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Evidence-Based Policymaking: Challenges and Opportunities for Accounting and Financial Markets Research

This blog is based on my 2017 PD Leake lecture at the ICAEW on the challenges and opportunities for accounting and financial markets research when it comes to evidence-based policy making. The full paper is available here. Evidence-based policymaking is a rigorous attempt to base policy decisions (e.g., new regulation) on scientific and empirical evidence, including impact studies, cost-benefit analyses, program evaluation, etc. It broadly captures the idea that science and empirical evidence are used…
Christian Leuz
Christian Leuz
8 min read
1
1016

What reviewers (don’t) like

This is a very brief blog to highlight three things reviewers generally don’t really like. Before I get there, let me recap briefly what generally determines the quality of a paper: the relevance and novelty (i.e. contribution) of the underlying research question, the appropriateness of the methodological approach, the rigour and robustness of the research design and the implications of the findings for a variety of stakeholders, whether it is academics, regulators, practitioners or others.…
GIOVANNA MICHELON
GIOVANNA MICHELON
4 min read
0
169

Teaching Integrated Reporting: A French Experiment

The blog that follows is a summary of my original blog posted on the CSEAR blog   Teaching Social and Environmental Accounting (SEA) related topics, such as environmental accounting, carbon accounting or integrated reporting was not an easy task to bring to (French) business schools. I was told business companies did not care, or that students could at most get “an introduction” because the topic was not on the chartered accountancy exam. While I was…
Delphine Gibassier
Delphine Gibassier
3 min read
0
13697

What challenges does the digital economy bring to accounting?

The digital revolution and the dematerialization of the economy are under way, but what impact will this have on accounting? This blog presents a short summary of my policy paper “What impact will the digital economy have on accounting? The challenge of intangible assets’ recognition” (Jeny, 2017), where I aim to shed light on this issue by studying the possible accounting implications of the digital economy and, in particular, their impact on the role of…
ANNE JENY-CAZAVAN
ANNE JENY-CAZAVAN
3 min read
0
929

To follow or not to follow prior meta-analyses: Synthesizing empirical archival studies in accounting

This post is based on my working paper “Recognition and Disclosure of Intangible Assets—A Meta-Analysis Review” co-authored with Anne Jeny (ESSEC Business School). Following prior literature in one’s field is generally a good thing. That is how science and knowledge is built—incrementally. This, however, is the story of why we chose to not follow prior accounting literature that uses meta-analysis techniques. A while back, my co-author and I set out to review the empirical accounting…
RUCSANDRA MOLDOVAN
RUCSANDRA MOLDOVAN
3 min read
0
18120

Propensity to take accounting doctorates (PhD) in Europe: is it a matter of quantity or quality?

I find the debate on the propensity by European students to take accounting doctorates very stimulating. It’s interesting to see how accounting academics can take such distant positions on an issue (the need for high level education) that should make everybody agree. As a dean of an undergraduate school and former director of an MSc program, I have often found myself in the position to answer questions like ‘is a higher level degree really needed…
ANNALISA PRENCIPE
ANNALISA PRENCIPE
4 min read
0
8748

A note about doctorates in Europe

I have read the posts about the propensity to take accounting doctorates. For one thing, the statistics for the number of accounting doctorates taken in Germany, Austria and German-speaking Switzerland are not comparable to those in other countries, because it is commonplace for graduating students in economics or business in the German-speaking region to take a doctorate even if they are not interested in becoming academics. My guess is that fewer than 10% of the recipients…
STEPHEN ZEFF
STEPHEN ZEFF
2 min read
0
650

Retrieving data from WRDS directly using Python, R, and Stata

Downloading data from the WRDS website is convenient but not the most transparent and replicable as it requires a workflow along the lines of: Create a list of identifiers using your program (i.e. Python) Load the identifiers into the WRDS web interface + make your query Download the resulting data from WRDS into a file Load the WRDS data file back into your program The problem is that step 2 and step 3 happen outside…
Ties de Kok
Ties de Kok
4 min read
0
3286

Academic Network

The <IR> Academic Network provides a space for connecting theory and practice by bridging academia to those who directly prepare and benefit from integrated reports. The IIRC is looking for partners to help harness the support and enthusiasm of the participants in this network. See more information here: http://integratedreporting.org/news/iirc-announces-invitation-to-tender-to-support-academic-network/  [deadline for expressions of interest is 30 March 2018]  
ARC Commitee
ARC Commitee
< 1 min read
0
711

IASB Research Forum

The interests of the academic and standard setting communities are sometimes regarded as being misaligned (for instance, see Fülbier, Hitz and Sellhorn, 2009; Singleton Green, 2010; Rutherford, 2010; and Singleton-Green, 2015). Academic research is often accused of lacking in relevance to standard setters, too technical to be understandable and/or poorly communicated. At the same time, standard setters are sometimes charged with not making full use of the reliable and independent evidence provided by academic studies…
ARC Commitee
ARC Commitee
2 min read
0
857
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