The IPSASB’s 2nd Research Forum will take place in an online format on Wednesday June 17, 2020 from 14:00 to 17:00 (CEST). The Research Forum together with the CIGAR Workshop 2020 are hosted by the University of South-Eastern Norway, Nord University and University of Essex.
Registrationis now open untilMay 15. Participants can attend both the Forum and the Workshop free of charge. However, registration is essential so that the organizers can send each participant the link to «enter» the CIGAR Workshop and the IPSASB Research Forum.
The Research Forum provides scope for academics to engage in discussions with standard setters and IPSASB representatives. Academics involved in researching public sector accounting topics and representatives from standard-setting bodies responsible for public sector accounting standards are encouraged to attend.
Five research papers are planned for presentation at the Forum. They are the four grant recipient papers (see below) and a second paper on the topic “Presentation of Financial Statements in the Public Sector,” which is by Laurence Morgana.
Grants awarded: TheIPSASB is very pleased to announce that, following a rigorous blind review process, the below abstracts have been awarded a research grant of US$1,500.
Abstract:
Researcher(s):
Presentation of Financial Statements in the Public Sector
Annemarie Conrath-Hargreaves, Mukesh Garg, and Sonja Wüstemann
Differential Reporting (Financial Reporting for Small and Medium Sized Public Sector Entities)
Berit Adam, and Jens Heiling
Contextual Factors and Imprudent Discount Rate Assumptions: An Empirical Examination
Odd Stalebrink and Pierre Donatella
Disclosure of Tax Expenditures: Advances and Challenges in the Brazilian Experience
Selene Peres Peres Nunes
The IPSASB’s Call for Papers explained that research on these four topics will support IPSASB decisions on their inclusion in the IPSASB’s 2021 work program consultation.
The 2nd IPSASB Research Forum will be held virtually on June 17, 2020
(New York, New York, May 1, 2020) – The International Ethics Standards Board for Accountants (IESBA) is pleased to announce the extension of Dr. Stavros Thomadakis as IESBA Chairman until the end of 2021. This appointment was proposed by the International Federation of Accountants Nominating Committee and recently approved by the Public Interest Oversight Board.
“I am honored to continue to lead the IESBA for a final term.” said Dr. Thomadakis. “We’ve gained considerable momentum with respect to global adoption of the IESBA Code, with approximately 80 countries adopting or in process of adopting the restructured 2018 version, and I am keen on expanding that further. In addition to pursuing IESBA’s priority standard-setting projects in the public interest, a key activity will be to assist IESBA’s stakeholders as they navigate the unprecedented challenges and ethical dilemmas arising from the COVID-19 pandemic. In this regard, the IESBA is working to expand its cooperation with others, including its ongoing coordination with the International Auditing and Assurance Standards Board (IAASB).”
Dr. Thomadakis is Emeritus Professor of financial economics at the University of Athens and an active member of the Hellenic Council for Corporate Governance, and of the Board of Trustees of the Cyprus Institute. He has taught at US universities (Baruch College CUNY, MIT), and has been a visiting scholar at Stern School of Business, NYU, and Yale University. He also served in many leadership roles, including as the first Chairman of the Public Interest Oversight Board (2005 to 2011) and Chairman of the Hellenic Capital Market Commission (1996-2004). Until late 2015, he also served as a member of the Securities and Markets Stakeholders Group of the European Securities and Markets Authority.