This new academic study, funded by ICAEW’s charitable trusts, examines research into the economic impact of accounting.
Academic research funded reports
Browse our academic research funded reports on key areas of thought leadership, which are published under the Charitable Trusts logo.
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.
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.
When not to measure, provides some ideas on why measurement systems are not resulting in the behaviours your organisation desires.
View the 2016 PD Leake lecture given by Professor Paolo Quattrone of the University of Edinburgh Business School.