Our guests for our October meeting will be Mary Barth of Stanford and Elmar Venter of the University of Pretoria. They'll share the findings of their research about the importance of integrated report quality. The research used data from South Africa where integrated reporting is mandatory. It considered the effects of quality on firm value, liquidity, cost of capital and realized future operating cash flows.
Join us to learn the detailed findings on which factors meet the dual objectives of integrated reporting: improved external information and better internal decisions. Hope you'll join us!
Mary E. Barth is the Joan E. Horngren Professor of Accounting at Stanford University, Graduate School of Business (GSB). Prior to joining Stanford, she was on the faculty of Harvard Business School and an Arthur Andersen & Co audit partner. Mary has been a member of the International Accounting Standards Board, President of the American Accounting Association (AAA), and chair of the International Monetary Fund External Audit Committee. Mary is a prolific researcher whose research focuses on financial accounting and reporting issues, particularly topics of interest to accounting standard setters, and her research has received several prestigious awards. She currently is Senior Editor of The Accounting Review. Mary has received the GSB’s coveted MBA Distinguished Teaching Award, MSx Teaching Excellence Award, PhD Faculty Distinguished Service Award, and Robert J. Davis Award for lifetime service as a GSB faculty member, and the AAA’s Outstanding Educator Award. She will be inducted into the Accounting Hall of Fame in August 2018. Mary holds an AB from Cornell University, an MBA from Boston University, a PhD from Stanford University, and DSc(HC)s from Lancaster University and London Business School.
Elmar Venter is Associate Professor of Accounting at the University of Pretoria in South Africa. He is a Chartered Accountant (South Africa) and holds a PhD in Accounting from the University of Auckland, New Zealand. His research has been published in Accounting, Organizations and Society; The International Journal of Accounting; Accounting, Auditing and Accountability Journal; Abacus; and Accounting and Finance. He serves as the Vice-President Conferences of the International Association for Accounting Education & Research (IAAER).
(Here's the paper if you want to check it out ahead of time: The Economic Consequences Associated with Integrated Report Quality: Capital Market and Real Effects)
Bob Laux, IIRC U.S. Lead
Mary Adams, Smarter-Companies