Mission Statement
The project focuses on research at the heart of the academic accounting endeavor: Evaluating and designing accounting for users, whether they be investors, equity or credit analysts, management, or wider constituents. In simple terms, the project seeks understand what is “good accounting” and “bad accounting.” The normative focus brings attention to accounting under US GAAP and IFRS, seeking to enhance it where necessary. Focusing on users and their decisions brings the research to practice. Not all research will have that immediate effect, but that should be the orientation.
The Means
An Accounting Design Forum will be established through a Zoom Room, open to all world-wide, academics and practitioners, meeting on a regular basis to hear a paper and discuss the issues involved. Those wishing to present a paper for the Forum will submit it to the Forum coordinator Ayung Tseng (atseng@indiana.edu) who may consult, ad hoc, with various academics and practitioners for advice. Paper presenters should indicate how their paper is relevant to accounting practice or users of accounting information and will be selected on that basis. Papers need not be in final publishable form, although the thinking must be rigorous and project a publishable paper; the emphasis is on the generation of ideas.
Virtual Events
Thursday, September 17, 2020: 11:00 AM – 12:00 PM Eastern Time
Presenters: Sudipta Basu (Temple) and Greg Waymire (Emory)
Paper: The Evolution of Double-Entry Bookkeeping
Archive Recording
Monday, September 28, 2020: 11:00 AM – 12:00 PM Eastern Time
Presenter: Martin Kapons (Tilberg)
Paper: The effect of R&D expenditures and R&D capitalization on the book-to-price ratio and the cross-section of returns
Archive Recording
Monday, October 5, 2020: 11:00 AM – 12:00 PM Eastern Time
Presenter: Peter Easton (Norte Dame)
Paper: Attrition Bias and Inferences regarding Earnings Properties: Evidence from Compustat Data
Archive Recording
Thursday, October 15, 2020: 11:00 AM – 12:00 PM
Presenter: Jake Thomas (Yale)
Paper: Has Accounting Gone Bad?
Archived Recording
Thursday, October 29, 2020: 11:00 AM – 12:00 PM Eastern Time
Presenter: Gil Sadka (UT Dallas)
Paper: Did Earnings Lose Their “Relevance"?
Archived Recording
