Financial reporting

Research on different aspects of Financial Reporting has been a traditional strength of the department. Our research in the field of valuation has an international reputation and provides a theoretical underpinning for methods used in market-based accounting research. Recent contributions to contemporary financial reporting issues include work on the role of financial reporting in capital markets. We continue to strengthen our expertise in the area of financial reporting by recruiting and developing faculty and investing in research infrastructure such as state-of-the-art databases.

The research undertaken by faculty members in this area covers a wide spectrum of topics including aspects of IFRS adoption, accounting for employee stock options, fair value accounting and disclosures, dirty surplus accounting, reporting financial performance, pension accounting, accounting for intangibles, accounting conservatism, earnings quality and textual analysis of financial disclosures.

Our faculty members in this area have published in leading accounting journals such as The Accounting Review, Journal of Accounting Research, Review of Accounting Studies, Accounting, Organizations and Society, Contemporary Accounting Research, and other reputable accounting journals such as Journal of Business Finance and Accounting, European Accounting Review, Accounting and Business Research, and Abacus.

Our faculty members in the area of Financial Reporting maintain close links to regulators, accountancy professional bodies, and academic accounting associations. They serve as editors or editorial board members of high quality journals such as Accounting, Organizations and Society, Journal of Business Finance and Accounting, Accounting and Business Research, and European Accounting Review.