The AASB co-hosted the 2022 Research Forum with RMIT College of Business and Law on Monday, 5 December. This year we offered the opportunity to attend in Melbourne, virtually, or at the University of Queensland in Brisbane from the live viewing satellite broadcast venue.

The AASB Research Forum is a premier annual event for researchers, practitioners and regulators interested in research on accounting standards and their implementation. Previous forums attracted more than 100 participants from all sectors.

"The AASB has the evidence-informed standard-setting framework for financial reporting standards that are embedded with the process of research, consultation and implementation. We look forward to working with RMIT University on the 2022 AASB Research Forum. This forum will be a great opportunity for researchers and participants to share current thinking and emerging issues surrounding accounting standards, their implementation and applying them in practice," says Dr Keith Kendall, AASB Chair.

Professor Robyn Moroney, Head of the Department of Accounting at RMIT University, says " It is important for academics to conduct impactful research that is relevant to practice. This opportunity will provide academics a platform to present their work, sharing their research at a local and international level. More importantly, such a forum will also allow academics to network with industry professionals and regulators, enhancing their research and professional knowledge".

Program Highlights:

IASB Board member Ann Tarca joined the hybrid Forum as a distinguished keynote speaker to discuss Digital Reporting. Read Ann’s presentation slides here.

The following three research projects were presented and discussed at the 2022 Research Forum. Panellists shared their knowledge and experience in the facilitated expert panel discussions.

Research Topic 1:

Session 1: Start time 10.00am – 12.00pm (Melbourne Time)

Exploring the Horizons of Financial Reporting

Michael Davern, University of Melbourne
Dean Hanlon, Royal Melbourne Institute of Technology (RMIT)
Ram Subramanian, CPA Australia
Nikole Gyles, AASB
Brad Potter, University of Melbourne

Read the full paper and presentation slide here. Watch the recording here.

Panellists:Rachel Waterhouse, Chief Executive Officer, Australian Shareholders Association
Mel Yates, Director, ACNC
Adrian King, Partner in Charge, Climate Change & Sustainability, KPMG Australia
Taryn Rulton, Chief Commercial Officer, La Trobe University and Board Member of the International Federation of Accounts (IFAC)

Research Topic 2:

Session 2: Start time 1.00pm – 2.30pm (Melbourne time)

Reporting and Assurance of Material Climate Change-Related Risk Disclosures: Evidence from Australia

Kevin Thai, Royal Melbourne Institute of Technology (RMIT)
Yang Xu, University of Queensland
Kathleen Herbohn, University of Queensland

Read the working paper and presentation slide here. Watch the recording here.

Panellists:Prof Wai Fong Chua, University of Sydney
Sarah Barker, Partner and Head of Climate Risk Governance, MinterEllison
Fiona Manning, Senior Analyst and Manager of ESG Engagement (climate), Australian Council of Superannuation Investors (ACSI)

Research Topic 3:

Session 3: Start time 2.45pm – 5.00pm (Melbourne time)

Improving the Visibility of Soil Health in Corporate Reporting

Nick Pawsey, Charles Sturt University
Francisco Ascui, Federation University
Mark Frost, Charles Sturt University 

Read the abstract here. Watch the recording here

Panellists:Prof Jayne Godfrey, former Dean of Business and Economics at the Australian National University and the University of Auckland
Doug Niven, Chief Accountant, Australian Securities and Investment Commission (ASIC)
Sue Ogilvy, Program Director, Farming for the Future

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