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On the EAA Doctoral Colloquium

Message from the EAA President, President-Elect, and the Co-chairs of the EAA Doctoral Colloquium 8 May 2021 In mid-April, the EAA announced here the faculty composition for the 2021 EAA Doctoral Colloquium (DC). Subsequently, several respected colleagues (including former editors of EAR, EAA Management Committee members as well as DC co-chairs and faculty) voiced concerns. Their tenor: The current DC faculty composition looks deeply unbalanced and signals a lack of openness for qualitative, organizational and…
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EAA SRC “In Conversation with the European Commission, and with Judge Prof. Mervyn King (Chairman Emeritus, Value Reporting Foundation and IIRC Council) and Mrs Leigh Roberts (CEO, IRC South Africa)

The EAA Stakeholder Reporting Committee (SRC) is pleased to continue the “In Conversation with…” Webinar Series by hosting two new events. The series is organised and chaired by Dr Laura Girella (University of Modena and Reggio Emilia, Italy) and Prof. Elizabeth Demers (University of Waterloo, Canada). *************************************************************************************** In the next Webinar, two representatives of DG FISMA (Directorate General “Financial Stability, Financial Services and Capital Markets Union”) of the European Commission will join us to introduce…
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Who Audits Public Companies – Italy

    This analysis was originally published by Audit Analytics.  Note: This analysis will be updated to reflect 2020’s market share once all annual reports have been filed. The Big Four firms account for a staggering 98% of the market share across Italy’s top 100 companies. Capturing the other 2% of the market is BDO, with just 2 companies; both of which are listed on the FTSE Italia Mid Cap. Interestingly, PwC has the largest number of…
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EAA Junior Network Lounge

The pandemic has considerably limited our ability to meet with peers and discuss our research interests and projects. We all miss the opportunity to meet new colleagues during breaks at conferences, discuss our papers and build a network of reference that helps the development of our research. The lack of network building is problematic especially for early career scholars, including PhD students and junior faculty with untenured positions, who are in the process of creating…
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Accounting Theory and Standard-Setting – Antecedents of Fair Value Accounting?

This blog entry arose because, coincidentally, in mid-February and March 2021  two articles appeared in Accounting History and Accounting Horizons respectively, discussing contributions to the literature of two members of the “Sydney School of Accounting”. One relates to the founder, Ray Chambers, the other to one its members, Frank Clarke. Both provide an understanding of the School’s focus, especially what is needed to reform accounting thought and practice. Reference to the Sydney School is attributed first to Murray Well’s…
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Academic Freedom under Attack: The Case of Leicester and Beyond

A blog by Charles Cho and Hendrik Vollmer As a follow-up to the Open Letter from the Editors of Critical Perspectives on Accounting posted here last Friday, we share our insights in this blog, as Editorial Board member of the journal and former University of Leicester faculty member, respectively. When University of Leicester School of Business faculty members entered into their first week of term-two teaching in January, 16 of them received a message from…
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Open Letter from the Editors of Critical Perspectives on Accounting

As some of you already know, the management at Leicester University is attempting to outlaw critical scholarship, and colleagues who have published in Critical Perspectives on Accounting (CPA) are now at risk of redundancy. In response, the editors of CPA have written an open letter to management. This is a serious assault on academic freedom and as a community we need to voice our concerns very loudly. As a strong believer that this is a serious…
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Probabilistic Audits and Misreporting – the Influence of Audit Process Design on Employee Behavior

In a recent study, forthcoming in the European Accounting Review (EAR), Corinna Ewelt-Knauer, Anja Schwering and Sandra Winkelmann illuminate how the design of probabilistic audits influences employee behavior, specifically performance misreporting. The experimental study builds on behavioral accounting research, which shows that audits do not only help to detect and prevent undesired employee behavior like misreporting. Instead, audits can change employees’ perception of the situation – from an ethical decision frame to an economic decision…
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Report and Video: 5th EAA Financial Reporting Standards workshop on Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities

On 26 March 2021 The International Accounting Standards Board (the Board), in conjunction with the European Accounting Association (EAA) and the European Financial Reporting Advisory Group (EFRAG) held an EAA Financial Reporting Standards workshop that provide an overview of the Request for Information Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities, published by the Board in December 2020, and EFRAG’s summary of the initial input gathered from European constituents.…
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Auditors Acknowledge Uncertainty for Airlines Amid COVID-19

This analysis was originally posted by Audit Analytics. The auditors of two FTSE 350 airlines cannot confirm whether the companies will be able to continue operating for the foreseeable future due to uncertainty created by the global pandemic. EY and PwC highlighted the unpredictability of the future operations of International Consolidated Airlines Group SA [LON:IAG] and easyJet PLC [LON:EZJ] in their 2020 audit opinions.  Despite recent optimism in the leisure travel industry that resulted in rising stock prices and…