Simple post with simple idea

Here’s my opinion about financial reporting research and this blog and second life. I really think it’s being underutilized. As Rob Bloomfield said, ideas are all over the place in these sessions. I have come away from them with 3 ideas so far (and I’ve had to miss a fair number of these sessions because [...] 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 > >

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 > >

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 > >

Stakeholder Clashes over Disclosure

Rob Bloomfield sent me an interesting article in the Washington Post, Friday March 27th.  It describes a dispute between the Federal Housing Finance Agency (FHFA) and Freddie Mac’s executives over the extent of its disclosures in it’s annual 10-k.  As a company that continues to be publicly traded on the NYSE, executives felt compelled to [...] Read more > >

Office Hours: Leslie Hodder on Fair Value Accounting

Leslie Hodder (Indiana University) will be joining us for FASRI Office Hours at 4pm ET, March 24th, to talk about recent research on Fair Value Accounting. No doubt we will talk a fair bit about FASB’s recent proposals to clarify FAS 157’s discussion on ‘active markets’ and to alter reporting of impairment (see here and [...] Read more > >

Welcome to the FASRI Blog

Welcome to the first official website and blog of the Financial Accounting Standards Research Initiative.  Go to our “ABOUT” page to learn more! Read more > >