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Academic research funded reports

Browse our academic research funded reports on key areas of thought leadership, which are published under the Charitable Trusts logo.

Diversity and the accounting profession

Carla Edgley, Nina Sharma, Fiona Anderson Gough, Keith Robson 16-02-2018

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.

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.

Executive Remuneration: Factors influencing consultants’ advice

Ruth Bender | Monica Franco-Santos 02-05-2017

This briefing examines the factors that influence the advice executive remuneration consultants provide to their clients. Based on insights from interviews with consultants, the briefing identifies the key factors influencing their advice and their client relationships.

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