How to Write a Statement of Purpose for a PhD Program in Accounting (or perhaps any other field)

As someone who reads a lot of SoP's, here are the questions I want an applicant to answer, more or less in order: What is your purpose? What are your career aspirations?  What type of research do you want to conduct?  What topics and methods are you intending to pursue? What led you to your [...] Read more > >

Permanent and transitory earnings: where did we get these terms?

In 1957, the Princeton Press published Milton Friedman’s famous book, A Theory of the Consumption Function.  An interesting assumption underlying the theory is that “the transitory components of consumption and income can be taken to be uncorrelated with the corresponding permanent components and with each, other.” One of the key inferences is that permanent (smoothed) consumption [...] Read more > >

Should a Scholar’s Motivation Be Relevant to How We Evaluate A Research Paper

Happy New Year!  I’m back to blogging after a holiday hiatus, with a pointer to this article addressing the title question.  The author, a law professor, says no.  I say yes.  If you think of evaluating a paper as an audit, knowing something about the author’s motivation is part of the inherent risk assessment, and [...] Read more > >

How to Read and Write

Twin goals of FASRI are helping researchers to understand standard setters and to communicate complex research findings in a way the standard setters can understand.  Part of the challenge is knowing how to read and write.  Here is a bit of advice on each one. How to Read. There is an old Jewish saying: According [...] Read more > >

Research Rankings by Topic and Methodology

Just this morning, a team of researchers went live with a website that ranks accounting programs’ research by topic and methodology. If you’ve ever wondered which accounting programs are the strongest in analytical methodology, based on published research in the past 6, 12, or 20 years by faculty currently in the program, this site can [...] Read more > >

So You Want a PhD in Accounting?

I spent a good part of the weekend reading PhD files.  It seems like a fairly strong year, perhaps because the economy has closed out other opportunities.  (Many applicants hail from Wall Street).  I’d love to hear your impressions of any application pools you have seen.  But if you are one of the students who [...] Read more > >

A Plug for Panels at Next Week’s FARS Meeting

On Saturday January 23, I will be moderating a panel discussion entitled, “Practice-Relevant Researchable Accounting Issues: Practitioners’ Views.”  The panelists are John Hepp, Partner with Grant Thornton, Bob Laux, Senior Director of Financial Accounting and Reporting at Microsoft Corporation, and Scott Taub, managing director of Financial Reporting Advisors and former Deputy Chief Accountant of the [...] Read more > >

A Plug for Panels at Next Week's FARS Meeting

On Saturday January 23, I will be moderating a panel discussion entitled, “Practice-Relevant Researchable Accounting Issues: Practitioners’ Views.”  The panelists are John Hepp, Partner with Grant Thornton, Bob Laux, Senior Director of Financial Accounting and Reporting at Microsoft Corporation, and Scott Taub, managing director of Financial Reporting Advisors and former Deputy Chief Accountant of the [...] Read more > >

Articles on the interaction between research and standard setting

Jim Leisenring’s remarks at yesterday’s roundtable were great.  In the portion related to the interaction of research and standard setting, he reminded us of two papers in Accounting Horizons on the interaction: “Academic accounting research and the standard setting process” by Katherine Schipper and “Accounting research: On the relevance of research to practice” by Jim [...] Read more > >

Round Table Discussion on Earnings Management Research

On Tuesday, Dec 15th, 4 pm ET, we will be joined by Paul Zarowin. Paul Zarowin is a professor at New York University and an Editor at The Accounting Review. The topic of this session is earnings management, and Paul is going to provide us with a high level review of this literature and the [...] Read more > >

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