IPSASB Research Forum

Friday 23 September 2022 (afternoon)

Venue: Hessische Landesvertretung beim Bund, In den Ministergärten 5, 10117 Berlin

Start of IPSAB Research Forum at 1:45 pm.

1:45 pm – 2:00 pmWelcome and Introduction by Professor Andreas Bergmann, Chair of IPSASB Academic Advisory Group

Welcome by Professor Susana Jorge, Chair of the CIGAR Board
2:00 pm – 2:30 pmPresentation of Research Paper related to Public Sector Sustainability Reporting
(15 min presentation, 5 min view of the discussant, 10 min open discussion)
2:30 pm – 3:00 pmPresentation of Research Paper related to IPSAS 33, First-Time Adoption of Accrual Basis IPSAS
(15 min presentation, 5 min view of the discussant, 10 min open discussion)
3:00 pm – 3:30 pmCoffee Break
3:30 pm – 4:00 pmPresentation of Research Paper on Discount Rates
(15 min presentation, 5 min view of the discussant, 10 min open discussion)
4:00 pm – 4:15 pmClosing Remarks by Chair of IPSASB Academic Advisory Group and the Chair of the CIGAR Board
4:15 pmNetworking Wine Reception
  1. Topic – Climate Change and Public Sector Financial Reporting Related to Sustainability
    Researchers:
    Elaine Stewart (Queen´s University Belfast, Northern Ireland) and Victoria Edgar (University of Agder, Norway)
    Name of paper:
    The adaption of climate change in public sector financial reporting: A comparative case study between United Kingdom and Norway.
    Discussant:
    Sandra Cohen (Athens University of Economics and Business)
  2. Topic – IPSAS 33, First-Time Adoption of Accrual Basis IPSAS
    Researcher:
    Lau Chee Kwong (University of Nottingham Malaysia)
    Name of paper:
    First time adoption of IPSAS: Challenges and practical considerations.
  3. Topic – Discount rates
    Researchers:
    Christopher Alozie (University of Nigeria, Nsukka)
    Name of paper:
    Development of empirical models for adoption as discounting rates in public sector enterprises [or Adoption of Social Discounting Rate in Economic Evaluation of Public Capital Projects in Selected Developing African Countries].
    Discussant:
    Lau Chee Kwong (University of Nottingham Malaysia)