IAAER and KPMG are devoted to sponsoring research that informs the IASB decision process.

Informing the IASB Decision Process

Announcement: Round 3 Grant Recipients

Original Calls: Full call for research proposals / Abbreviated call for research proposals

The International Association for Accounting Education and Research (IAAER), in collaboration with KPMG LLP and the KPMG Foundation, is pleased to announce our Research Informing the IASB Decision Process grant recipients.

How to Assess High Quality Financial Reporting? – An Analysis of Earnings Quality Metrics
Ralf Ewert, Karl-Franzens-University Graz, Austria
Andrea Szczesny, Julius-Maximilians-University Würzburg, Germany
Aljoša Valentinčič, University of Ljubljana, Slovenia
Alfred Wagenhofer, Karl-Franzens-University Graz, Austria                                                                    Executive Summary

An International Analysis of Alternative Pension Measures and Presentations
Carol Ann Frost, University of North Texas, USA
Elizabeth A. Gordon, Temple University, USA
Lili Sun, University of North Texas, USA                                                                                        Executive Summary

Bank Disclosure Quality and the Subprime Crisis
Beng Wee Goh, Singapore Management University, Singapore
Jeffrey Ng, Massachusetts Institute of Technology, USA
Kevin Ow Yong, Singapore Management University, Singapore                                                         Executive Summary

Fair Value Reclassifications of Financial Assets: Economic Determinants, Reporting Effects, and Capital Market Consequences
Holger Daske, Universitat Mannheim, Germany
Jannis Bischof, Universitat Mannheim, Germany
Ulf Brüggemann, Lancaster University, UK                                                                                     Executive Summary

Revenue Recognition in Long-term Construction Contracts
Yin Xu, Old Dominion University, USA
Timothy S. Doupnik, University of South Carolina, USA                                                                    Executive Summary

Funding for this program is provided by KPMG LLP and the KPMG Foundation. Funded projects will be showcased in three highly visible events involving representatives from the IASB and other accounting standard setters as well as renowned accounting researchers. These include an IAAER by-invitation workshop in Palm Springs on January 28, 2010 preceding a joint IAAER meeting with the International Accounting Section of the American Accounting Association, a workshop held in Singapore during the IAAER World Congress of Accountants on either November 5 or 6, 2010, and a by-invitation mini-conference in either London or Norwalk during spring 2011.

Members of the IAAER KPMG Research Grant Program Round 3 Committee:

• Mary E. Barth, former IASB Board Member and Atholl McBean Professor of Accounting, Stanford University
• Timothy B. Bell, Director, Assurance Research, KPMG International’s Audit & Advisory Services Center
• Katherine Schipper, Thomas Keller Professor of Business Administration, Duke University
• Donna L. Street (Program Coordinator), IAAER President and Mahrt Chair in Accounting, University of Dayton