After several successive EU Directives, the process of audit reform harmonisation remains difficult to achieve because of the differences between European countries. This study contrasts how the latest EU audit reforms have impacted the UK and Italy.
Academic research funded reports
Browse our academic research funded reports on key areas of thought leadership, which are published under the Charitable Trusts logo.
This academic case study explores the role of a strategic performance measurement system in balancing stability and flexibility in a multi-divisional organisation.
International Financial Reporting Standards and US GAAP require certain categories of assets and liabilities to be measured at fair value. Fair value measurements should reflect the price at which an orderly transaction to sell an asset or transfer a liability would occur.
This new academic study, funded by ICAEW’s charitable trusts, examines research into the economic impact of accounting.
Academic research that analyses multi-dimensional performance frameworks and strategic investment decision-making.
Reports results from analysis of comment letters in response to the FASB and IASB exposure drafts and the joint FASB/IASB Supplementary Document that were issued between 2009 and 2013.
Improving diversity is not just a legal imperative. The concept of diversity is an inherent good with ubiquitous appeal and ethical, social and commercial value for accounting firms. But while good practices are developing, the profession still has some way to go in the transition to becoming more diverse.
Investigates the level of implementation of fair value accounting in practice in China, factors affecting implementation and the value of the resulting fair value information.
Lists ICAEW's current and historic thought leadership work as well as academic reports funded by ICAEW's Charitable Trusts.
Disclosure quality and international comparability under IFRS: evidence from pension discount rates, impairment and capitalisation of development costs
This briefing reports on the difficulties met when collecting data into international differences in IFRS practice. In particular it address the areas of pension discount rates, impairment charges and capitalisation of development costs. Data was collected on these topic areas from 527 firms domiciled in 15 countries. The findings will be of interest to analysts, auditors and regulators.