Speaker:Chris Patel, Professor of Department of Accounting and Corporate Governance, Macquarie University

Topic:Professional Judgment Research in International Accounting: New Opportunities and Challenges

Time:September 17, 2013, 9:00am

Location:B127, EMS

Organizer:Department of Accounting

Abstract:Professor Chris Patel’s presentation will provide relevant theoretical and methodological suggestions to improve International Accounting research with a focus that takes into account China’s unique cultural, economic, political and legal environment. Specifically, it is suggested that researchers may invoke theories that move away from narrow capital market approaches and use multi-disciplinary and multi-perspective approaches to explain, predict and provide empirical evidence on globalized and complex accounting environment. He will also discuss whether research instruments and empirical evidence from Anglo-American countries are applicable to the unique Chinese context. Various methodological aspects to improve research related to ethics in international accounting will also be examined.