Brainstorming Session on Fair Value Research

In our next session of office hours (Tue, June 16th, 4pm ET), we will have our second brainstorming session. For those of you who couldn’t make the first brainstorming session, Bob Lipe led us in a discussion of research ideas related to leasing.  As in any good brainstorming session, Read more > >

Is the absence of replication in accounting research a problem?

Replication is one of the fundamental tenets of scientific inquiry, and the absence of replication in accounting is a non-trivial issue for initiatives such as FASRI.  Understanding the need for replication involves understanding the consequences of not replicating.  To illustrate, I was recently speaking with a faculty member about a NOVA episode (Intelligence Overload) on [...] Read more > >

Cultural Differences and their Influence on Comparability

One of the goals of international convergence is harmonization of accounting standards and increased comparability in financial reporting. However, even with convergence financial reporting differences will remain across countries. Some differences will stem from fairly obvious and observable sources, like countries’ various legal environments. Other sources of financial reporting differences, like cultural influences, are likely [...] Read more > >

Thoughts on revenue recognition

In reading the FASB’s Discussion Paper on Revenue Recognition with Contracts with Customers, what immediately stands out is the intended breadth of the proposed model.  The Discussion Paper states that the model would apply to “all contracts with customers”, with contract being very broadly defined, although still consistent with IASB and commonly used US legal [...] Read more > >

Office Hours: Who's Afraid of Performance Reporting?

Kathy Petroni (Michigan State) will be joining us June 10th, 11am ET, to talk about her paper “Comprehensive Income:  Who’s Afraid of Performance Reporting?”. The paper, co-authored with Linda Bamber, John Jiang and Isabel Wang, now forthcoming in The Accounting Review, touches on some timely and controversial topics. Read more > >

Office Hours: Who’s Afraid of Performance Reporting?

Kathy Petroni (Michigan State) will be joining us June 10th, 11am ET, to talk about her paper “Comprehensive Income:  Who’s Afraid of Performance Reporting?”. The paper, co-authored with Linda Bamber, John Jiang and Isabel Wang, now forthcoming in The Accounting Review, touches on some timely and controversial topics. Read more > >

FASB Standards on Environmental Economic Instruments – A Golden (and Green) Opportunity for Accounting Researchers

Another student guest blogger.  See the comment thread for my own remark on this topic, which promises to be very interesting over the coming year.  –RJB One of FASB’s current projects involves providing guidance to accounting issues such as accounting for Emissions Trading Schemes.  This project is important because many environmental and ecological accounting concepts [...] Read more > >

Brainstorming On Contingent Rentals

We had a very interesting session yesterday to brainstorm ideas on leasing.  Thanks to another doctoral student for summarizing key parts of the discussion.  –RJB Despite the loss of power of our campus 15 minutes prior to the beginning of the office hour and the rush to set up everything on our backup battery, I, [...] Read more > >

Standards for Nonfinancial Performance Measures?

Another Doctoral Consortium post–this one from a managerial accountant!  Whose to say we can’t all learn from one another….RJB. Nonfinancial performance measures (NFPM) are parameters used to evaluate nonfinancial performance aspects of an organization.  Frequently the MD &A or company web pages that disclose information include Key Performance Indicators (KPI) or Non-Financial Performance Measures.  Researchers [...] Read more > >

Office Hours Today: Brainstorming on Leasing

As previously announced, we are having a brainstorming session on leasing research today, 4pm ET for today’s office hours. To inspire you, the post Bob Lipe has even suggested some background questions (see link above). He has now provided his own solutions, so you can check your answers. Details on getting to office hours are [...] Read more > >

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