Anthony Hopwood at Office Hours: Implications of the Financial Crisis for Accounting Research (and other matters)

Office Hours next week will feature a conversation with Anthony Hopwood about what the financial crisis means for accounting (and finance) researchers.  We will be changing our schedule a little bit:  the session will be at 11am ET, Tuesday, July 14th. Information about getting to the session can be found here. Anthony has a most [...] Read more > >

The FASC's Comments on the SEC Roadmap

Last week, a revised version of “A Research Based Perspective on the SEC’s Proposed Rule on Roadmap for Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers,” comments from the Financial Accounting Standards Committee of the American Accounting Association, appeared on SSRN.  In this post, I offer [...] Read more > >

The FASC’s Comments on the SEC Roadmap

Last week, a revised version of “A Research Based Perspective on the SEC’s Proposed Rule on Roadmap for Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers,” comments from the Financial Accounting Standards Committee of the American Accounting Association, appeared on SSRN.  In this post, I offer [...] Read more > >

Office Hours: AAA Doctoral Consortium Wrap-Up

I have almost recovered from the AAA Doctoral Consortium.  This 4-day marathon gave some 90 or so doctoral students the chance to hear from over a dozen faculty on both research topics and on career advice from (in no particular order): Read more > >

Revenue Recognition Constraints and Earnings Informativeness

Anup Srivastava (Northwestern) presented a research paper at today’s FASRI Office Hours. In this post, I briefly recap the takeaways from the paper and some of the questions that were asked by participants in today’s office hours. Read more > >

Christian Leuz Talks about International Convergence: What can We Realistically Expect?

This week in Research Office Hours, Christian Leuz (Chicago) presented a paper that he wrote with Luzi Hail (Penn) and Peter Wysocki (MIT), entitled “Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors.” The paper is a comprehensive review of the literature on international [...] Read more > >

Is Objectivity Overemphasized in Accounting Research? (Or is it only a question of by how much?)

My guess is that most doctoral students in accounting are still being taught the same history I have been:  In the beginning, accounting research was shapeless and without form.  Wait, I meant normative and qualitative.  Then, with the publication of Ball and Brown’s 1968 paper, the literature has taken a sharp turn toward positivism (drawing [...] Read more > >

Lowering the Cost of Policy-Relevant Research (and Research Summaries)

You know that comprehensive be-all-and-end-all literature review you always wanted to write on fair value accounting (or revenue recognition or principles-based accounting standards, etc.)?  You’ve put it off because it was simply too much work for too little benefit to your research program and reputation.  Well, FASRI is here to encourage you to do just [...] Read more > >

Accounting Standards and Implementation Guidance

Should standard setters care about potential judgment biases introduced by implementation guidance? I was recently reading through a paper by Shana Clor-Proell and Mark Nelson (Journal of Accounting Research, Vol. 45, Iss. 4, September 2006) entitled, “Accounting Standards, Implementation Guidance, and Example-Based Reasoning.”  In this paper, Shana and Mark examine how the type of example [...] Read more > >