Financial Reporting

Research on different aspects of Financial Reporting has been a traditional strength of the department. The Department's 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. The Department continues to strengthen its expertise in the area of Financial Reporting by recruitment and development of faculty and by 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.

Faculty members in this area have published in leading accounting journals such as The Accounting ReviewJournal of Accounting ResearchReview of Accounting StudiesAccounting, Organizations and SocietyContemporary Accounting Research, and other reputable accounting journals as Journal of Business Finance and AccountingEuropean Accounting ReviewAccounting and Business Research, and Abacus.

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 SocietyJournal of Business Finance and AccountingAccounting and Business Research, and European Accounting Review.