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...

Who Audits Public Companies – Italy

EAA Junior Network Lounge

The pandemic has considerably...

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 “...

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

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...

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...

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...

Auditors Acknowledge Uncertainty for Airlines Amid COVID-19

This analysis was originally posted by Audit Analytics.

Persuasion in Auditing: A Review Through the Lens of the Communication-Persuasion Matrix

In a recent study, published in the European Accounting Review (EAR) Special Issue on Literature Reviews in Accounting, we provide a comprehensive review and synthesis of experimental research that examines persuasion in auditing. Our...