An article discussing usefulness of key audit matters in the audit report was published in Revisjon og Regnskap(issue 1, 2019). It is based on a master thesis and examines whether key audit matters should also be included in the audits of private companies. Read more here: Omtale av sentrale forhold øker brukernyttene.
Happy 2019!
Dear IFRA contributors,
2018 was busy and exciting year for the IFRA project. Below is a short summary of some of the activities we were involved in. We look forward to a productive year.
Our annual workshop will take place on May 6, 2019. Please hold the date!
Joining us at the University of Agder (UiA) in 2019
- Steven Zamore has completed Ph.D at UiA in December and will join the project in the post-doc position in February. Last year he taught Financial Accounting in the MRR program and Accounting Theory at the Bachelor level. He has strong quantitative analysis background and will contribute to data collection and analysis for projects related to financial reporting and key audit matters.
- Gordon Mwintome completed a Master degree in Accounting at the Kwame Nkrumah University of Science and Technology (KNUST) in Ghana and has worked at Baker Tilly audit firm. He is a part of the Ph.D cohort starting at UiA in March. His research will focus on IFRA topics.
UiA Events/Presentations
- Breakfast seminar “How companies should use auditors?” presented by Geir Haaland on February 12.
- Project kick-off workshop at UiA’s School of Business and Law on April 30th, 2018.
International Events/Presentations
- Nordic Corporate Governance Alliance meeting to establish a dataset of Nordic corporate governance data. Represented Norway in a workshop with other Nordic universities organized at Copenhagen Business School on May 16, 2018.
- Presented on a panel “Challenges and opportunities for audit practice and research”. Accounting and Management Information Systems Conference, Bucharest, Romania, June 13-14, 2018.
- Presentation on “Multi-mode standardization occurring in accounting and auditing” at Accounting and Management Information Systems Conference, Bucharest, Romania, June 13-14, 2018.
- IFRA researchers mentor at the Emerging Scholars Workshop at held at the partner institution, Bucharest University of Economic Studies, Romania, June 11-12, 2018.
- Presentation at the University of Edinburgh. Dynamics and limits of regulatory privatization: Re-organizing audit oversight in Russia. November 13, 2018.
Professional Publication
Ømer, A., Irgens, M., Haaland, G. Omtale av sentrale forhold øker brukernytten (Impact of key audit matters on users). Revisjon og Regnskap (accepted & forthcoming February 2019).
IFRA researchers mentor at the Emerging Scholars Workshop
Central and Eastern European Emerging Accounting Scholars Research Workshop was held in conjunction with the AMIS 2018 International Conference organized by the Bucharest University of Economic Studies, Romania. The objectives of the workshop are to provide emerging scholars from Central and Eastern Europe with feedback on their research proposals and to help develop their research skills.
IFRA project kick-off workshop
Internationalization of Financial Reporting and Auditing (IFRA) project funded by the Norwegian Research Council held a kick-off workshop at UiA’s School of Business and Law on April 30th, 2018.
Researchers from academic partner institutions, Bucharest University of Economic Studies, Hanken School of Economics, and Alliance Manchester Business School, came to Kristiansand to present ideas and develop research projects related to globalization and its impact on financial reporting and audit processes.
To ensure the exchange of ideas between academics and practitioners, project partners from PwC, Revisjon Sør, and Revisorforeningen participated and highlighted important topics and changes in financial reporting and auditing. Next workshop will take place on May 6, 2019.