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Gender in the Accounting Profession

After the success of the Diversity Roundtable Conversation at the EAA Virtual Congress, the EAA Virtual Activities Committee is delighted to host another event on “Gender in the Accounting Profession”, which will take place on Zoom, on September 22, 2021 at 4.00pm CEST. Registration is now open here. Despite their important role in the profession, women accountants still face significant challenges and little has been done to improve gender equity. The low presence of women in senior…
post ARC

The Tax Complexity Index: An innovative measure to analyze tax complexity across countries

Recently, the relevance of tax complexity has increased significantly. This is a potential threat for the economy and society since the negative consequences of complex tax systems can jeopardize economic prosperity and encourage undesired tax planning as well as tax avoidance. However, research on the impact of tax complexity on the economy and society is limited. It is unclear how to measure complexity: a comprehensive assessment of tax complexity across different countries is needed.  …
post EAA Congress 2023

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post EAA Congress 2022

Hello world!

Welcome to EAA Sites. This is your first post. Edit or delete it, then start writing!
post ARC

Recording of webinar: The price of time - discounting in financial reporting

RECORDINGS | EAA, EFRAG ICAS joint webinar: The price of time - discounting in financial reporting - 9/07/21 Stakeholders can now watch the recordings of the EAA, EFRAG ICAS joint webinar: The price of time: discounting in fiancial reporting held on Friday 9 July. Through the event academics and experts debated the issue of discounting in financial reporting. Read the complete news EFRAG - European Financial Reporting Advisory Group AISBL-IVZW 35 Square de Meeûs - B-1000 Brussels http://www.efrag.org/  
post ARC

A Theory of ‘Why and How’ Audit Firms Choose to Specialize

In a recent study, published in the European Accounting Review (EAR), Ronen Gal-Or and Esther Gal-Or examine analytically the strategic path auditors take towards becoming industry specialists in terms of their investments in the acquisition of industry specific knowledge and their pricing behavior. A large body of empirical research examines whether and under what conditions industry specialist auditors provide a quality differentiated product (e.g. Balsam, Krishnan and Yang 2003; Reichelt and Wang 2010; Minutti-Meza 2013; Francis…
post ARC

The Value Relevance of Corporate Investment in Carbon Abatement: The Influence of National Climate Policy

Massive investment is required to achieve the ambitious goal of the Paris Agreement to ensure that the rising global temperature in this century is kept well below 2°C above the preindustrial level (IPCC, 2018). Although the literature on carbon accounting is growing, studies on the valuation impact of firms’ carbon abatement investment (CAI) are scarce, and the influence of country-specific climate policies is largely underexplored. We draw on both the benefit and cost perspectives of…
post ARC

Do Risk Disclosures Matter for Bank Performance? A Moderating Effect of Risk Committee

In the aftermath of the GFC, there have been increased efforts by policy makers and professional bodies to improve risk governance mechanism. There has been considerably much regulatory and academic speculation that excessive risk-taking in the financial sector played a critical role in the GFC. Consequently, recommendations have been made in several policy documents for an overarching risk management framework, highlighting the need for banks to implement a risk committee. However, the issue now, is…
post ARC

Taking Outlier Treatment to the Next Level

By Joachim Gassen (Humboldt University Berlin, TRR 266 “Accounting for Transparency”) and David Veenman (University of Amsterdam) “To reduce the impact of outliers on our findings, we winsorize the dependent and independent variables at the top and bottom percentile.” If you do empirical archival research in accounting and/or corporate finance, we bet that you have read and written such a sentence many times throughout your career. We know that outliers exist and that we have…
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The Sheep Watching the Shepherd: Employee Representation on the Board and Earnings Quality

The Sheep Watching the Shepherd: Employee Representation on the Board and Earnings Quality Can employee representatives, i.e. directors on corporate boards appointed by employees, have an effect on earnings quality? Yes, probably. This is what Conny Overland and Niuosha Samani document in a recent article in the European Accounting Review (EAR). Several European countries have put in place legislation that allows employees to be represented on the boards of directors. Recently the introduction, or strengthening,…