Research insights
Overview
This study is by Accounting section researchers Indranil Bhattacharya and Ana Mickovic, published in the International Journal of Accounting Information Systems. It applies state-of-the-art language models to accounting disclosures to improve fraud detection.
Accounting section researcher Brendan O’Dwyer and his co-authors undertook a decade-long longitudinal case study examining the process through which the body behind Integrated Reporting, the International Integrated Reporting Council (IIRC), rose to prominence but eventually lost influence as it was subsumed into the International Sustainability Standards Board (ISSB). The paper identifies a number of strategic choices and actions that explain the IIRC’s trajectory from 2013 to 2023 and considers their implications for the future of Integrated Reporting.
Accounting section researcher Matthias Uckert and his co-authors investigated how the "150-hour rule" for Certified Public Accountants (CPAs) affects minority participation in the profession.
Using a large dataset of corporate disclosures, political donations, and politicians’ voting records, accounting section researcher Susanne Preuss and her co-author investigate whether firms’ political donations align with their public commitments to diversity and environmental protection.
Accounting section researcher Bei Shi and her co-authors investigated how management controls designed to boost short-term performance can unexpectedly affect employees’ willingness to invest in long-term skill development.