Accounting Perspectives: Call for Papers

For many years, the question of unifying financial accounting practices under one set of common, internationally recognized standards has been considered by a large number of jurisdictions around the world. By 2014, International Financial Reporting Standards (IFRS) have been adopted by most jurisdictions, including Canada (see For example, 105 jurisdictions require IFRS for all or most domestic publicly accountable entities, while seven jurisdictions use national or regional standards, including, of course, the United States.

For most countries that have adopted IFRS, the change has had a major impact on financial reporting practices. In Canada, for example, the transition from Canadian GAAP to IFRS officially occurred in 2011, but it is not clear whether all companies have been able to fully complete their transition and if other important stakeholders, such as financial analysts and investors, have been able to adapt to the new financial reporting practices under IFRS.  

In this context, the editorial team of Accounting Perspectives invites manuscript submissions concerning questions surrounding IFRS adoption and related topics such as: 

  • Has the adoption of IFRS improved the quality of financial reporting?
  • Does the financial information disclosed under IFRS have incremental value relevance?
  • What has been the impact of IFRS adoption on investor behavior or on financial analyst predictions?  
  • Have other important stakeholders been significantly impacted by the transition?  
  • How has the so called convergence of U.S. and IFRS affected financial accounting practices?

The editorial team also encourages submissions of high-quality educational materials, such as cases and other articles intended for instructional use, relating to the transition to IFRS.  

Given the Canadian origin of Accounting Perspectives, manuscripts concerned with research specifically on Canadian issues are also welcome. For example:  

  • What are the main issues facing Canadian firms in their transition to/adoption of IFRS?
  • What issues face companies that choose to transition to Accounting Standards for Private Enterprises (ASPE) rather than IFRS? Have many private companies chosen IFRS?
  • In 2014, three years after the adoption of IFRS, can we say that the quality of financial information disclosure has improved in Canada?  
  • What is the impact of some companies choosing to adopt U.S. GAAP rather than IFRS?

Submissions will be subject to an expedited review process. Accepted papers will be published in a special issue of Accounting Perspectives in the fall of 2015. There is no submission fee and short papers will also be considered. Please submit your manuscript online through the AP Editorial Manager (EM) website. When submitting to the online system, choose the article type “Special Issue: IFRS.”

Questions about the submission process should be addressed to Ms. Mary Lui at or by phone at (+1) 416-486-5361.

The deadline for receiving submissions for this special issue is September 30, 2014.


Bruce McConomy
Guest Editor, Accounting Perspectives

Claude Laurin
Editor-in-Chief, Accounting Perspectives


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