07 October 2019

Academic research input to the IASB's work

Academic teams from Brazil/Portugal, Germany, Sweden and the US have today discussed their accounting research projects with members of the International Accounting Standards Board (Board) and its technical staff. This is the third and final round of discussions over the past two years with the same academic teams as part of a programme coordinated by the International Association for Accounting Education & Research (IAAER).

The research projects are independent but are all directly relevant to projects on the Board’s work plan. Grants for the programme is contributed by KPMG.

The five projects that have formed part of this series of discussions are:

Title Researchers Related projects / IFRS Standards 
The Adoption of the Expanded Audit Report and the Relevance of IFRS Risk Disclosures: Evidence from Syndicated Loan Contracting
Yasemin (Zengin) Karaibrahimoglu and Vlad-Andrei Porumb (both from University of Groningen)

Disclosure Initiative—Principles of Disclosure

IFRS 7 Financial Instruments: Disclosures
Elimination of Accounting Choices and the Comparability of Financial Statements: The Adoption of IFRS 11 Joint Arrangements
Raquel Wille Sarquis, Ariovaldo dos Santos and Guillermo Oscar Braunbeck (all from Sao Paulo University) and Isabel Maria Estima Costa Lourenço (Lisbon University Institute)
Forthcoming Post-Implementation Review of IFRS 11 Joint Arrangements
Comparability v. Flexibility in Alternative Performance Measures: Views of Preparers, Auditors and Analysts
Denise Jones, Christopher McCoy and Kimberley Smith (all from College of William and Mary)
Primary Financial Statements
Visibility and Decommissioning Disclosure Quality Under IFRS
Mari Paananen, Emmeli Runesson and Niousha Samani (all from Göteborgs Universitet) Disclosure Initiative—Principles of Disclosure

IAS 37 Provisions, Contingent Liabilities and Contingent Assets
An Investigation of Accounting Measurement as a Function of Intent, and Intent as a Function of Accounting Measurement
Leslie Hodder (Indiana University), Patrick E. Hopkins, (Indiana University) and Amy Sheneman (Ohio State University)
Primary Financial Statements

Read more about the Board’s engagement with academia.

academic research 2019

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