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News

COSMOS Accountancy Chronicle Vol. 24 No. 1

IAAER sponsored Conference: June 20-21, 2012 in Amsterdam: Mastering Change

IAAER/VHB Call for Papers - Accounting Research: Diversity within Unity - Frankfort 2013

IAAER/ACCA Early Career Researchers Seed Grant Recipients - South Africa 2011

International Symposium on IFRS and ISAs - Call for Papers sponsored by Del Valle and ICESI University in association with the IAAER

ICAS Calls for Research - Joint Audit and Mandatory Audit Firm Rotation due 30 April 2012

MODOV Call for Papers - Relationship between Law and Accounting under Recent Developments due 17 May 2012

IAAER/KPMG Informing the IASB Round 4 Grant Recipients

Accounting Education and IAAER Outstanding Reviewer Awards 2011

Accounting Education: an international journal - Special Subscription Rate

Photo Galleries

Meeting Minutes

eIFRS for Academic Members & Students

KPMG and ACCA Grant Recipients

IMA Case Writing Competition - Call for Submissions

New Publication by the IFAC/PABC - Competent and Versatile

IAAER Representatives on IFRS Advisory Board, IAESB, Beta Alpha Psi Advisory, and IFRS Foundation EAG

KPMG LLP and KPMG to Sponsor IAAER Website and eIFRS 

 

News & Press Releases

May 14, 2012: Revisions to IAAER Constitution

The IAAER Executive Committee has approved sending some proposed revisions to the IAAER constitution to the membership for approval.  The proposed revisions will be discussed and voted on at the General Membership meeting on June 20, 2012, in Amsterdam.  As required by the constitution, the proposed changes are being presented to the membership at least 30 days before the scheduled vote.

A clean copy of the revised constitution follows this message.  A copy with the changes highlighted is can be found by clicking on the link about or here.

Some of the changes are simply editorial.  The more substantive ones are the following:

1.  Update the types of membership to better reflect the current situation by adding university and student members.
2.  Add a Council.  This is a way for the Academic Institutional members to
be more active and have more of a voice.   
3.  Move responsibility for membership completely from the VP-Administration to the VP-Membership.
4.  Combine the VP-Administration and VP-Finance positions. There is much overlap between these two positions, especially with the constraints on where the IAAER bank account can be located. 
5.  Add the Director of Research and Educational Programs to the Executive Committee and make it possible to pay this person directly.  The current DREA is not paid directly, but this flexibility may be needed in the future.
6.  Change the nominating committee to include 2 members of Council rather than 2 at-large VPs. 
7.  Explicitly recognize the possibility of an editor of COSMOS separate from the VP-Communications.
8.  Recognize disposal of assets if IAAER were to dissolve.
9.  Recognize the incorporation of IAAER in Illinois, USA.


April 30, 2012: International Symposium on IFRS and ISAs - Call for Papers sponsored by Del Valle and ICESI University in association with the IAAER


April 30, 2012: COSMOS Accountancy Chronicle Vol. 24 No. 1


April 17, 2012: IAAER/VHB Call for Papers on Accounting Research: Diversity within Unity for the IAAER sponsored Frankfort Conference 2013


April 11, 2012: MODOV Call for Papers - Relationship between Law and Accounting under Recent Developments due 17 May 2012

Accounting Academicians’ Collaboration Foundation (AACF) is very pleased to announce the 9th International Accounting Conference. Earlier Conferences provided a platform for both domestic and international academicians and practitioners.  2012 Conference will be held on 4-5 October 2012 at the historical convention center of Istanbul Commerce University. The main theme of the conference is SME Accounting Measurement and Disclosure Issues. Such a theme is very conducive to interdisciplinary work and discussion given the recent regulatory environment around small and medium sized enterprises globally. Having an international conference on this topic will provide an excellent forum for researchers and practitioners to exchange ideas and opinions on the theoretical and practical aspects of the issue.


April 4, 2012: IAAER/ACCA Early Career Researchers Seed Grant Recipients - South Africa 2011


April 1, 2012: The British Accounting & Finance Association's Special Interest Group on Accounting Education Annual Best Paper Prize Announcement


March 1, 2012: IAAER/KPMG Informing the IASB Round 4 Grant Recipients

The International Association for Accounting Education and Research (IAAER), in collaboration with the KPMG Foundation and KPMG International, is pleased to announce our Research Informing the IASB Decision Process grant recipients. Four research grants of $25,000 (U.S.) each have been awarded for the following research projects

For more information on Round 4 of Informing the IASB, click here.


March 1, 2012: IFRS Foundation Conference 27 - 28 June 2012, Frankfurt Marriott Hotel

Visit the Website: http://www.informaglobalevents.com/FKW52362IAAER

The conference provides an excellent opportunity both to gain an understanding of the thinking behind the projects on the IASB’s agenda, and to hear about the future direction of financial reporting from those responsible for setting it.

For more information or to register, quote VIP code FKW52362IAAER and
Call:    +44 (0) 20 7017 7484   
Fax:    +44 (0) 20 7017 7826
Email:  registration@ifrs-conference.org    
Web:   
http://www.informaglobalevents.com/FKW52362IAAER


March 1, 2012: IFRS Taxonomy Annual Convention 2012 - 25 April 2012, Hilton London Tower Bridge Hotel

Visit the Website: http://www.informaglobalevents.com/FKW52323IAAER

Don’t miss this unique opportunity to attend the only event to examine the implementation of XBRL (eXtensible Business Reporting Language) with IFRSs.

The 2012 convention will feature influential keynote speakers from the international financial reporting, XBRL and regulatory communities who examine the implementation of IFRS with XBRL (eXtensible Business Reporting Language).

For more information or to register, quote VIP code FKW52323IAAER and:
Call:    +44 (0) 20 7017 7484   
Fax:    +44 (0) 20 7017 7826
Email:  registration@ifrs-conference.org    
Web:   
http://www.informaglobalevents.com/FKW52323IAAER


February 23, 2012: IASB event for 'IFRS teachers'

The IASB has announced that the IASB technical staff will hold a one-day event for those teaching International Financial Reporting Standards (IFRSs).

The event will be held in the IASB Board Room in London on Monday 14 May 2012 and will include a number of sessions taking a variety of forms — presentations, question and answer sessions, a Framework-based teaching workshop and feedback from the participants.

Participation is limited to a maximum of 40 IFRS teachers, with no more than four participants from each country. Click for more information (link to IASB website).


February 21, 2012: IAAER Amsterdam Conference Call for Papers and Early Registration

The VU University Amsterdam, The Netherlands Institute of Chartered Accountants (NBA) and the International Association for Accounting Education and Research (IAAER) are jointly organising an International Conference titled ‘Mastering Change, Improving corporate reporting and auditing to match new demands’ to be held in Amsterdam (Netherlands) on 19-21 June 2012. The event aims to bring together communities in the accounting arena - academics, policy makers, professionals and institutions – to exchange views in a collective and public environment. The Conference rationale and call for papers is explained more at length on the conference website: www.iaaer-amsterdam.com. The conference provides two opportunities to contribute:

1. Submitting full papers that will be presented and discussed in parallel sessions.

2. Submitting research proposals or research papers in development that will be presented and discussed in an interactive session with experienced faculty. PhD-students are especially invited to submit.

On the conference website you will also find an updated version of the programme, which will include plenary and parallel sessions and symposia. International top academics, international and accounting institutions, audit firms and bodies will discuss some of the most important trends in accounting and auditing.

We invite you to submit a paper before 15 March 2012. A notification of acceptance will be given on or before 15 April 2012.
We also invite you
to register (early bird registration fee available until 27 April 2012).


February 21, 2012: IMA Case Writing Competition - Call for Submissions


February 20, 2012: Accounting Education and IAAER Outstanding Reviewer Awards 2011


January 26, 2012: Call for Papers: Research in Accounting in Emerging Economies

Paper Deadline: April 15, 2012


January 18, 2012: ACCA/IAAER Call for Proposals and Participation from Emerging Scholars

The International Association for Accounting Education and Research (IAAER) and Association of Chartered Certified Accountants (ACCA) will host a Paper Development Workshop in Bucharest, Romania on Tuesday June 12 in conjunction with the AMIS 2012 Conference. The objective of the workshop is to provide doctoral students, early career researchers and emerging scholars (hereafter referred to as emerging scholars) from transitional economies with feedback on their research prior to the resulting paper being submitted to a quality journal. Representatives of the ACCA and IAAER will select the research projects to be featured during the workshop and will attend the workshop to provide comprehensive feedback and guidance to the participants.

Key Dates
Papers and Proposal Deadline: April 2, 2012
Workshop Registration Deadline: May 2, 2012
Paper Development Workshop: June 11-12, 2012
Click here to learn more


January 17, 2012: CIMA Research Initiative: Leadership

CIMA’s intention is therefore to study leadership in the context of the management accountant and their careers and how they interact with the organization to make change happen. More broadly, CIMA’s intention is also to identify common characteristics across management accountants who do and don’t reach senior levels of management and to identify the prerequisites to reaching those influential positions, as well as the barriers. Most people will not get to CEO level, but nonetheless have the opportunity to lead effectively within their organizations.

Application Deadline: April 2, 2012


December 13, 2011: International Federation of Accountants (IFAC) has published Competent and Versatile: How Professional Accountants in Business Drive Sustainable Success

Professional accountants in business play key roles in organizations—roles that often go far beyond the stereotypical perceptions of accountants. It may not be readily apparent to all employers and business owners, but they can capitalize on professional accountants’ training, knowledge, and skill sets to help guide their organizations toward long-term sustainable success.


December 13, 2011: The Institute of Chartered Accountants in England and Wales has published Reporting Business Risks: Meeting Expectations

Reporting Business Risks: Meeting Expectations forms part of the Information for Better Markets
thought leadership programme of ICAEW’s Financial Reporting Faculty.

Requirements for businesses to report their risks have now been in place in a number of countries
for some years, and there seems to be a common view that their results have been disappointing.
There is widespread agreement that businesses should report better information about the
risks they face, and this determination has been reinforced by the wish to avoid another global
financial crisis.

But before fresh requirements are introduced, we need to understand why good risk reporting
has proved to be so difficult in practice and why risk reporting may prove to be less useful to
investors and other users of corporate reporting than has generally been assumed.
In this report we look at the problems and limitations of risk reporting, but also suggest how
it could be improved.


November 22, 2011: IAAER executive committee Meeting Minutes are now updated.


November 22, 2011: IAAER conference Photo Galleries have been updated.


October 27, 2011: The third Accounting History International Emerging Scholars' Colloquium, Paris, 8-10 July 2012

This international forum is designed for emerging scholars of all ages and career stages, including doctoral degree students, new faculty and other emerging accounting researchers who have an interest in accounting history research and publication, and who seek to obtain feedback from senior faculty members on their historical accounting research projects in an intellectually stimulating environment. 

The third forum will be organized in cooperation with SKEMA Business School and the University Paris-Sud 11. The colloquium will be held at SKEMA Business School, Parisian campus at La Défense. La Défense is the major business district in Paris, situated on the Historical Axis of the French capital, near major sites like The Louvre, Champs Elysées, and The Arc de Triomphe.  Please note that the event will take place on the eve of the French National holiday, celebrating the historic Bastille Day and featuring memorable festivities. 

Expressions of interest in the third Accounting History International Emerging Scholars’ Colloquium (3AHIESC) should be addressed to the editors, Accounting History and forwarded to Leona Campitelli: leona.campitelli@rmit.edu.au

Further information about the Colloquium will soon be available at the 3AHIESC website, hosted by the Lille School of Management Research Center: http://www.lsmrc.com/ 

Inquiries may be directed to the Colloquium Convenor, Mrs. Raluca Sandu, SKEMA Business School: raluca.sandu@skema.edu


October 24, 2011: Session Schedule and Programme Now Available for the Accounting Renaissance Conference in Venice

The Accounting Renaissance Conference in Venice, Italy on November 4-5, 2011has released the Session Schedule as well as the Conference Programme about information regarding the conference. This includes the overall structure of the conference, the organizations organizing the conference, speakers, and the various symposiums held at the conference.


October 20, 2011: Call for Proposals IAAER/ACCA Seed Grant Funding South Africa

The two organizations will award seed corn grants to up to five teams of early career accounting researchers in South Africa. Each research team will be assisted by mentors representing IAAER in progressing the sponsored research. The teams will present their findings during an IAAER-sponsored event in 2013, either in person or via telephone conference.


September 26, 2011: ACCA/IAAER Early Researcher Consortium and Seed Grant Winners - Kuala Lumpar

The two organizations have awarded grants to five teams of early career accounting researchers, following an IAAER/ACCA consortium in November held in conjunction with the University of Malaya and the Malaysian Accountancy Research and Education Foundation 2010 Conference.


September 21, 2011: Competent and Versatile: How Professional Accountants in Business Drive Sustainable Organizational Success - Publication by IFAC/PAIB

The IFAC Professional Accountants in Business Committee, new publication, Competent and Versatile: How Professional Accountants in Business Drive Sustainable Organizational Success is now available. To see the news release click here
 
The publication is primarily designed to support IFAC and its members (professional accountancy organizations) to promote the value of professional accountants in business to their organizations and more widely—an important mission deliverable for IFAC. In the publication, we have highlighted key areas of competency development for professional accountants aligned to the needs of organizations that employ them. We hope it will be a useful resource to aid the development of qualification, training, and continuing professional development programs to support the changing needs of professional accountants in business.
 
This publication is hopefully perceived as an important contribution to improving common understanding, within the accountancy profession and beyond, of the work by our colleagues who work in business and the public sector. To help communicate the scope of the roles and activities of professional accountants to non-accountants, and particularly to employers, we have also developed a shorter, brochure-length companion piece.


September 6, 2011: Accounting Education: an international journal - Special Subscription Rate

Click here for more information


August 13, 2011: IFRS in the U.S. - Beta Alpha Psi Annual Meeting

Click here to view the slides


May 25, 2011: Journal Call for Papers from International Journal of Accounting & International Management

The IJAIM is published by Emerald Group Publishing Limited, indexed in Scopus, and is under the editorship of Distinguished Professor Lee J. Yao of Loyola University New Orleans, USA. Accounting, finance, information systems and information management researchers as well as professionals in allied areas are invited to submit research papers for the IJAIM. All papers are subject to a double-blind refereeing process by an ad hoc selection of reviewers and a member of the Editorial Board. 


 December 17, 2010: Heeter Presents "The Evolving Accounting Regulatory Landscape"

View Charles Heeter's presentation at the World Congress of Accounting Educators and Researchers 2010, Singapore. Disclaimer: The views expressed are those of the presenter and do not necessarily represent the views of Deloitte Touche Tohmatsu Ltd., its member firms, or other organizations with which the presenter is associated.


September 2, 2010: ACCA/IAAER Early Researcher Consortium and Seed Grant Winners

The two organizations have awarded grants to five teams of early career accounting researchers, following an IAAER/ACCA consortium in June held in conjunction with the AMIS (Accounting and Management Information Systems) 2010 Conference. The conference is hosted annually by the Bucharest Academy of Economic Studies.


July 22, 2010: Special issue the Journal of Accounting and Management Information Systems

A special issue of JAMIS: “National perspectives on international accounting harmonization” is announced. This special issue is devoted to papers that address various issues related to the accounting evolution in its environment and the forces affecting this development. Download: Call For Papers


July 16, 2010: MARC - The Value of the Audit

Against a background of economic difficulty in Europe, unrest in the capital markets, widespread recession and the adoption of IFRSs by many countries, the value of audit comes into sharp focus. Maastricht Accounting, Auditing and Information Management Research Center (MARC), of Maastricht University, has conducted an international study on this subject, in which we investigated the value of audit from the perspective of three important European capital market stakeholders: (1) preparers of financial reports, (2) those charged with oversight of financial reporting and (3) users of financial reports.

View the full press release or the official report.


April 12, 2010: IAAER Announces Appointment of SAC Consult Committee

To provide a more formal process by which IAAER institutional members can express their views on international accounting standard setting, IAAER has established a SAC Consult Committee. The SAC serves an advisory role to the IASB giving input on the IASB's agenda and current issues in financial reporting. SAC representatives are asked to collect, synthesize, and communicate the ideas and concerns of their underlying organizations to the IASB during SAC meetings that are held at least three times a year. 


April 11, 2010: Volunteers needed to develop questions on IFRS for Uniform CPA Examination

The AICPA Examinations Team is seeking professionals with solid skills and knowledge in International Financial Reporting Standards to develop questions ("items") on IFRS for the Uniform CPA Examination. To qualify, volunteers must have a current CPA license or comparable internationally recognized credential, a minimum of three years of experience as a licensed professional, and expertise in the application of IFRS. Volunteers may not be affiliated with any Uniform CPA Examination review course. Item Development Workshops conducted via Web conference (approx. 90 minutes) will provide instruction on item development. Volunteers then will submit a few items to AICPA Examinations Team staff for review and feedback, so that they can independently develop a minimum of 15 items in prescribed areas.

If interested, send a resume or curriculum vitae to rwarias@aicpa.org.


April 1, 2010: Key Research into Global Audit Issues is Announced: Informing the IAASB
Research into pressing global auditing issues has been commissioned by the International Association for Accounting Education and Research (IAAER) and funded by ACCA (the Association of Chartered Certified Accountants). The program supports academic research directed at informing the International Auditing and Assurance Standards Board's (IAASB) standard setting activities. Funded projects will be showcased at three events involving representatives from the IAASB as well as renowned researchers specializing in the area of audit and assurance. Funding for this program is provided by ACCA.

Download: IFAC Press Release: IAASB Welcomes New Auditing Research Initiative


Call for Papers: Journal of Accounting and Governance

Faculty of Economics and Business, Universiti Kebangsaan Malaysia and the Malaysian Accountancy Research and Education Foundation (MAREF) are very pleased to share with you the news about our new journal entitled Asian Journal of Accounting and Governance (AJAG). The journal is published once a year aiming at promoting original scholarly research and publications across the whole spectrum of accounting and corporate governance. The journal promotes greater understanding of the role of accounting and corporate governance in the unique Asian business environment. The journal is devoted to identify and address gaps in accounting knowledge and practices so as to meet the current needs of regulators and practitioners. Multi disciplines research publication relating to governance is encouraged.

The editorial team invites papers on all topics of contemporary interest. Among others the topics may include (but not limited to):Financial accounting, Management accounting, Auditing, Public sector accounting, Corporate social responsibility, Corporate governance and law, Information systems, and Taxation.


IAAER Representation on Global Standard-Setting Boards and Committees

IFRS Advisory Council
: Holly Ashbaugh Skaife
(Press Release)

International Accounting Education Standards Board (IAESB) (observer): Gary L. Sundem

Education Advisory Group (EAG) to IFRS Foundation’s Director of Education: Donna L. Street


KPMG LLP and KPMG Foundation Announce Sponsorship of IAAER Website and Electronic IFRS Database
KPMG LLP, the U.S. audit, tax, and advisory firm and the KPMG Foundation, have announced a joint sponsorship of the International Association for Accounting Education and Research (IAAER) website (www.iaaer.org) and eIFRS (electronicInternational Financial Reporting Standards), which is available to IAAER members via the IAAER website. Click above for more details.


New research in emerging economies to be encouraged by global partners
The IAAER (International Association of Accounting Education and Research) and ACCA (the Association of Chartered Certified Accountants) have signed a collaboration agreement to work together over the next three years to promote detailed research which will help to inform and influence the development of accounting and auditing standards.


Recipients of the IAAER/ACCA/IAESB Research Grants
A global invitation for research proposals to advance the field of accounting education was launched jointly by the International Association for Accounting Education and Research (IAAER) and ACCA (the Association of Chartered Certified Accountants).  Up to five research grants of $25,000, funded by ACCA, the world’s largest and fastest-growing global professional accountancy body, have been awarded under the program, which aims to support the work of the International Accounting Education Standards Board (IAESB).