What happened to signaling models?

I have been reading another academic economics blog, Overcoming Bias.  The author, Robin Hansen, is an Associate Professor of Economics at George Mason University. According to the tag line, “Overcoming Bias is economist Robin Hanson’s blog, on honesty, signaling, disagreement, forecasting, and the far future.” Robin has written a number of posts arguing that many [...] Read more > >

FraudBytes: A New Academic Accounting Blog

Yesterday I learned that Mark and Aaron Zimbelman have an accounting blog, FraudBytes. It’s nice to be able to welcome another established accouting academic (and an up-and-comer) to the world of new media.  I have added FraudBytes to our blogroll (see the left column), and also took the opportunity to conduct a short email interview, [...] Read more > >

Brainstorming Research Ideas Related to Leasing

This week, office hours (Tue, June 2nd, 4pm ET) will consist of something a bit different.  In particular, I want to see if we can have an interactive session involving bouncing research ideas off of each other.  This is one of the types of sessions that we discussed during May 19th office hours. How can [...] Read more > >

Competition: Not Enough for Convergence

In a recent article by Özgür Gürek, Bernd Irlenbusch, and Bettina Rockenbach entitled “The Competitive Advantage of Sanctioning Institutions” (published in Science in 2006), the authors study human institution-choice behavior and cooperative behavior in a setting where there is permanent competition between a sanctioning institution and a sanction-free institution.  In the sanctioning institution, subjects may [...] Read more > >

Standards Convergence in Other Fields

As part of my reading assignment for the AAA Doctoral Consortium (on New Media, Research and Standard Setting), I have asked Consortium students to write a blog piece or two.  Welcome to FASRI.net, Willy Choi, and thanks for a strong first contribution!  –Rob B. After reading a recent literature review on accounting standard convergence by [...] Read more > >

Office Hours: Standard Setting, Research and New Media

This week for office hours (Tue, May 19th, 4pm ET) I will be leading an open discussion about the uses of new media for accounting researchers. You may already know that a number of high-profile academics have blogs and websites, particularly in Econ and Law.  Some examples: Read more > >

Research Ideas: FAS 5 Contingencies

Today during Office Hours, we had David Elsbree, Project Manager on the FASB’s project regarding disclosures for litigation-related loss contingencies.  During that discussion, two issues seemed to be at the heart of the debate over how the FASB should proceed with this project:  (1) Would  the required provision of potentially (upward) biased measures of contingent losses (as [...] Read more > >

Office Hours: FAS 5 Revisited, Contingent Loss Disclosures, and Related Topics

On Wednesday, 11am ET, FASB Fellow David Elsbree will be joining us to talk about a few of the projects he is overseeing. Details about office hours are here.  One likely to be of interest to many of you is the Disclosure of Certain Loss Contingencies.  My initial objection to the project is the title, [...] Read more > >

Office Hours: Bob Herz, FASB Chairman

We are honored to have Robert Herz, Chairman of the FASB, join us for office hours on Tuesday, May 5th at 4pm.  Details about getting to office hours are here.  I am sure we all have good questions to ask him.  Here are mine: Read more > >