The Accounting Design Project

Mission Statement

The project focuses on research at the heart of the academic accounting endeavor: Evaluating and designing accounting for users, whether investors, equity or credit analysts, management, or broader constituents. In simple terms, the project seeks to understand what is “good accounting” and “bad accounting.” The normative focus brings attention to accounting under US GAAP and IFRS, aiming to enhance it where necessary. Focusing on users and their decisions brings the research to practice. Not all research will have that immediate effect, but that should be the orientation.

The Means

An Accounting Design Forum will be established through a Zoom Room, open to all world-wide, academics and practitioners, meeting regularly to hear a paper and discuss the issues involved. Those wishing to present a paper for the Forum will submit it to the Forum coordinator Ayung Tseng ([email protected]) who may consult, ad hoc, with various academics and practitioners for advice.  Paper presenters should indicate how their paper is relevant to accounting practice or users of accounting information and will be selected on that basis.  Papers need not be in final publishable form, although the thinking must be rigorous and project a publishable paper; the emphasis is on generating ideas.

Fall 2022 Events (Virtual)

Tuesday,  September 20th, 2022 - 10:30 AM - 11:30 AM Eastern Time
Presenter: Ray Ball (U. of Chicago)
Paper:
By What Criteria Do We Evaluate Accounting? Some Thoughts
Registration: https://georgetown.zoom.us/meeting/register/tJcufu-pqzssE9cc5TJA4sXLsc57M5bBHcv_ 
Archived recording

Tuesday, September 27th, 2022 - 11:00 AM - 12:00 PM Eastern Time
Presenter: Jeremiah Green (Texas A&M)
Paper: Measuring Expected Volatility Using Earnings Line Items as Risk Exposures
Registration: https://georgetown.zoom.us/meeting/register/tJ0lcOuqpjItG9AOtWQUkm6A4c_mNQDiFqbU
Archived recording

Tuesday, October 4th, 2022 - 11:00 AM – 12:00 PM Eastern Time
Presenter: Sudipta Basu (Temple)
Paper: The Impact of Conservatism and Supply Chain Finance on Bad Debt Expense
Registration: https://georgetown.zoom.us/meeting/register/tJMqc-mopzIqG9AgsYBOGL6iPIkuMXdPD04V
Archived recording

Tuesday, October 18th, 2022 - 11:00 AM – 12:00 PM Eastern Time
Presenter: Mayer C. Liang (Wisconsin Whitewater)
Paper: Informativeness of Flexibility in Cash Flow Classification Standards
Registration: https://georgetown.zoom.us/meeting/register/tJwpceGgrT8rHdP5J8JaOZ18X2MVmL-1ROFC
Archived recording

Tuesday, November 1st, 2022 - 11:00 AM – 12:00 PM Eastern Time
Presenter: Diana Choi (Purdue)
Paper: Heterogeneity in the Financial-Reporting Effects of ASC 606 Adoptions: Evidence from an Industry-Focused Approach
Registration: https://georgetown.zoom.us/meeting/register/tJIkf-qoqjgpEtWJqWxkkm99BuTTL5L2CeW8
Archived recording:

Tuesday, November 15th, 2022 - 11:00 AM – 12:00 PM Eastern Time
Presenter: Brent Schmidt (Penn State)
Paper: Current Expected Credit Loss (CECL) Model and Analyst Forecasts
Registration: https://georgetown.zoom.us/meeting/register/tJwsdumpqDsuGtLdk-ZqEQmq_aTMXUsZrtG8
Archived recording:

 Tuesday, November 29th, 2022 - 11:00 AM – 12:00 PM Eastern Time
Presenter: Waqar Ali (INSEAD)
Paper: Does Hedge Accounting Complexity Influence the Effectiveness of Firms’ Hedging Activities?
Registration: https://georgetown.zoom.us/meeting/register/tJAlf--opzIpGN1M671wb78e08elXMVtD-H3
Archived recording:

 Tuesday, December 6th, 2022 - 11:00 AM – 12:00 PM Eastern Time
Presenter: Charles C.Y. Wang (Harvard)
Paper: How Variable Are Variable Lease Costs?
Registration: https://georgetown.zoom.us/meeting/register/tJAkcOytpjgoGNDG0TRoT-pZRwnu5e-sy_5S
Archived recording:

 Tuesday, December 13th, 2022 - 11:00 AM – 12:00 PM Eastern Time
Presenter: Peter Demerjian (Georgia State)
Paper: A Positive Theory of Information for Debt Contracting: Implications for Financial Reporting
Registration: https://georgetown.zoom.us/meeting/register/tJUodO6oqzgrHtzJrduv9s7OqdIUYB1aYe8n
Archived recording: