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Papers for the IASB research forum and registration for webcast

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06 Oct 2016

The third IASB Research Forum will form part of the 2016 Contemporary Accounting Research (CAR) conference that will take place in Waterloo, Ontario, Canada on 15 and 16 October 2016. The research papers are now available as is the opportunity to register for a webcast of the forum.

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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