Call for proposals for the IAAER–KPMG research grant programme round nine

The International Association for Accounting Education (IAAER) and KPMG International have launched the ninth round of their joint research grant programme.

The programme provides funding for high-quality academic research that offers objective and evidence-based insights that are relevant to the International Accounting Standard Board’s (IASB) active projects.

Funding

Up to four research projects will be funded at US$20,000 each.

Research focus

The programme invites proposals that explore topics of interest to the IASB, including how:

• digitisation and other analytical tools influence the way investors gather, access and process financial statement information;
• the implementation of IFRS 17 Insurance Contracts has affected communications between insurers and investors; and
• the IFRS for SMEs Accounting Standard supports lenders and users of SME financial statements.
  

Application details

Applications close on 28 February 2026.

Details on the submission process, including eligibility criteria and requirements, is available in the full call for proposals.

Research projects supported in round eight

The eighth round of grants was completed in November 2025. The four research projects funded in this round were:

Statement of Cash Flows and Related Matters

• Paper: ‘Understanding cash flows: How do professional investors use cash flow information?’.

• Researchers: Spencer Anderson (Indiana University), Richard Crandall (University of Illinois Urbana-Champagne), Shannon Garavaglia (University of Pittsburg) and Cassie Mongold (University of Illinois Urbana-Champagne).
  

Disclosures about uncertainties in the financial statements

• Paper: ‘Boundary of climate-related risks in the financial statements: Current practice, perspectives and standard-setting implications’.

• Researchers: Prerana Agrawal (University of Western Australia), Lyndie Bayne (University of Western Australia), Niclas Hellman (Stockholm School of Economics) and Marvin Wee (Australia National University).

Intangible Assets

• Paper: ‘The landscape of intangibles reporting’.

• Researchers: Mahmoud Al-Kilani (University of Applied Sciences and Arts Northwestern Switzerland), James Bowden (Strathclyde Business School), Mahmoud Elmarzouky (University of St Andrews) and Salma Ibrahim (Kingston University)
  

Hedge accounting requirements of IFRS 9 Financial Instruments

• Paper: ‘Impacts of IFRS 9 hedge accounting regulation on non-financial companies’.

• Researchers: Lenka Ciperova (Prague University of Economics and Business), David Prochazka (Prague University of Economics and Business) and Oto Křivanec (Prague University of Economics and Business).

These research projects have now finished. Findings were presented in London, UK on 3 November 2025.