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 > >

Roundtable: Political Economy of Standard Setting

UPDATE:  The Audio for the discussion is available here. One reason I was sad to miss this year’s JAE conference was that I didn’t have the chance to hear comments on “From Low-Quality Accounting to Financial Crises:  Politics of Disclosure Regulation Along the Economic Cycle“, by Jeremy Bertomeu and Bob Magee. From the abstract: This [...] Read more > >

The Implications of Market (In)Efficiency for Standard Setting

Bob Lipe brought up the Kothari, Ramanna and Skinner paper presented at last year’s JAE Conference.  I’m pining today because I am unable to attend this year’s conference (typically one of my favorites), so I will console myself with commenting on their revision of the KRS paper.  I am hoping the authors will reconsider these [...] Read more > >

More questions from my PhD seminar

I know all my recent posts seem to be arising from my PhD seminar.  But hey, putting together materials for an introductory seminar makes one think about some basic research issues. One paper I assign is the Watts and Zimmerman excuses paper.  In case you are unfamiliar with the paper, I view it as presenting [...] Read more > >

The New ASU on Disclosure of Certain Loss Contingencies

On July 20, the FASB issued a new exposure draft of their proposed ASU concerning disclosures of litigation-related loss contingencies.  For anyone who may not have been following this issue over the past 2 years or so, the FASB first issued an exposure draft on June 5, 2008 which proposed enhanced disclosure regarding contingent losses stemming [...] Read more > >

Job Opportunity at the PCAOB

The Public Company Accounting Oversight Board (PCAOB) is looking for a PhD student who would like to intern with the Office of Research and Analysis (ORA) in the PCAOB’s Washington DC headquarters. This role will provide support to the quantitative economics group in ORA by assisting in studies and analyses conducted by the group.  This [...] 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 > >

Debt-to-Equity and Lease Renewal Options

To what extent do lenders or credit analysts care about lease renewal options? In the proposed lease accounting model, lessees will capitalize the longest lease term that is more likely than not to occur. This means that renewal periods that a lessee is not obligated to renew will be measured as part of the lease [...] 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 > >