News

2020 Events:

Regnskapstreff i Sør

June 4-5, 2020; Universitetet i Agder, Auditorium B1 001, Kristiansand

https://www.uia.no/om-uia/fakultet/handelshoeyskolen-ved-uia/regnskapstreff-i-soer

The event will focus on accounting regulation in Norway. The sign up is open and the deadline is May 4, 2020. We look forward to seeing you there.

Meetings/presentations

• Nordic Corporate Governance Alliance meeting to establish a dataset of Nordic corporate governance data. Represented Norway in a workshop with other Nordic universities organized at Copenhagen Business School on February 6^th, 2019.
• IFRA researchers mentor at the ACCA & IAAER Emerging Scholars Workshop at held at the partner institution, Bucharest University of Economic Studies, Romania, June 3-4, 2019. Presentation: Winding adventure: From R&R to publication.
• Presented on a panel at Accounting and Management Information Systems Conference, Bucharest, Romania, June 5-6, 2019. Topic: The changing practice of audit.
• Presented at a workshop organized by IFRA partner, Alliance Manchester Business School, UK, December 6, 2019. Topic: The social relevance of accounting research.

Publications

Ømer, A., Irgens, M., Haaland, G. 2019. Omtale av sentrale forhold øker brukernytten (Impact of key audit matters on users). Revisjon og Regnskap, 1, 22-26.

Alon A., Mennicken A., and Samsonova-Taddei A. 2019. Dynamics and limits of regulatory privatization: Re-organizing audit oversight in Russia. Organization Studies, 40(8), 1217-1239. ABS Level 4.

Papers that were presented/submitted

Agana J., Alon A., Zamore S. 2019. Audit fees: A bibliometric analysis of the literature. Presented at the following conferences and will be submitted to a journal in February 2020.

• 42^nd Annual Congress of the European Accounting Association, Paphos, Cyprus, 29-31 May, 2019.
• Workshop on European Financial Reporting (EUFIN), Vienna, Austria, August 29-30. 
• Revised to focus on regulation and submitted to 43rd Annual Congress of the European Accounting Association, Bucharest, Romania, May 27-29, 2020.

Albu, C. N., Albu, N., Alon, A. 2019. Audit field and pathways of change: Experimenting with audit at the periphery of capitalism. Presented at the conferences listed below. The paper was submitted to an international journal, received a revise and resubmit, and significant work was performed to re-submit it in December 2019.

• 42^nd Annual Congress of the European Accounting Association, Paphos, Cyprus, 29-31 May, 2019.
• 14^th Accounting and Management Information Systems international conference (AMIS IAAER 2019), Bucharest, Romania, 5-6 June, 2019.
•  9^th International Conference on Financial Reporting and Auditing, Cracow, Poland, 12-13 December, 2019.

The following papers were submitted to 43^rd Annual Congress of the European Accounting Association by our Ph.D. students. Fingers crossed we get to present them!

• Agana, J. Key audit matters: Implications for the use of specialists and audit fees.
• Mwintome, G. and co-authors. Auditor choice and its implications for microfinance institutions.

Second IFRA workshop was held at UiA’s School of Business and Law on May 6, 2019.

Project partners from PwC, Revisjon Sør, and Revisorforeningen joined researchers from Bucharest University of Economic Studies, Hanken School of Economics, Alliance Manchester Business School, and University of Edinburgh to discuss ongoing research projects and developments in accounting and auditing.  

For 2020, Regnskapstreff i Sør conference is planned for June 4-5.

https://www.uia.no/om-uia/fakultet/handelshoeyskolen-ved-uia/aktuelt-paa-handelshoeyskolen-ved-uia/regnskapstreff-i-soer-neste-arrangement-2020

An article discussing usefulness of key audit matters in the audit report was published in Revisjon og Regnskap(issue 1, 2019). It is based on a master thesis and examines whether key audit matters should also be included in the audits of private companies. Read more here: Omtale av sentrale forhold øker brukernyttene.

Dear IFRA contributors,

2018 was busy and exciting year for the IFRA project. Below is a short summary of some of the activities we were involved in. We look forward to a productive year.

Our annual workshop will take place on May 6, 2019. Please hold the date!

Joining us at the University of Agder (UiA) in 2019

• Steven Zamore has completed Ph.D at UiA in December and will join the project in the post-doc position in February. Last year he taught Financial Accounting in the MRR program and Accounting Theory at the Bachelor level. He has strong quantitative analysis background and will contribute to data collection and analysis for projects related to financial reporting and key audit matters.
• Gordon Mwintome completed a Master degree in Accounting at the Kwame Nkrumah University of Science and Technology (KNUST) in Ghana and has worked at Baker Tilly audit firm. He is a part of the Ph.D cohort starting at UiA in March. His research will focus on IFRA topics.

UiA Events/Presentations

• Breakfast seminar “How companies should use auditors?” presented by Geir Haaland on February 12.
• Project kick-off workshop at UiA’s School of Business and Law on April 30^th, 2018.

International Events/Presentations

• Nordic Corporate Governance Alliance meeting to establish a dataset of Nordic corporate governance data. Represented Norway in a workshop with other Nordic universities organized at Copenhagen Business School on May 16, 2018.
• Presented on a panel “Challenges and opportunities for audit practice and research”. Accounting and Management Information Systems Conference, Bucharest, Romania, June 13-14, 2018.
• Presentation on “Multi-mode standardization occurring in accounting and auditing” at Accounting and Management Information Systems Conference, Bucharest, Romania, June 13-14, 2018.
• IFRA researchers mentor at the Emerging Scholars Workshop at held at the partner institution, Bucharest University of Economic Studies, Romania, June 11-12, 2018.
• Presentation at the University of Edinburgh. Dynamics and limits of regulatory privatization: Re-organizing audit oversight in Russia. November 13, 2018.

Professional Publication

Ømer, A., Irgens, M., Haaland, G. Omtale av sentrale forhold øker brukernytten (Impact of key audit matters on users). Revisjon og Regnskap (accepted & forthcoming February 2019).

Central and Eastern European Emerging Accounting Scholars Research Workshop was held in conjunction with the AMIS 2018 International Conference organized by the Bucharest University of Economic Studies, Romania. The objectives of the workshop are to provide emerging scholars from Central and Eastern Europe with feedback on their research proposals and to help develop their research skills.

Internationalization of Financial Reporting and Auditing (IFRA) project funded by the Norwegian Research Council held a kick-off workshop at UiA’s School of Business and Law on April 30^th, 2018.

Researchers from academic partner institutions, Bucharest University of Economic Studies, Hanken School of Economics, and Alliance Manchester Business School, came to Kristiansand to present ideas and develop research projects related to globalization and its impact on financial reporting and audit processes.

To ensure the exchange of ideas between academics and practitioners, project partners from  PwC, Revisjon Sør, and Revisorforeningen participated and highlighted important topics and changes in financial reporting and auditing. Next workshop will take place on May 6, 2019.

An article discussing IFRA project ” Ti millioner til forskning
og undervisning ” was published in Revisjon og Regnskap (issue 1, 2018) and highlights the importance of examining global changes in accounting and auditing. Read more here.

The University of Agder (UiA) has received two of the six first allocations from the Research Council focusing on key professional educational programmes.  Read more about the project here.