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...

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...

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...

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...

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...

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,...

EFRAG’s 2020 Annual Review

Dear EFRAG contributor,

We are happy to share with you EFRAG’s 2020 Annual Review. The...

Qualitative accounting research in the time of COVID-19 – changes, challenges and opportunities

The “accountant” stereotype in the Florentine medieval popular culture: “galantuomini” or usurers?

The Ethics of Auditors: A Survey Study

Do work experience and...