Do accounting firms make promises to potential clients that are inconsistent with public interest concerns about audit firm independence?

EAR paper blog / abstract

Do accounting firms make promises to potential clients that are inconsistent with public interest concerns about audit firm independence? Do audit firms “sell” audits to clients primarily...

ICAS open call for research on Materiality - Financial Statements and Beyond

ICAS issued, on 5 November, an open call for research on Materiality - Financial Statements and Beyond.

Materiality has become a much more complex issue with new definitions and categories emerging; for example,...

Academic empathy dialogue - Sustainability Reporting

The EAA Virtual Activities Committee is pleased to announce that the next Academic Empathy Dialogue (AED) on “Sustainability Reporting”. The AED will host Jan...

Do Foreign Cash Holdings Generate Uncertainty for Analysts?

The past two decades have witnessed an important rise in cash holdings by multinational corporations (MNC), with a significant proportion of such cash held by foreign subsidiaries and deemed to be in excess of what is needed by the firms to...

A Problem in the Call for Applications of the 2022 Bergen EAA Doctoral Colloquium: and a solution

Posted by: Willem Buijink

IMA Award opportunities for academics

For Academics

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Does Citizens’ Financial Literacy Relate to Bank Financial Reporting Transparency?

Since the 2007–2008 global financial crisis, governments, financial sector experts, and academics have emphasized the role of financial literacy in supporting inclusive and sustainable growth as well as the relationship between financial...

EAA junior network – “Meet the Editors”

Dear EAA members,

EAA is pleased to announce the new series of “Meet the Editors” events.

For the healthy future of our accounting academe, it is essential that PhD students and junior faculty learn how to navigate the increasingly...

Register to attend the 2021 EAR Annual Conference

Are Foreign Donors Good Monitors?

Economic and accounting literature has long found that foreign investments provide a multitude of benefits to local stock markets and economies. Foreign inflows to for-profit firms are found to harvest not only capital but also managerial and...