Accounting research papers

Used in the Research and Education resource page

This page offers access to selected global scholars and academic research focused on contributing to the international accounting debate supporting the IFRS Foundation’s objective of developing a single set of high quality global accounting standards.

Please see our Research and Education page for news, events and useful links in connection with research.

Related Publications

The capitalisation debate: R&D expenditure, disclosure content and quantity, and stakeholder views

15 Feb 2019

This report provides comprehensive evidence of the current state of accounting for research and developments (R&D) by IFRS reporters and some of the factors that may lie behind it.

Russell Craig, Wally Smieliauskas and Joel Amernic: Fairness of Reporting, Acceptable Accounting Risk and the IASB’s Conceptual Framework: Insights from the Enron Trial

02 Oct 2014

This paper was presented at the IASB Research Forum held on 2 October 2014. It offers an argument-based analysis of the accounting expert witness testimony given in the 2006 Enron trial that highlights important issues in the reasoning process underlying financial reporting.

Francesco Mazzi, Paul André, Dionysia Dionysiou and Ioannis Tsalavoutas: Goodwill-related mandatory disclosure and the cost of equity capital

02 Oct 2014

This paper was presented at the IASB Research Forum held on 2 October 2014. It examines whether goodwill related disclosure, as mandated by IFRS 3 and IAS 36, reduces implied cost of equity capital for a sample of European firms for the period 2008 to 2011.

Anne Bean and Helen Irvine: Derivatives disclosure in corporate annual reports: bank analysts' perceptions of usefulness

02 Oct 2014

This paper was presented at the IASB Research Forum held on 2 October 2014. Responding to mixed evidence on the decision-usefulness of the annual report disclosures for derivative financial instruments to capital market participants, and concerns identified by practice, it examines usefulness in a direct study of user perceptions.

Araceli Mora and Martin Walker: The Implications of Research on Accounting Conservatism for Accounting Standard-Setting

02 Oct 2014

This paper was presented at the IASB Research Forum held on 2 October 2014. It seeks to develop closer links between the academic thinking on conservatism, and the concerns of standard setters.

Christopher W. Nobes and Christian Stadler: The qualitative characteristics of financial information and managers' accounting decisions: evidence from IFRS policy changes

02 Oct 2014

This paper was presented at the IASB Research Forum held on 2 October 2014. It offers the first empirical study that uses publicly available data to provide direct evidence about the role of the qualitative characteristics of financial information in managements' accounting decisions.

Arjan Brouwer, Martin Hoogendoorn and Ewout Naarding: The Conceptual Framework as a guide for future standard setting or only a justification of current practice?

02 Oct 2014

This paper was presented at the IASB Research Forum held on 2 October 2014. It evaluates whether the IASB's efforts to develop a new Conceptual Framework are aimed at developing a robust and consistent basis for future standard setting, thereby guiding standard setting decisions in complex and controversial areas, or whether the development of the new Conceptual Framework is only a political step aimed at legitimising existing standards.

Günther Gebhardt, Araceli Mora and Alfred Wagenhofer: Revisiting the Fundamental Concepts of IFRS

31 Mar 2014

This paper shows discussions and views on a number of important issues that are raised in the IASB Conceptual Framework project from an academic and research perspective.

Warren McGregor: The conceptual framework: cornerstone of high quality financial reporting

23 Nov 2013

A paper on the conceptual framework arguing that the conceptual framework is the cornerstone of high quality financial reporting and claiming that the new framework should be 'aspirational'.

Christian Leuz: Un nuevo enfoque para la convergencia global en la presentación de reportes - El segmento del jugador global

24 Jul 2013

Spanish translation of Christian Leuz: A New Approach to Global Reporting Convergence - The Global Player Segment.

Christian Leuz: A New Approach to Global Reporting Convergence - The Global Player Segment

20 Jul 2013

Although International Financial Reporting Standards (IFRSs) are being adopted in more and more jurisdictions there still seems to persist a feeling that there are different “flavours” of IFRSs around the world and the promised capital-market effects seem not to have materialised in every case and to the extent expected. Christian Leuz looks into the issue and suggests a new approach to convergence.

Christian Leuz: Herausforderungen des Standardsetting im nationalen, europäischen und internationalen Umfeld

13 Jun 2013

On 13 June 2013, the Accounting Standards Committee of Germany (ASCG) celebrated its 15th anniversary. It did so with a symposium entitled ‘National standard-setting in the national, European and international context’ which saw a presentation by Prof. Dr. Christian Leuz of the University of Chicago Booth School of Business. These slides (in the German language) accompanied his presentation.

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Accounting research papers

Related Publications

The capitalisation debate: R&D expenditure, disclosure content and quantity, and stakeholder views

Russell Craig, Wally Smieliauskas and Joel Amernic: Fairness of Reporting, Acceptable Accounting Risk and the IASB’s Conceptual Framework: Insights from the Enron Trial

Francesco Mazzi, Paul André, Dionysia Dionysiou and Ioannis Tsalavoutas: Goodwill-related mandatory disclosure and the cost of equity capital

Anne Bean and Helen Irvine: Derivatives disclosure in corporate annual reports: bank analysts' perceptions of usefulness

Araceli Mora and Martin Walker: The Implications of Research on Accounting Conservatism for Accounting Standard-Setting

Christopher W. Nobes and Christian Stadler: The qualitative characteristics of financial information and managers' accounting decisions: evidence from IFRS policy changes

Arjan Brouwer, Martin Hoogendoorn and Ewout Naarding: The Conceptual Framework as a guide for future standard setting or only a justification of current practice?

Günther Gebhardt, Araceli Mora and Alfred Wagenhofer: Revisiting the Fundamental Concepts of IFRS

Warren McGregor: The conceptual framework: cornerstone of high quality financial reporting

Christian Leuz: Un nuevo enfoque para la convergencia global en la presentación de reportes - El segmento del jugador global

Christian Leuz: A New Approach to Global Reporting Convergence - The Global Player Segment

Christian Leuz: Herausforderungen des Standardsetting im nationalen, europäischen und internationalen Umfeld

Correction list for hyphenation