The Centre for Financial Reporting & Accountability is an international interdisciplinary academic research institute. It is dedicated to research that examines the development, attestation, interpretation, governance, or enforcement of financial reporting information.
Examples of our research include the effects of changes in financial reporting standards, the effects of government enforcement of financial reporting, financial reporting quality, how stakeholders interpret financial reporting data, firm-specific governance of financial reporting, incentives (including compensation) to misreport financial data, financial reporting around climate change and environmental risk, sustainability reporting, and the efficacy of an audit.
Most existing research in this area looks primarily at for-profit and publicly traded organisations. However this Centre would also support research that examines these issues in other entities, such as universities, non-profits, and governments.
Areas of research expertise
- Detecting earnings manipulation and earnings quality.
- Executive compensation and corporate governance.
- University governance and university leadership incentive compensation.
- Sovereign credit ratings.