IASB Research Forum 2021

Authors:
Xingtong Fang, Shanghai University of Finance and Economics
Yuanyuan Guo, The University of Nevada
Beilei Mei, Shanghai University of Finance and Economics
Jianfang Ye, Shanghai University of Finance and Economics

Chair: Tom Smith, Former editor of Accounting & Finance
Academic discussant: Jenny Jing Wang, University of Wollongong
IASB discussant: Jianqiao Lu

Authors:
Yanqi Sun, Beijing Institute of Petrochemical Techonology
Jenny Jing Wang, University of Wollongong
Kevin Tairan Huang, University of Wollongong

Chair: Ann Tarca, IASB
Academic discussant: Jianfang Ye, Shanghai University of Finance and Economics
IASB discussant: Jianqiao Lu

Authors:
Corinne Cortese, University of Wollongong
Lee Moerman, University of Wollongong
Millicent Chang, University of Wollongong

Chair: Jianqiao Lu
Academic discussant: Victoria Clout, University of New South Wales
IASB discussant: Tom Scott

Author:
Yoshiaki Amano, Kyoto University

Chair: Tom Scott
Academic discussant: Lili Dai, University of New South Wales
IASB discussant: Rika Suzuki

Authors:
Abdulrahman Alomair, King Faisal University & Victoria University
Alan Farley, Victoria University & La Trobe University
Helen Hong Yang, La Trobe University

Chair: Gary Monroe, University of New South Wales
Academic discussant: Jeff Coulton, University of New South Wales
IASB discussant: Ann Tarca

Authors:
Nisansala Wijekoon, University of Kelaniya
Grant Samkin, University of Waikato
Umesh Sharma, University of Waikato

Chair: Ana Simpson, IFRS
Academic discussant: Helen Hong Yang, La Trobe University
IASB discussant: Tadeu Cendon

Authors:
Ann Jorissen, University of Antwerp
Ronita Ram, University of Reading, Henley Business School
Pedro Moraya Barros, University of Antwerp

Chair: Ana Simpson
Academic discussant: André Aroldo Freitas de Moura, Fundação Getulio Vargas’ Sao Paulo School of Business Administration
IASB discussant: Bruce Mackenzie

Authors:
André Aroldo Freitas de Moura, Fundação Getulio Vargas’ Sao Paulo School of Business Administration
Flauzeliton José Aparecido Gonçalves, FUCAPE Business School
Fabio Yoshio Suguri Motoki, Norwich Business School, University of East Anglia

Chair: Ana Simpson
Academic discussant: Ann Jorissen, University of Antwerp
IASB discussant: Tadeu Cendon

Authors:
Warrick van Zyl, University of Western Australia
Enrico Uliana, University of Cape Town

Chair: Ann Tarca
Academic discussant: Millicent Chang, University of Wollongong
IASB discussant: Zach Gast