{"id":2101,"date":"2020-08-23T09:56:46","date_gmt":"2020-08-23T07:56:46","guid":{"rendered":"https:\/\/eaa-online.org\/arc\/events\/accounting-design-project"},"modified":"2020-08-23T09:56:46","modified_gmt":"2020-08-23T07:56:46","slug":"accounting-design-project","status":"publish","type":"event","link":"https:\/\/eaa-online.org\/arc\/events\/accounting-design-project","title":{"rendered":"The Accounting Design Project"},"content":{"rendered":"

Mission Statement<\/strong><\/span><\/p>\n

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.<\/p>\n

The Means<\/strong><\/span><\/p>\n

An Accounting Design Forum will be established through a Zoom Room, open to all world-wide<\/strong>, 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<\/a>) 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.<\/p>\n

 <\/p>\n

Virtual Events<\/strong><\/span><\/p>\n

Thursday, September 17, 2020: 11:00 AM – 12:00 PM Eastern Time<\/strong>

\n\tPresenters: Sudipta Basu (Temple) and Greg Waymire (Emory)

\n\tPaper: The Evolution of Double-Entry Bookkeeping<\/p>\n

Please click here to Register<\/a><\/span><\/p>\n

Archive Recording<\/span><\/p>\n

Monday, September 28, 2020: 11:00 AM – 12:00 PM Eastern Time<\/strong>

\n\tPresenter: Martin Kapons (Tilberg)

\n\tPaper: The effect of R&D expenditures and R&D capitalization on the book-to-price ratio and the cross-section of returns<\/span><\/p>\n

Please click here to Register<\/a><\/span><\/p>\n

Archive Recording<\/span><\/p>\n

Monday, October 5, 2020: 11:00 AM – 12:00 PM Eastern Time<\/strong>

\n\tPresenter: Peter Easton (Norte Dame)

\n\tPaper: Attrition Bias and Inferences regarding Earnings Properties: Evidence from Compustat Data<\/p>\n

Please click here to register<\/a><\/span><\/p>\n

Archive Recording<\/span><\/p>\n

Thursday, October 15, 2020: 11:00 AM – 12:00 PM<\/strong>

\n\tPresenter: Jake Thomas (Yale)

\n\tPaper: Has Accounting Gone Bad?<\/p>\n

Please click here to Register<\/a><\/span><\/p>\n

Archived Recording<\/span><\/p>\n

Thursday, October 29, 2020: 11:00 AM – 12:00 PM Eastern Time<\/strong>

\n\tPresenter: Gil Sadka (UT Dallas)

\n\tPaper: Did Earnings Lose Their “Relevance"?<\/p>\n

Please click here to Register<\/a><\/p>\n

Archived Recording<\/p>\n","protected":false},"excerpt":{"rendered":"

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 […]<\/p>\n","protected":false},"author":28,"featured_media":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"ngg_post_thumbnail":0},"event_category":[43],"event_tag":[48,45,49],"event_target_group":[60,58,59],"acf":[],"yoast_head":"\nThe Accounting Design Project - ARC<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eaa-online.org\/arc\/events\/accounting-design-project\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Accounting Design Project - ARC\" \/>\n<meta property=\"og:description\" content=\"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 […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eaa-online.org\/arc\/events\/accounting-design-project\/\" \/>\n<meta property=\"og:site_name\" content=\"ARC\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/eaa-online.org\/arc\/events\/accounting-design-project\/\",\"url\":\"https:\/\/eaa-online.org\/arc\/events\/accounting-design-project\/\",\"name\":\"The Accounting Design Project - ARC\",\"isPartOf\":{\"@id\":\"https:\/\/eaa-online.org\/arc\/#website\"},\"datePublished\":\"2020-08-23T07:56:46+00:00\",\"dateModified\":\"2020-08-23T07:56:46+00:00\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/eaa-online.org\/arc\/events\/accounting-design-project\/\"]}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/eaa-online.org\/arc\/#website\",\"url\":\"https:\/\/eaa-online.org\/arc\/\",\"name\":\"ARC\",\"description\":\"Advanced Resources Center\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/eaa-online.org\/arc\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"The Accounting Design Project - ARC","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/eaa-online.org\/arc\/events\/accounting-design-project\/","og_locale":"en_US","og_type":"article","og_title":"The Accounting Design Project - ARC","og_description":"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 […]","og_url":"https:\/\/eaa-online.org\/arc\/events\/accounting-design-project\/","og_site_name":"ARC","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/eaa-online.org\/arc\/events\/accounting-design-project\/","url":"https:\/\/eaa-online.org\/arc\/events\/accounting-design-project\/","name":"The Accounting Design Project - ARC","isPartOf":{"@id":"https:\/\/eaa-online.org\/arc\/#website"},"datePublished":"2020-08-23T07:56:46+00:00","dateModified":"2020-08-23T07:56:46+00:00","inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/eaa-online.org\/arc\/events\/accounting-design-project\/"]}]},{"@type":"WebSite","@id":"https:\/\/eaa-online.org\/arc\/#website","url":"https:\/\/eaa-online.org\/arc\/","name":"ARC","description":"Advanced Resources Center","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/eaa-online.org\/arc\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"}]}},"_links":{"self":[{"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/event\/2101"}],"collection":[{"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/event"}],"about":[{"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/types\/event"}],"author":[{"embeddable":true,"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/users\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/comments?post=2101"}],"wp:attachment":[{"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/media?parent=2101"}],"wp:term":[{"taxonomy":"event_category","embeddable":true,"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/event_category?post=2101"},{"taxonomy":"event_tag","embeddable":true,"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/event_tag?post=2101"},{"taxonomy":"event_target_group","embeddable":true,"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/event_target_group?post=2101"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}