The 2nd IPSASB Research Forum will be held virtually on June 17, 2020
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.
Registration is now open until May 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: The IPSASB 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.