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2020 International Accounting Standards Board Research Forum

2020 International Accounting Standards Board Research Forum in Conjunction with Accounting and Business Research   Call for Papers The International Accounting Standards Board (IASB) will hold its annual research forum in conjunction with Accounting and Business Research (ABR), at the Saïd Business School, University of Oxford, on 2 – 3 November 2020. The Editors of ABR/IASB Research Forum Special Issue, Peter Joos, Per Olsson and Alfred Wagenhofer, invite submissions that can provide evidence to inform…
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Announcement of EAA Journal Awards for 2019

We are delighted to announce that the recipients of the European Accounting Association awards for 2019. Congratulations to all of them from the EAA membership!   Accounting in Europe Best paper in 2019 Inside the Black Box of IASB Standard Setting: Evidence from Board Meeting Audio Playbacks on the Amendment of IAS 19 (2011) By Rolf Uwe Fülbier and Malte Klein   Best reviewers in 2019 Roberto Di Pietra (University of Siena) Francesco Mazzi (University…
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How to improve climate-related reporting – A summary of good practices from Europe and beyond

In 2019, I joined Project Task Force of Climate-related Reporting of the European Lab as part of European Financial Reporting Advisory Group (EFRAG). Transparency is key in understanding how companies prepare to deal with the impact of climate change as well as how willing they are to consider their own impact on the environment. Even if the goal is clear, it is a long journey. In practice companies can use the Task Force for Climate-related Financial Disclosure…
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Better audits are possible, but do we want to pay for them?

In the Netherlands the audit profession is under great pressure to deliver better audit quality. The expectation is that auditors always detect major errors when they are present in the unaudited financial statements. The same expectation exists with regards to fraud and bribery. In addition, a firm signed off by the auditor as a going concern should never go bankrupt. The Dutch regulator that oversees the audit profession has a adopted an equally critical position…
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Tax Transparency as part of Corporate Social Responsibility Reporting

Once considered marginal tax transparency is becoming a new norm in CSR reporting. The law landscape and companies' attitudes are rapidly changing towards greater tax transparency. Revelations such as the Panama and Paradise Papers and demands from citizens, the media and consumers put pressure on the companies to disclose more quality information in relation to tax. In our book "Multinational Enterprises and Transparent Tax Reporting" we track historical development, provide examples of voluntary tax transparency…
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Updates on the preparations for the EAA 2020 congress

As the outcome of the reviewing process is currently being communicated to submitting authors, here are some updates on the preparations for the EAA 2020 congress held in Bucharest, Romania, on 27-29 May 2020. General congress information Interested delegates may find on the congress website www.eaacongress.org a multitude of information about Romania, Bucharest and the congress venues. Additionally, one may find there the preliminary congress schedule, the available travel options and proposals for leisurely activities…
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Insights from Audit Opinions Across Europe Since 2010

This was analysis originally posted by Audit Analytics. This is the second post of our Decade of Data series to highlight our Europe databases containing ten years of data. The Audit Analytics Europe Opinion database currently contains over 64,000 audit opinion records from over 8,800 companies, encompassing 2010-present. With the majority of companies having a fiscal year end in December, these numbers will quickly increase over the next few months. Using the data we have available, this post…
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Pitching Research®: A Resource Kit for Research Training Instructors

New on SSRN is resource kit for research training instructors: Faff, Robert W., Pitching Research®: A Resource Kit for Research Training Instructors (February 5, 2020). Available at SSRN: https://ssrn.com/abstract=3532347 Abstract To encourage wider adoption and dissemination of Faff’s (2015, 2019) Pitching Research framework, herein, I set out a carefully organized resource kit for instructors charged with the goal of research capacity building and/or research training. Targeted instructors include: “research process” course leaders; Honors year instructors;…
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Blockchain and other DLTs: Where is the Accounting?

I am sure that most of the readers involved, even tangentially, in the Accounting practice, whether academics or practitioners, have already heard of the terms blockchain and distributed ledgers. As you might imagine, there are plenty of questions we can ask about these two topics. Let’s maybe focus on the role that Accounting could have in this framework.  Does the rise of cryptocurrencies have implications for the fundamental development of Accounting? One may wish to…
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Stakeholders versus Firm Communication in Social Media

The Case of Twitter and Corporate Social Responsibility Information In a recent study, published in the European Accounting Review (EAR), Beatriz García Osma, Encarna Guillamón Saorín and I analyse Corporate Social Responsibility (CSR) communication in Twitter, and communication surrounding the release of negative news that exogenously affect CSR information in the market, with potentially damaging consequences to firm reputation and stakeholders trust. A unique feature of social media that separates it from traditional disclosure channels is…