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Analytical Research in Financial Accounting Workshop 2020

Tildelt: kr 31 000




2019 - 2020

Midlene er mottatt fra:



The ARFA workshop is an annual event hosted each year at another European university by one of the members of the ARFA group. The members are leading analytical researchers in the field of financial accounting and auditing from Central Europe which have published in top accounting journals (e.g., The Accounting Review; Management Science; Accounting, Organizations and Society; Contemporary Accounting Research; Review of Accounting Studies; ...). In March 2020, the ARFA workshop will take place at BI Norwegian Business School in Oslo. The topics presented and discussed at the ARFA workshop are highly important for a comprehensive understanding of the functioning of financial markets. The central objective of financial accounting is to provide the actors on financial markets with decision-useful information; the role of auditing is to assure the reliability of this information. As mixed empirical observations are quite common in accounting research, the methodical focus on analytical research at the ARFA workshop is noteworthy. Because it is difficult for empirical researchers to differentiate between correlations and causal effects, developing theory is extremely important to get an understanding of the partially contradictory findings in empirical research on financial markets. Without a profound theory, there is no way to interpret empirical observations on current financial market issues credibly. Examples of topics presented and discussed at the ARFA workshop in previous years are: (1) accounting anomalies and financial market efficiency; (2) the relation of accounting standards, information risk, and the cost of capital; (3) the role of financial reporting in corporate political strategy and its effect on corporate valuation; (4) the effect of voluntary vs. mandatory disclosure on investors' decisions; and (5) the effects of certain audit market regulations on audit quality.