The Accounting Standards Special Interest Group (SIG 3) aims to develop a supportive environment for accounting academics in Australia and New Zealand who are engaged in, or wish to engage in financial reporting and other financial accounting research and/or teaching. The SIG 3 aims to support research, education and foster relationships with practice in order to improve the contribution of academics to the financial reporting and more broad financial accounting areas. Members may include those with interests in all aspects of financial accounting but with a focus on financial reporting, whether in private, public or not-for-profit sectors.
- Providing a forum for continuing education with regard to current professional issues in relation to financial reporting and pronouncements from the accounting standard setters.
- Disseminating information and communicating members' research interests and emerging issues in research.
- Providing opportunities to present new research ideas and work-in-progress in supportive workshops with more time than is usually available at a conference.
- Initiating, encouraging and facilitating collaborative research.
- Encouraging both new and established researchers in financial reporting and financial accounting research using a variety of method.
The Accounting Standards Special Interest Group was established in 1995 and currently has approximately 70 members. SIG 3 membership is open to all accounting academics and PhD accounting students.
To become a member of the Accounting Standards SIG you will first need to become a member of AFAANZ. The fee for AFAANZ membership is AU$132 including GST for applicants residing in Australia and AU$120 for applicants residing outside Australia. More information and online membership is available here. Note that membership is based on a calendar year.
Each year the SIG holds a Symposium prior to the AFAANZ Conference. The SIG Annual General Meeting is held at the conclusion of the Symposium.
Financial Reporting, Regulation and Governance (FRRaG) is an electronic journal only available on the Curtin Business School website. It is directed at accounting academics and professionals who have an interest in financial reporting, regulation and corporate governance issues. The journal currently holds a C ranking on the Australian Business Deans Council List. FRRaG seeks to provide a forum for academics, standard-setters, regulators and practising accountants, and encourages research in the areas of financial reporting and corporate governance that impacts on the financial reporting community in Australia and overseas.
The objective of the journal is to publish in electronic form high quality articles that contribute to the advancement of knowledge, thought and debate on issues of financial reporting practice and regulation, and the interface of financial reporting with governance of private for-profit and not-for-profit entities and public sector bodies. The journal has two sections:
- Refereed Articles: papers which have passed through a formal process of double blind peer review before publication. Examples of topics fitting this particular category include critiques of exposure drafts, the impact of specific accounting standards, costs of reporting, harmonization, corporate governance and overviews of standard-setting structures.
- Professional Comments: articles which have passed through a formal review process. This category critically analyses specific accounting practices by Australian and overseas entities. Examples include edited speeches, policy proposals, reviews of facets of the standard-setting process, comparative studies of standards setting and/or an analysis and interpretation of recent, important developments. News items are also included containing current items of interest about the profession, standard-setters and useful websites.
The FRRaG journal (ISSN 1449-2318), is hosted by the School of Accounting, Curtin Business School, Curtin University, at: http://www.business.curtin.edu.au/business/research/journals-published-by-cbs/financial-reporting-regulation-and-governance
For more information on the Accounting Standards SIG 3, including joining the SIG, please contact:
UWA Business School - Accounting and Finance
The University of Western Australia