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Research Program

What is our research program all about?

Research enables Canada’s financial reporting and assurance standards boards to make evidence-informed decisions.

Academic researchers, board staff and other groups, including accounting bodies and firms, governments and industry groups, auditor generals and regulators undertake research. Conducting experiments, gathering data, consulting stakeholders and issuing surveys are some of the types of research that can inform the boards work.

Research by other groups can provide insights given access to information and expertise. Academic research can provide evidence from using scientific methods and bringing an independent perspective. The boards work to involve academics and other researchers in their standard-setting activities, participate in academic conferences and find opportunities to discuss topics of common interest.

Staff Contact(s)

Rebecca Villmann, CPA, CA, CPA (IL)
Director, Reporting Initiatives and Research
phone icon +1 416 204 3464
Email icon [email protected]

Submit your research

Research can help the boards in identifying and evaluating issues and standards, proposing options to enhance the relevance of audited financial information as well as evaluating the implementation of new standards. Submit your research to us to consider in our standard-setting activities.


2023 IASB Research Forum – Call for academic research papers

Help the AcSB inform the development of IFRS® Standards by submitting academic papers for the IASB Research Forum being held in conjunction with Accounting in Europe and European Accounting Review. Topics of interest include recognition, measurement and disclosure of internally generated assets and new types of intangibles, sustainability reporting, pollutant pricing mechanisms and cryptocurrencies. Submit papers through the online submission system by March 31, 2023. 

Special issue on public sector accounting – Call for academic research papers

Share your Canadian perspective by submitting papers to the Financial Accountability & Management in Governments, Public Services and Charities journal. Research of interest will encourage discussion about “publicness,” “localised-led development,” and the implication of accounting choices and practices within the economy and society. Submit papers by August 31, 2022.

2022 IASB, FASB and Accounting Review joint conference – Call for academic research papers

Support the FASB and IASB post-implementation reviews of standards on revenue recognition (Topic 606 or IFRS 15), leases (Topic 842 and IFRS 16) and financial instruments (Topic 326 and IFRS 9) by assessing whether the standards accomplished their objectives, benefit users and resulted in any unexpected costs and consequences. Submit papers through the journal’s homepage by May 15, 2022.

Blockchain and Cryptoassets – Insights from Practice

Linda Mezon, AcSB Chair, and Ken Charbonneau, AASB Chair, and other leaders from Canadian practice, share their insights on how they are getting involved to support business and protect the public interest in a blockchain-enabled world. These leaders share the challenges and opportunities they see, and the role accountants can play, including how educators and researchers can help. Read their insights in the CAAA’s journal Accounting Perspectives’ special issue on Blockchain and Cryptoassets, Vol.19, Issue 4.