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Papers for the IASB research forum and registration for webcast

  • IFRS - IASB Image
  • Webcast IFRS Image

Oct 05, 2016

On October 5, 2016, the Canadian Academic Accounting Association released research papers that will be discussed at the 2016 Contemporary Accounting Research (CAR) conference in Waterloo, Ontario on October 15 and 16, 2016.

The following papers will be presented and discussed. The first three papers also feature IASB discussants:

  • Moving the Conceptual Framework Forward: Accounting for Uncertainty
  • Assets and Liabilities: When do they Exist?
  • Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability
  • How Does Intrinsic Motivation Improve Auditor Judgment in Complex Audit Tasks?
  • Relating Product Prices to Long-Run Marginal Cost: Evidence from Solar Photovoltaic Modules
  • How Quickly Do Firms Adjust to Optimal Levels of Tax Avoidance?
  • One Team or Two? Investigating Relationship Quality between Auditors and IT Specialists: Implications for Audit Team Identity and the Audit Process

All papers can be downloaded from the website of the Canadian Academic Accounting Association (CAAA). Also available is a webcast sponsored by the Canadian Accounting Standards Board (AcSB). Viewers around the world can access the research and discussions presented at the event. More information is here.

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