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Data Collection Remains a Challenge in Archival Research

Two weeks ago, Audit Analytics had the pleasure of attending the 2021 Annual Congress, hosted by the European Accounting Association (EAA). As defined by the EAA, “the Annual Congress of the European Accounting Association is a major event that takes place in a different country during springtime each year. The EAA Annual Congress offers a unique opportunity for presenting research and finding out what colleagues in the fields of management and accounting are doing. Every year between 1,200 and 1,500…
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Nominations are now open for the 2022 EAA Accounting Education Excellence Award

Nominations are now open for the 2022 EAA Accounting Education Excellence Award The award seeks to highlight excellent practice in Accounting Education which addresses thought leadership in the field, innovation and cutting-edge practices in pedagogy, technology and contents. The first award will be announced at the EAA Annual Congress in Bergen (2022), subject to there being a worthy recipient. Individuals will be able to nominate themselves along with two advocate letters of support. The award…
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Exploring the going concern statement in private default firms by comparing IFRS and Italian GAAP

Italy is one of the precursor countries in the European Union that considered adoption of IFRS for the financial statements of non-listed companies. Whereas IFRS adoption favours shareholders, Italian firms adhering to the Civil Code prepare their financial statements with the protection of creditor interests in mind. This leads to the question: “Does the adoption of different accounting standards affect the quality of the going concern statement?” In our article “Exploring the Going Concern Statement,…
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How to communicate and use accounting to ensure buy-in from stakeholders: lessons for organizations from governments' COVID-19 strategies

Happy to share a paper published in Accounting, Auditing and Accountability Journal, and developed with Charl de  Villiers during my visiting period at The University of Auckland, New Zealand.  Our paper aims at understanding how communication strategies and the use of numbers can ensure the buy-in and cooperation of stakeholders by drawing on legitimacy theory.  We find that clear, consistent and credible communications, backed up by open access to the numerical data that underlie the decisions,…
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The impact of a humanitarian disaster on the working approach of accountants: a study of contingent effects

Glad to share a paper co-authored with Jonida Carungu and Roberto Di Pietra, and published in Accounting, Auditing and Accountability Journal! The purpose of our paper is to investigate how COVID-19 shapes the working approach of accountants by using an action research approach. This research is motivated by the call for more in-depth analyses of how COVID-19 affects the work, role and human condition of accountants. We find that the contingent shock embodies both a…
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Better TLCF data: more accurate research results

The possibility to compensate taxable profits with taxable losses from prior years is important in explaining firms’ tax incentives, tax planning, and tax aggressiveness. The tax loss carryforward (TLCF) is the total amount of taxable losses from the past that can be used to offset future taxable income. Data on this TLCF are, however, often missing in Compustat or not available at all for several countries. In our article “Estimating and imputing missing tax loss…
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Do More with Audit Analytics

Audit Analytics is used by more than 300 universities and colleges around the world for cutting edge research and classroom applications. For two decades, our unique and innovative databases have propelled archival research, expanding the body of knowledge and contributing immeasurably to academic literature. Founded in 2003, Audit Analytics is the go-to source for independent research and data of audit, regulatory, and disclosure intelligence. As a trusted source for research, our data is collected, organized,…
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Remote working and management control: A field study

How did remote working impact management control practices during the COVID crisis, and how did employees respond to these changes? We address these questions in a recently published paper in Accounting, Auditing and Accountability Journal, drawing on a field study of Italian professional service firms (PSFs). Below, we introduce the context of our study and highlight some key findings. Context Italy was the first country in Europe to be severely hit by the COVID-19 crisis,…
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New EAA Virtual Conversations: Academic empathy dialogues

“You do not have to understand a work of art or a style in order to criticize it, but you need to understand its attraction for someone who does… Criticism has no significance and no importance if it is not accompanied by understanding- and that implies the comprehension of at least the possibility of love” (Charles Rosen,  “Critical Entertainments: Music Old and New”) The EAA Virtual Activities Committee is pleased to announce the launch of…
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BAFA - SOUTH-EAST AREA GROUP - 2021 CONFERENCE

BAFA - SOUTH-EAST AREA GROUP - 2021 CONFERENCE FRIDAY 4 June 2021 Online Conference   The organising committee of the BAFA –SEAG is pleased to announce its annual conference to be held online on Friday, June 4th, 2021. The conference’s theme is on ‘Current Topics in Accounting and Finance Research’. The programme includes the following invited speakers:   Sudipta Basu, Temple University   Associate Dean for Research and Doctoral Programs, Professor of Accounting and Robert Livingston Johnson…