Round Table Discussion on SMEs, FIN 48, and Private Company Reporting

On Tuesday, Sept 22nd, 4 pm ET, we will be joined by Paul Glotzer. Paul is a project manager at the FASB and has extensive experience working with small companies.  He is also the key liaison with the FASB’s new advisory group, the Private Company Financial Reporting Committee, and is currently working on, among other [...] Read more > >

Round Table Discussion on Changes in the Revenue-Expense Relation

On Wednesday, September 16th, 11 am ET, Dain Donelson, Ross Jennings, and John McInnis, all of the University of Texas at Austin, will join us to discuss their recent paper entitled “Changes over Time in the Revenue-Expense Relation: Accounting or Economics?”  Their paper follows the work of Dichev and Tang (2008), who document Read more > >

FASB-Friendly Research Report on Financial Statement Presentation

To prepare for tomorrow’s round table discussion (Wed Sept 2, 11am ET) on FASRI’s Financial Statement Presentation research, take a look at this report on an experiment I conducted with Frank Hodge, Pat Hopkins and Kristi Rennekamp.  A few points I’d like to make off the bat: Read more > >

Conducting Research with the FASB: Round Table and Call for Participation

If you read our ABOUT page at the top menu of the FASRI website, you will see that FASRI doesn’t just lead discussions about accounting research (as fascinating as that may be).  We also actively support researchers who are willing to work with FASB staff to conduct original research studies.  At next week’s Round Table [...] Read more > >

Round Table Discussion on Proposed Changes to Revenue Recognition

On Tuesday, August 25th, 4 pm ET, we will be joined by Ted Christensen and Jeff Wilks (both of Brigham Young University) as we discuss the FASB and IASB’s proposed changes to revenue recognition. As you may know, Jeff played a significant role in the FASB/IASB joint project on revenue recognition during his time as [...] Read more > >

Innovations in Editing

As indicated below, Steve Kachelmeier, Senior Editor of The Accounting Review, will be joining us for a Round Table discussion on Wednesday, August 19th at 11am ET. For preparation, I would strongly recommend that you take a look at this fascinating (and very easy-reading) essay by former editor of the American Economic Review, Preston McAffee, [...] Read more > >

Is Accounting’s Conceptual Framework Unique?

During today’s Round Table Discussion, an issue arose as to why (some, many?) accountants feel the need for a conceptual framework.  One contributor noted that Basu and Waymire have a paper that observes other business disciplines (e.g., marketing) do not appear to have conceptual frameworks.  Why accounting? Read more > >

Round Table Discussion with Steve Kachelmeier

Steve Kachelemeier, Senior Editor of The Accounting Review, will join us on Wednesday, August 19th, at 11am ET.  As usual, Steve will take a few minutes to make his opening points, and then we will turn to Q&A.  Please come prepared with questions, and feel free to suggest some in the comment thread below. To [...] Read more > >

Round Table Discussion: Alternative Conceptual Frameworks

Tuesday, August 11th at 4pm we will be discussing two alternatives to the FASB’s Conceptual Framework Project. One is this document from by the AAA’s Financial Accounting Standards Committee, which Jeffrey has already written about.  I dissented from this document, primarily because it didn’t attempt to specify the objectives of financial reporting (you can read [...] Read more > >

Bring Us Your Tired, Your Poor….Doctoral Students and Faculty

These are tough times for academic departments around the world.  Hiring is down, budgets are tight, many faculty are already teaching overloads, and workshop series and PhD seminars are often the first to come under the Dean’s scrutiny when looking for places to trim costs. So as the FASRI Editorial Board prepares for the AAA [...] Read more > >