-SMEs-based Reporting Standards in Private Firms: A Swedish Regulatory Experiment,” by Niclas Hellman, Henrik Nilsson, Milda Tylaite (Presenter) - Stockholm School of Economics, and…
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Do accounting firms make promises to potential clients that are inconsistent with public interest concerns about audit firm independence?

EAR paper blog / abstract   Do accounting firms make promises to potential clients that are inconsistent with public interest concerns about audit firm independence? Do audit firms “sell” audits to clients primarily based on public interest concerns (e.g., independence), or, on promises to serve the clients’ business need promises? Is the audit firms’ pitch, i.e., selling points to the client, related to the fees proposed for the audit? In our recently published EAR paper,…
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ICAS open call for research on Materiality - Financial Statements and Beyond

ICAS issued, on 5 November, an open call for research on Materiality - Financial Statements and Beyond.   Materiality has become a much more complex issue with new definitions and categories emerging; for example, double materiality and nested materiality, to name a few. There is currently some debate within the European Union (EU) and the International Financial Reporting Standards (IFRS) Foundation around whether the single materiality concept, which considers the impact on an organisation, or…
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Academic empathy dialogue - Sustainability Reporting

The EAA Virtual Activities Committee is pleased to announce that the next Academic Empathy Dialogue (AED) on “Sustainability Reporting”. The AED will host Jan Bebbington (Lancaster University) and Hans Christensen (Chicago Booth), mediated by Robin Roberts (University of Central Florida) on January 12 at 5.00pm CET. To watch the recording, click here. Two primary forces are accelerating ESG disclosure by companies and investors.  These forces are (1) coalescing concerns about a variety of environmental and social problems (such as, climate change, human rights, nature…
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Do Foreign Cash Holdings Generate Uncertainty for Analysts?

The past two decades have witnessed an important rise in cash holdings by multinational corporations (MNC), with a significant proportion of such cash held by foreign subsidiaries and deemed to be in excess of what is needed by the firms to pursue their operations. A key concerned raised by legislators and the investment community is that MNCs do not disclose sufficient information on how much cash is held by foreign subsidiaries. According to a study…
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A Problem in the Call for Applications of the 2022 Bergen EAA Doctoral Colloquium: and a solution

In April 2021 the composition of the Faculty for the 2021 EAA Virtual Doctoral Colloquium drew criticism, see the ARC Blog, May 8, 2021 and the EAA Newsletter, June 8, 2021, from parts of the EAA membership. The critics maintained that the composition of the 2021 DC Faculty members '[signalled] ... a lack of openness for qualitative, organizational and sociological accounting research', compared to the composition of the DC Faculty in prior years. This critique…
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IMA Award opportunities for academics

For Academics   Carl Menconi Ethics Case Competition – Open to academics, practitioners, and teams, this competition strives to develop teaching cases in the area of business ethics. Besides a useful tool for students studying ethics, the winning case will be featured in Strategic Finance and will be recognized at IMA’s Annual Conference & Expo 2022. Winners will also receive free Conference registration and a $500 cash prize. Deadline: January 26, 2022   IMA Incubator…