logo
logo

Search results

post ARC

COVID-19 Impacts on European Audit Opinions

This analysis was originally posted by Audit Analytics. This post will be updated to reflect the current number of European audit opinions citing the COVID-19 pandemic in a going concern opinion, key audit matter, or emphasis of matter.   Overall Statistics As of the week ended 13 November 2020, Audit Analytics has observed the following trends in European audit opinions referencing COVID-191: Going Concern Modifications: 171 Emphasis of Matter Paragraphs: 289 Key Audit Matters: 574…
post ARC

IFRS-EAA Virtual workshop - Consultation Paper on Sustainability Reporting

The IFRS Foundation in conjunction with the European Accounting Association (EAA) will hold a virtual workshop on 27 November 2020 at 12.00-13.35 (CET). The workshop will provide an overview of the IFRS Foundation Trustees’ Consultation Paper on Sustainability Reporting and invite commentary from academics. The aim of the consultation paper is to find out if there is a demand for global sustainability standards and what possible role the Foundation could play. The purpose of the…
post ARC

Organizational Memory and Bank Accounting Conservatism - EAR

This paper is the first to examine the impact of organizational memory of banks on the conservatism of accounting policy. Specifically, we examine the organizational memory of banks regarding bad times history. We separately address two related questions: 1) In the face of bank-level or macro-level crises, how can bank managers and/or the board of directors take action to change bank accounting policy? 2) Is the change of accounting policy driven by managers and board…
post ARC

Nominations are now open for the 2021 EAA Anthony G. Hopwood Award for Academic Leadership.

Nominations are now open for the 2021 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 and Willem Buijink. The award is made each year at the EAA Annual Congress, subject to there being a worthy recipient.…
post ARC

Some reflections on the Consultation Paper on Sustainability Reporting published by the IFRS Foundation

by Matias Laine and Giovanna Michelon On October 15th, we were among the signatories of an open letter to the Chair of the IFRS Foundation Trustees, written and prepared under the leadership of Professor Carol Adams, in reaction to the Consultation Paper on Sustainability Reporting. The letter has attracted some attention, some criticism, some applause. We hope the letter will also create some reflection about what is at stake. We are not going to reiterate…
post ARC

EAA Virtual Accounting Research Seminar Series 2020-21

Under the leadership of Mark Clatworthy, Joachim Gassen and Giovanna Michelon, the EAA VARS series was launched last May. This initiative started following the widespread cancellation of seminars because of the COVID-19 situation, with the aim of allowing colleagues to disseminate their research findings to a large and informed audience, while simultaneously enabling scholars from a range of institutions to engage with current research projects. The previous edition was a success and the EAA has…
post ARC

IASB & ABR Research Forum 2020

Academia’s contribution to international standard-setting On 3 and 4 November the International Accounting Standards Board (IASB)—together with the journal partner Accounting and Business Research (ABR)—held its 2020 Research Forum where 70 academics and practitioners, including standard-setters and regulators, came together to discuss current research into financial reporting matters. Even though this was the first time the Research Forum was held virtually, it was a great success. The technology did not let us down and it was…
post ARC

Dutch Company Struggling to Find Auditor

This analysis was originally posted by Audit Analytics.   The public interest entity (PIE) audit market has been shrinking in the Netherlands in recent years, leaving only six players remaining on the field; a concerning trend we previously discussed this summer. Nevertheless, companies have been scrambling to find a new auditor – a task which is becoming increasingly difficult. With only six firms to choose from, companies may be limited even further if one or more firms…
post ARC

SAVE the DATE ** Dec 4th ** EAA Virtual Accounting Research Seminar

The EAA Virtual Activities Task Force is glad to announce that the VARS will resume, as a monthly appointment, starting  December 4th at 16.15 CET We are excited that our first guest speaker will be Beatriz García Osma.    Beatriz is Professor of Accounting at Universidad Carlos III de Madrid and the Editor of the European Accounting Review. She holds a PhD in Accounting & Finance from Lancaster University, where she was also a Marie Curie…
post ARC

6th EAA Talent Workshop

       6th EAA Talent Workshop JOB MARKET FOR ACCOUNTING ACADEMICS IE University hosted the 6th Edition of the EAA Talent Workshop in November 3-6, 2020. As consequence of the Covid-19 pandemic, we had to proceed with an online edition of the Workshop. On November 3, we held a Welcome Opening to participants. The meeting was chaired by the EAA President, Thorsten Sellhorn, who addressed participants on the ongoing EAA projects for this academic…