Research

Accounting and Control

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India

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Speeches and Letters

Some favorite Reading

Some recent papers are also available from Social Science Research Network, EconPapers and Selected Works

Accounting and Control

♦Presentations

2023

Shyam Sunder, “Building the Economy through Trust in Accounting and Finance: Critical Role of Teachers and Accountants,” Keynote address at the Inaugural meetings of the Bangladesh Accounting Association (and Indian Accounting Research Foundation), Dhaka, Bangladesh, January 29, 2023.

2022

Shyam Sunder. “Digitization of Human Perception, Models and Technology: Accounting Education, Practice and Research,” Keynote Address, Conference on Digitization and Accounting: Reshaping the Future, Center for Accounting Studies, and Department of Accounting at the School of Management, Xiamen University, Xiamen, China October 27-28, 2022 (Virtual). Text.

Shyam Sunder, “Some Thoughts on Jeremy Bertomeu’s ‘Disclosure Paternalism’,” 14thWorkshop on Accounting and Economics, Erasmus University, Rotterdam, July 7-8, 2022.

Shyam Sunder, “Achieving Good Financial Reporting under Rapidly Changing Environment,” Keynote address to the Annual Meetings of Canadian Academic Accounting Association, Saskatoon, June 10, 2022.

Shyam Sunder, “Anatomy of Research Journals’ Review and Revision Process,” (Virtual), Faculty Development Program, Jindal School of Banking and Finance, Jindal Global University, Sonipat, India, April 21, 2022. Announcement.

2021

Shyam Sunder. 2021. “Finance, Economic Growth and Environment,” Valedictory Address at the Third Global Finance Enclave 2021, O. P. Jindal Global University (Sonepat, India), November 14, 2021. PowerpointVideo.

Shyam Sunder. Virtual: What is Good Financial Reporting? How Do We Get There?  Indian Accounting Association and Institute of Chartered Accountants of India (Western Region), June 11, 2021.

Shyam Sunder. Virtual: “What Is Good Financial Reporting? How Do We Get There?” Accounting Design Project, Center for Excellence in Accounting and Security Analysis, Columbia University and Indiana University, April 28, 2021.

Shyam Sunder. Virtual: “Rethinking Financial Reporting: Standards, Norms and Institutions”  Accounting Research Workshop, Rutgers University. February 5, 2021.

Shyam Sunder. Virtual: “Roles of Prescription and Evolution in Practice of Financial Reporting” Online Seminars in Business, Accounting and Economics, Mansoura University, Mansoura Egypt, January 15, 2021. https://youtu.be/syAd16oct3E

Shyam Sunder. Virtual. “Financing and Quality of Higher Education in India,” Jindal Global University Higher Education Conclave, January 8, 2021.

2020

Shyam Sunder. Virtual: “Reflections on the Future of the Accounting Profession” (Reflexiones Sobre el Futuro de la Profession Contable), Area de Ciencias Contables, Pontificia Universidad Javeriana Bogota, Colombia, November 26, 2020.

Shyam Sunder, “Trust as Foundation of Finance and Accounting” Session on Financial Integrity and Misconduct, Society for Advancement of Socio-Economics (SASE) in Virtual Space, July 18-20, 2020.

Shyam Sunder, “Remarks in the Panel on Corporate Fraud” JAAF Symposium, Indian Institute of Management, Bengalaru, January 11-13, 2020.

Shyam Sunder, “Financial Reporting in India” Nirma University, Ahmedabad, India, January 8, 2020.

2019

Shyam Sunder, “Making Research Relevant” Panel on Impacting the Future, American Accounting Association Conference, New York, October 5, 2019.

Shyam Sunder, “Risk In Accounting: Concepts, Measures, Attitudes, Evidence and Consequences” Organizational and Market Risk Conference, Georgia State University, April 5-6, 2019.

2018

Shyam Sunder, “Accounting for Good Governance.” Fourth Accounting Conference, University of Brasilia, Brasil, November 29, 2018.

Shyam Sunder, “What Shall We Say is Better Accounting?” 18th Annual Carnegie Mellon Accounting Mini-Conference Celebrating the Scholarly Excellence of Professor Yuji Ijiri, Tepper School of Business, August 17-18, 2018.

Author Meets Critics: “Comment on Understanding Mattessich and Ijiri,” Moderator and Speaker, Kyoto, Japan, June 23, 2018.

Shyam Sunder, “Rethinking Financial Reporting: Standards, Norms and Institutions, Pontificia Universidad Javeriana, Bogota, Colombia, May 25, 2018.

Shyam Sunder, “Norms, Organizations and Risk in Accounting,” Universidad Externado de Colombia, Facultad de Contaduria Publica, Bogota, Colombia, May 23, 2018.

Yale School of Management, New Haven, CT. “Structure of Organizations for Production of Public and Private Goods,” Faculty workshop April 18, 2018.

Indian Institute of Management, Ahmedabad, Second JAAF Symposium, Organizer and Moderator of Panel on “GST 2.0: Redesigning Goods and Services Tax in India,” January 9, 2018.

2017

Shyam Sunder, “Rethinking Financial Reporting: Standards, Norms and Institutions,” Yonsei University, Seoul, Korea, Dec. 1, 2017.

Shyam Sunder. “Accounting and Control in Organizations,” Yonsei University, Seoul Korea, November 29-30, 2017.

Manjula Shyam and Shyam Sunder, “Accounting, Business and Governance in Kautilya’s Arthasastra,” The Silk Road International Conference on Accounting History and Culture: While East Meets West, Shanghai Lixin University of Accounting and Finance and China Accounting Museum, Shanghai, China, November 25-26, 2017.

Shyam Sunder, Accounting and Controls for Local Governments: Organizing for Public- vs. Private Goods,” Inaugural Address at the 40th All-India Accounting Conference, Indian Accounting Association, Udaipur, India, November 18, 2017.

Shyam Sunder, Moderator for session on Money and Banking (II): Insights from Accounting for Financial Institutions, 29th Society for Advancement of Socio-Economics, Lyon, France, June 29, 2017.

Shyam Sunder, Comments as a Panel Member, “Reshaping and Developing Accounting Systems: Stakeholders Approach and Social Role of Accounting,” 29th Society for Advancement of Socio-Economics, Lyon, France, June 29, 2017.

Shyam Sunder. “Value Creation, Distribution, and Integrated Financial Reporting,” Indian Accounting Review Vol. 21 No. 1 (June 2017), pp. 1-18.

“Accounting for Regulation”. Sixth Journal of Accounting and Public Policy Conference, I.E. Business School, London School of Economics and Political Science, and University of Maryland’s Smith School of Business, Silver Springs, Maryland, June 8-9, 2017

“Changing Paradigm in Accounting and Finance: Emerging Issues”, Thirteenth International Accounting Conference, IAA Research Foundation and Deloitte India, Calcutta University, January 7, 2017.

“Rethinking Financial Reporting: Standards, Norms and Institutions”, JAAF Symposium, Indian Institute of Management, Ahmedabad, January 5-7, 2017

2016

Accounting Research Workshop, Temple University. Shyam Sunder, Adam Esplin and Karim Jamal (University of Alberta), November 4, 2016. “Demand for and Assessment of Audit Quality in the Market for Private Capital: A Field Study”.

Yale School of Management Faculty Workshop, November 2, 2016, New Haven, CT. “Rethinking Financial Reporting: Standards, Norms and Institutions.”

Japan Society for Social Science of Accounting (31st Annual Conference),  Nagasaki University (Katafuchi Campus), October 21-24, 2016. “What Is Better Accounting?”

Accounting Workshop, College of Business Management, National Taiwan University, Taipei, October 20, 2016. “Rethinking Financial Reporting: Standards, Norms and Institutions.”

LABEX-ReFi,Stony Brook Conference on US and European Financial Regulation,  New York City, September 6-9, 2016. “What Is Better Financial Reporting and How Do We Get There?”

Yuji Ijiri Lectures, Tepper School of Business, Carnegie Mellon University, Pittsburgh, PA, August 22, 2016. “An Invitation to Accounting:”

Summaries of Discussion (Prepared by Eunhee Kim and Wenjie Xue).

American Accounting Association Annual Meeting, New York, NY. August 10, 2016. “Role of Accounting Academy in Society,”

Network on Accounting, Economics and Law, Society for the Advancement of Socio-Economics (SASE), Berkeley CA, June 26, 2016. “Social Norms, Risk and Financial Reporting”.

28th SASE Annual Meeting, UC Berkeley, CA. Moderator for discussion: “Author Meets Critics: Political Standards, Corporate Interest, Ideology, and Leadership in the Shaping of Accounting Rules for the Market Economy.” June 26, 2016.

Copenhagen School of Business, Copenhagen, Denmark, June 8, 2016. “Better Financial Reporting: Meanings and Means.”

2015

Journal of Accounting, Economics and Law Conference, Harvard Law School, November 6-7, 2015, “Regulating Financial Matters by Written Rules.”

Conference on the Effect of Social Norms on Organizations and Market Risk. Georgia State University, October 23-24, 2015.Keynote address. “Norms, Organizations, Risk in Financial Reporting.”

Sixth University of Alberta Accounting Research Conference, Banff, August 15-16, 2015.“Better Financial Reporting”.

University of Tel Aviv, June 21-22, 2015. “Financial Engineering and the Arms Race between Accounting Standard Setters and Preparers.”

Accounting and Finance Workshop, Universitat Pompeu Fabra, Barcelona, June 10, 2015. “Financial Engineering and the Arms Race between Accounting Standard Setters and Preparers.”

Journal of Accounting and Public Policy Conference, London School of Economics, May 29, 2015. “Better Financial Reporting: Meanings and Means.”

Labex ReFi Workshop on Accounting Regulation ESCP Europe, Paris, May 22, 2015. “Financial Engineering and the Arms Race between Accounting Standard Setters and Preparers.”

Which Accounting Regulation for Europe’s Economy and Society? Workshop Organized by Research Lab on Financial Regulation (Labex ReFi) under the auspices of the European Parliament, European Parliament, Strasbourg, May 20, 2015. “Financial Regulation for a Better Society.”

American Accounting Association – Mid-Atlantic Region Meetings, Cherry Hill, NJ April 24, 2015. “Financial Engineering and the Arms Race between Accounting Standard Setters and Preparers.”

Doctoral/Junior Faculty Consortium, American Accounting Association – Mid Atlantic Region, Cherry Hill, NJ April 23, 2014. “Statistical Inference in Accounting Research.”

Amrut Modi School of Management, Ahmedabad University, January 1, 2015. “Trade, Accounting, and Governance in Kautilya’s Arthaśāstra.”

H.L. Institute of Commerce, Ahmedabad University, January 2, 2015. “Accounting by Rules or Social Norms?”

Amrut Modi School of Management, Ahmedabad University, January 1, 2015. “Valuation of Equity and Investment Decisions.”

2014

Great Lakes Institute of Management, Chennai, December 9, 2014. “Challenges of Social Science Research in Management.”

Yale School of Management Accounting Conference, May 30-31, 2014. “How Can Financial Reporting Standards Resist Accounting-Motivated Financial Engineering?”

JAPP Conference on Accounting and Risk Management, LSA, IE Business School and University of Maryland, College Park, Maryland, May 29, 2014. “Role of Accounting in Managing Risk.”

AAA: APLG/FSA Annual Seminar, San Antonio, February 9-11, 2014. “Accounting and Control for MBA’s” Text

2013

Second Critical Studies in Accounting and Finance Conference. Financing Development and Reshaping Globalization, United Arab Emirates University, Abu Dhabi, December 15-17, 2013. “Financial Reporting and Economic Development”

Accounting for Accounting in Economics Laboratory for Aggregate Economics and Finance, University of Santa Barbara, November 8-9, 2013. “Accounting for Policy in Accounting Economics and Law.”

Fifth International Conference on Accounting and Finance, University of Namibia, Windhoek, November 5, 2013. “Building Research Culture”

India Accounting and Finance Conference, Indian Institute of Management, Lucknow, September 10, 2013. “Financial Reporting and Regulation in a World of Financial Engineering: Accounting and the Global Financial Crisis.”

Yale School of Management Conference on Accounting and the Financial Crisis, July 12-13, 2013. Moderator of the Panel Discussion on Accounting and the Financial Crisis (with Gary Gorton, Andrew Metrick, Stephen Ryan and Martin Shubik)

III International Conference on Luca Pacioli in Accounting History, III Balkans and Middle East Countries Conference on Accounting and Accounting History, Istanbul, Turkey, June 19-22, 2013. Keynote Address. “Custom Fit or Off-the-Shelf Standards: Dilemma of Financial Reporting in Interactive World Economy.”

Journal of Accounting and Public Policy Conference on Accounting and the World Economic Crisis, IE University, Segovia, Spain, June 14, 2013. Keynote Address. ” Financial Reporting and Regulation in a World of Financial Engineering: Accounting and the Global Financial Crisis.”

University of Sao Paulo, Sao Paulo, Brazil, March 12, 2013.

Prudence vs. Liquidity: Alternative Approaches to Money, Finance and Accounting, Workshop at Bocconi University, Milan, March 1, 2013. “Accounting Antecedents of the Financial Crisis” (powerpoint);; Summary of Remarks; Transcript of Remarks; Full Conference Audio (4:20 hours).

Singapore Management University, School of Accountancy, SOAR Public Lecture:“Financial Regulation in a World of Financial Engineering.” January 18, 2013.

Singapore Management University, School of Accountancy Faculty Workshop, “IFRS Monopoly: Pied Piper of Financial Accounting,” January 17, 2013

Singapore Management University, School of Accountancy Faculty Workshop, “Building Research Culture,” January 16, 2013.

2012

Global ARC, Boston, October 17, 2012. “Can Accounting Standards Help Address Defined Benefit Pension Problems?Discussion

Yale School of Management, University of Namibia, October 9, 2012 (by video). “Riding the Accounting Train: From Crisis to Crisis in eighty Years.”

Whitney Humanities Center, October 3, 2012, “Individual Behavior and Social Structures.

XIII. Symposium on the Economic Analysis of the Firm, German Economic Association of Business Administration, GEABA, e.V. , University of Graz, Austria, 19-21 September 2012 .“Norms and Rules: Financial Reporting by Evolution or Design

University of Alberta Accounting Conference, August 9-11, 2012. “Extensive Income and Value of the Firm: Who Gets What?”

American Accounting Association Annual Meetings, Washington DC, August 5-8, 2012.

  • Panel on Rationalism in Accounting.
  • Panel on Financial Reporting and Financial Engineering

Kozminski University, Warsaw, Poland, June 22, 2012. “Engaging Auditors: Field Investigation of a Courtship.”

Yale Center for Corporate Governance, June 8, 2012. Moderator for Audit Panel: “Global Push to Reinvent Auditing.”

24th World Continuous Auditing and Reporting Symposium, Inonu University, Malatya, Turkey, May 3-4, 2012.”Problems of Defining and Reforming Auditor Liability.”

Accounting Workshop, Smeal College of Business, Penn State University, April 5, 2012. “Value of the Firm.”

Program on Non-Profit Organizations (PONPO), Yale University, April 3, 2012. “Structure of Organizations for Production of Public and Private Goods.

International Seminar on Sustainability and Corporate Governance, EIILM, IAA Research Foundation, and Bengal Chamber, Kolkata, March 1, 2012. “Sustainability and Corporate Governance.”

2011

Forum on Financial Structures and Management, Office of the Comptroller General of the Republic of Colombia, Bogota, Colombia, December 15, 2011. “Matching Expectations: Source of Decline and Remedy for Wealth of Societies.”

Emory University, Atlanta, December 2, 2011. “Engaging Auditors: Field Investigation of a Courtship.”

NTU Management Review Conference on Management Theory and Practice, Schools of Management of Fudan University and National Taiwan University, Shanghai, China, November 11-12, 2011, “Management as a University Discipline: Education and Research 管理作為大學的學科:教育與研究” Presentation (English) Presentation (Chinese)

Smart Women Securities, Yale Chapter, New Haven, CT – September 20, 2011. “Analyzing Companies and Industries.”

American Accounting Association, Annual Meeting, Denver, August 8-10, 2011.

  • “Financial Reporting and Financial Stability: Causes and Effects,” Panelist, August 10, 2011. Summary of Remarks.
  • “Financial Market Regulation and Opportunities for Accounting Research,” Panelist, August 9, 2011.
  • “Asset Liabilities versus Revenue Expense Accounting,” Panelist, August 9, 2011.
  • “Theoretical Perspectives on Disclosure,” Panel Moderator, August 8, 2011.

Consultative Committee of the Authorité des Norme Comptables (ANC), Paris, France, June 22, 2011. “Financial Reporting: Roles of Written and Unwritten Requirements.”

Third International Conference on Accounting and Finance, University of Namibia, Windhoek, June 13-14, 2011. “Contract Theory of Organizations, Accounting and Control.”

Shyam Sunder, Morgan Stanley Panel Discussion on Insurance Contract Accounting Standards, New York, June 9, 2011. Invited panelist. (Text) (Blog entry)

The Canadian Academic Accounting Association (CAAA) Annual Meeting, Toronto, May 27, 2011. “IFRS Monopoly: Pied Piper of Financial Reporting.” Presentation (PPT) Text

Rethinking Capitalism, Bruce Initiative at the University of California at Santa Cruz, April 7-9, 2011.

Asia Pacific Journal of Accounting and Economics: Accounting Symposium in Honor of Prof. K.R. Balachandran, Honolulu, Hawaii, March 25-26, 2011. “Statistical Studies of Accounting and Stock Markets.”

Presentation at Amrut Mody School of Management, Ahmedabad University, Ahmedabad, India, March 18, 2011. “Better Corporate Management: What, Why and How?”

Accounting Workshop, Keio Business School, Keio University, Tokyo, Japan, February 19, 2011. “Value of the Firm.”

Sunder, Shyam. IFRS Monopoly: The Pied Piper of Financial Reporting.” February 17, 2011. PPT Presentation. FASRI Web Discussion. http://fasri.net/index.php/2011/06/critique-of-potential-ifrs-monopoly/comment-page-1/#comment-11038

Presentation at Keidanren (Japan Chamber of Commerce), Tokyo, Japan, February 4, 2011. “Adoption of IFRS in U.S. as a sole financial reporting standard.”

International Symposium on the Prospects of IFRS Adoption: Present Situation in the U.S., Canada, and the World, Waseda University, Tokyo, Japan, on February 3, 2011. Presentation (PPT), Text, “Transcript.

Accounting Standards Board of Japan, Tokyo, January 2011. “The Accounting Consensus: Implications for Accounting Education, Research and the Profession”

2010

Conference on Information for Better Markets, Institute of Chartered Accountants of England and Wales London, December 20-21, 2010. “IFRS Monopoly: Pied Piper of Financial Reporting.” Presentation (PPT) Text (PDF) Video stream ICAEW website

Presentation at Xiamen University, Xiamen, China, Dec 13, 2010. “Research for Accounting Policy”

JAAF/KPMG Foundation Conference, Stern School of Business, New York University, November 19, 2010. “Research for Accounting Policy.”

Videoconference, Zhytomyr State Technological University, Zhytomyr, Ukraine, October 14, 2010. “Riding the Accounting Train: From Crisis to Crisis in Eighty Years.”

Fall 2010 Research Accounting Conference, Yale School of Management, October 19, 2010. “Research for Accounting Policy.”

11th Accounting Research Conference, Tepper School of Business, Carnegie Mellon University, Pittsburgh, PA, September 24-25, 2010. “Research for Accounting Policy.” Introduction of Professor Ijiri.

American Accounting Association, Annual Meeting, August 3, 2010, Panelist on “Is the Financial Accounting Model Broken?”

Singleton-Green, Brian. 2010. “Commentary: Is the Reporting Model Broken?Australian Accounting Review Vol. 20, Issue 4 (December): 409:410.

American Accounting Association, Annual Meeting, August 2, 2010, Panelist on “Accounting and the Financial Crisis.”

American Accounting Association, Annual Meeting, August 2, 2010, Panelist on “GAAP versus IFRS.”

Society for Advance of Socio-Economics, Annual Meeting, Philadelphia, June 24-26, 2010, Moderator for “Evolutionary Regulation: Rethinking the Role of Regulation in Economy and Society.”

Information, Markets and Organizations Conference, Harvard Business School, June 10-11, 2010. “Research for Accounting Policy.” Presentation (PPT).

International Corporate Governance Network (ICGN) Conference and Plenary Address, Toronto, Canada, June 7-9, 2010. “Was Accounting a Root Cause of the Global Financial Crisis?” Text (PDF)

Liberty Fund Colloquium, Responsibility in Financial Reporting, Indianapolis, Indiana June 3-6, 2010.

Accounting Research Conference, Pennsylvania State University, April 30-May 1, 2010. “Impact of IFRS and Standardization on Financial Reporting.”

Conference on Financial Reporting, Auditing and Governance, Lehigh University, Bethlehem, PA, April 23, 2010. “Riding the Accounting Train:From Crisis to Crisis in Eighty Years.” Presentation (PPT)

Yale SOM Faculty Research Workshop, April 14, 2010. “Engaging Auditors: Field Investigation of a Courtship.” Presentation (PPT)

Bruce Initiative on Rethinking Capitalism, University of California at Santa Cruz, April 8-10, 2010. “On the Accounting Train: From Crisis to Crisis in Eighty Years.” Presentation (PPT)

25th Anniversary Distinguished Scholar Series, College of Business, Iowa State University, Ames, Iowa, March 26, 2010. “Equilibrating Corporate Financial Engineering and Reporting.” Presentation (PPT)

2009

SSN College of Management and Computer Applications, Chennai, China, December 24, 2009. “Better Corporate Management: What, Why and How?” Presentation (PPT)

Third Accounting Research Conference, Indian School of Business, Hyderabad, India, December 22-23, 2009. “Value of the Firm.” Presentation (PDF)

Accounting Workshop, City University of Hong Kong, December 18, 2009. “Engaging Auditors: Field Investigation of a Courtship.” (Work of Fiolleau, Hoang, Jamal and Sunder.) Presentation (PPT)

Accounting Research Symposium, Hangzhou, China, December 16-17, 2009. “Role of Accounting in Global Financial Crisis: Research and Open Questions.” Presentation (PPT):

20th Anniversary Conference on Financial Economics and Accounting, Rutgers University, November 14, 2009. “Equilibrating Corporate Financial Engineering and Report.” Presentation (PPT)

Center for Study of Science and Technology Policy (CSTEP), Bangalore, India, October 30 – November 4, 2009.

  • Presentation: “Production of Private and Public Goods: When Market Mechanisms Work and Don’t Work”, November 3, 2009.
  • Symbiosis Institute of Business Management, Bangalore, India, November 3, 2009. “Better Corporate Management: What, Why and How?” Presentation (PPT)

Smart Women  Securities, Yale Chapter, New Haven, CT – October 6, 2009. “Researching to Find Good Investments.” Presentation(PPT)

Global Social Entrepreneurship Workshop, Yale School of Management, New Haven, CT – September 24, 2009. “Issues in Social Entrepreneurship.” Presentation (PPT)

Annual Meetings of the American Accounting Association, New York, August 3, 2009.

  • Social and Moral Norms: Institutional Perspective on Accounting, Financial Markets and the Firm. “Norms and Regulation: Accounting beyond the Financial Crisis.” Presentation (PPT)

American Accounting Association Ethics Symposium, New York, August 2, 2009. “True and Fair’ as the Moral compass of Financial Reporting.” Presentation (PPT)

Mini-conference on Overcoming Financialization and Its Crisis: Ideas from and Suggestions for Accounting, Economics and Law. 21st Annual Conference of the Society of the Advancement of Socio-economics, Paris, July 16-18, 2009. “Accounting, Common Knowledge and the Dynamics of Stock Markets.” Presentation (PPT)

Accounting, Economics and Finance Seminar CNAM-Intec, Paris, July 15, 2009. “Perspectives and Questions on Corporate Financial Reporting.” Presentation (PPT)

First Mediterranean Critical Studies in Accounting and Finance Conference, Hammamet, Tunisia, July 6-7, 2009. “Round Table: The Global Financial Crisis: Alternative Architectures of Financial System.” Presentation (PPT)

First Mediterranean Critical Studies in Accounting and Finance Conference, Hammamet, Tunisia, July 6-7, 2009. “Behind the Financial Crisis: Views on Culture and Polity.” Presentation (PPT)

Yale Governance Forum 2009: Restoring Trust, June 10, 2009. Panel on Developments in Financial Reporting and Disclosure: Impact on Public Company Governance

Keizai Koho Center, Tokyo, Japan – May 29, 2009. “Good Corporate Management: What, Why and How?” Presentation (PPT)

Krakow University of Economics, Krakow, Poland – May 21, 2009. “Regulation of Accounting.” Presentation (PPT)

University of Gdansk, Poland – May 19, 2009. “Better Corporate Management: What, Why and How?” Presentation (PPT)

Kozminski University, Warsaw, Poland – May 16, 2009. “Theory of Accounting and Control.” Presentation (PPT)

American Accounting Association Ohio Regional Meeting, May 8, 2009. “Evaluating Research Impact.” Remarks at the Panel on AACSB Task Force Report on Impact of Research. Text (PDF)

Dongbei University, Dalian, China – January 8, 2009. “Accounting and Accountability: Foundations of Good Governance” Presentation (PPT)

2008

Middle East Technical University, Ankara, Turkey, November 24-26, 2008.

The Office of the Director General of Internal Markets and Services, European Commission, Brussels, November 20, 2008. “Regulation of Accounting.” Presentation (PPT)

Conference on Shifting Capital Markets and Corporate Performance, Millstein Center for Corporate Governance, Yale School of Management, New Haven, CT – November 7-8, 2008. Comments on “Corporate Governance and Firm Performance: Empirical Evidence from India” by R. Madhumathi, M. Ranganatham, and R. Kannan. (Presentation (PPT)

Conference on Experimental Social Sciences, Washington University, St. Louis, MO – October 17-18, 2008. Comments on: “Recordkeeping Alters Economic History by Promoting Reciprocity by Basu et al.” (2008). Presentation (PPT)

Eighteenth Symposium on Auditing Research, University of Illinois at Urbana-Champaign, October 2-4, 2008, Comments on: Choy and King, ” Instrinsic Motivation and Extrinsic Incentives: An Experimental Investigation of Exogenous Guidance and Gatekeeper Behavior” Presentation (PPT)

International Social Entrepreneurship Workshop, Yale School of Management, New Haven, CT – September 30, 2008. “Engineering of Organizations: A Template”. Presentation (PPT)

Corporate Governance in Emerging Markets Workshop, Millstein Center for Corporate Governance and Performance, Yale School of Management, September 19-20, 2008. “Comments on Agent’s Response to Inefficient Judiciary: Social Norms and the Law in Transition.” Text (PDF)

American Accounting Association’s Annual Meeting, Anaheim – August 3-6, 2008.

  • “Conceptual Framework: Revisiting the Basics. A comment on Hicks and the concept of ‘income’ in the conceptual framework”. Presentation (PPT)
  • “Monopoly or Competition: Standard Setting in The Public and Private Sector.” Karim Jamal and Shyam Sunder. Presentation (PPT)

Twelfth Congress of the Academy of Accounting Historians, Istanbul, Turkey, July 20-21, 2008. “Trade, Accounting, and Governance in Kautilya’s Arthasastra.” Presentation (PPT)

Second Interdisciplinary Accounting Conference, Copenhagen, Denmark – June 23-24, 2008. “Monopoly and Competition: Standard Setting in the Public and Private Sector.” Presentation (PPT)

EIASM Workshop on Accounting and Economics, Universita Bocconi, Milan, Italy – June 19-20, 2008. “The Accounting Consensus: Implications for Accounting Education, Research and the Profession.” Presentation (PPT)

Conference on International Financial Reporting, Accounting, and Valuation, Fox School of Business, Temple University, Philadelphia, Pennsylvania – June 6-7, 2008.

  • “Monopoly and Competition: Standard Setting in the Public and Private Sector.” Karim Jamal and Shyam Sunder. Presentation (PPT)
  • IFRS, “The Accounting Consensus, and Its Implications for Accounting Education.” Presentation (PPT), Text.

European Association for Evolutionary Political Economy (EAEPE) International Conference on Governing the Business Enterprise: Ownership, Institutions, and Society, Conservatoire National des Arts et Metiers, Paris, France – May 22-23, 2008. “Value of the Firm” Presentation (PPT)

Deloitte-Federation of Schools of Accountancy Faculty Consortium, Chicago, May 15-16, 2008, “IFRS, Accounting Consensus and its Implications for Accounting Education.”Presentation (PPT) Text (PDF)

Current Accounting Issues Conference, Michigan Association of CPAs, Lansing, MI – May 15, 2008. “Norms, Standards, and Failures in Accounting and Auditing: Rethinking Practice, Research, and Education.” Presentation (PPT)

Conference on Critical Perspectives in Accounting, Baruch College, New York – April 26, 2008. “Whispering in the Ears of Princes: Authority and Academa in Accounting.”Presentation (PPT)

Symposium on Principles v. Rules in Financial Regulation, Cambridge University, Cambridge, U.K., April 10-12, 2008. “Simpler Financial Reports.” Presentation (PPT)

Warsaw Academy TIGER and LKAEM Distinguished Lecture Series, Leon Kozminski Academy of Entrepreneurship and Management, Warsaw – March 28, 2008. “Better Corporate Governance: What, Why and How?” Presentation (PPT) Text (PDF) Link to Video

Berkeley Fellows, Berkeley College, New Haven CT – March 24, 2008. “Enron and the Failures of Financial Reporting: A Revisionist Perspective on Public Policy.” Text PDF

Bauer Accounting Conference, University of Houston – March 7-8, 2008. “Value of the Firm.” Presentation (PPT) Text (PDF)

AIS Workshop, University of Kansas – February 22, 2008. “Regulation, Competition and Independence in a Certification Society: Certification of Financial Reports vs. Baseball Cards” Presentation (PPT)

Research Institute for Economics and Business Administration, Kobe University, Kobe, Japan – January 26, 2008.

  • “International and National Standards and Norms of Financial Reporting: Monopoly or Competitive Coexistence.” Presentation (PPT), Text PDF
  • Regulation, Competition and Independence in a Certification Society: Financial reports vs. Baseball cards.” Presentation(PPT)

Shyam Sunder, “Perspectives on Accounting Research,” Kobe Forum, Research Institute for Economics and Business Administration, Kobe University, Kobe, Japan, January 26, 2008.

Shyam Sunder, “International and National Standards and Norms of Financial Reporting: Monopoly or Competitive Coexistence,” Kobe Forum, Research Institute for Economics and Business Administration, Kobe University, Kobe, Japan, January 26, 2008. Presentation (PPT)

Shyam Sunder, “Regulation, Competition and Independence in a Certification Society: Financial Reports vs. Baseball Cards,” Research Institute for Economics and Business Administration, Kobe University, Japan, January 25, 2008. Presentation (PPT)

2007

Manheim University – December 14, 2007. ” Regulation, Competition and Independence in a Certification Society: Financial Reports vs. Baseball Cards.” Presentation (PPT)

Faculty Research Workshop, Yale University School of Management – November 28, 2007. “Monopoly and Competition: Standard Setting in the Public and Private Sector.” Presentation (PPT)

Accounting Research Workshop, National Taiwan University – November 9, 2007. “Monopoly and Competition: Standard Setting in the Public and Private Sector.” Presentation (PPT)

Conference on Accounting Leadership, National Taipei University and Taiwan Accounting Association – November 8, 2007. “Accounting Leadership in Practice, Education and Research.” Presentation (PPT) , Presentation(Video)

Emanuel Saxe Lecture in Accounting, Baruch College, City University of New York, New York – October 22, 2007. “Adverse Effects of Accounting Uniformity on Practice, Education and Research.” Presentation (PPT) ,Text (PDF), Presentation(Video)

Michigan Association of Certified Public Accountants, Troy, MI – October 17, 2007.  “Norms, Standards, and Failures in Accounting and Auditing: Rethinking Practice, Research, and Education.” Presentation (PPT)

Accounting Research Workshop, Carnegie Mellon University – October 10, 2007. “Monopoly and Competition: Standard Setting in the Public and Private Sector.” Presentation (PPT)

Journée IFRS, CNAM, Paris – September 14, 2007. “International and National Standards and Norms of Financial Reporting: Monopoly or Competitive Coexistence.” Presentation (PPT), Text (PDF), Link to Video

Université Paris Dauphine – September 13, 2007. “Auditing and Competition: A Policy Dilemma.” Presentation (PPT)

Accounting Doctoral Students Association Annual Conference, Chicago, IL – August 3-5, 2007. “Accounting Scholarship as an Avocation.” Presentation (PPT)

Chinese Accounting Professors Association Annual Conference, Wuhan, China – July 14, 2007. “Solving the Problem of Setting Efficient Accounting Standards and Increasing Complexity through Regulatory Competition.” Presentation (PPT)

Peking University, Beijing, China – July 12, 2007. “Norms, Standards and Failures in Accounting and Auditing: Rethinking Practice, Research and Education.” Presentation (PPT)

Interdisciplinary Accounting Conference, Danish Center of Accounting & Finance – Copenhagen, Denmark – July 2, 2007. Karim Jamal and Shyam Sunder, “Regulation, Competition and Independence in a Certification Society: Financial Reports vs. Baseball Cards.” Presentation (PPT)

American Accounting Association Doctoral Consortium, Lake Tahoe, June 13-17, 2007.

Annual Meeting of the Canadian Academic Accounting Association, Halifax, Nova Scotia – June 1, 2007. Luncheon Address, “An Invitation to Accounting.” Presentation (PPT)

Faculty Lunch Seminar, Yale School of Management – May 2, 2007. “Regulation, Competition and Independence in a Certification Society: Certification of Financial Reports vs. Baseball Cards.” Presentation (PPT)

European Accounting Association Annual Congress, Lisbon, Portugal – April 25-27, 2007. “Auditor Liability Reform in UK and US: Who benefits?” Presentation (PPT)

Mid-Atlantic Regional Mid-Year Meeting of the American Accounting Association, Parsippany, NJ – April 19-21, 2007. Luncheon Address, “Norms, Standards and Failures in Accounting and Auditing: Rethinking Practice, Research and Education.” Presentation (PPT)

Midwest Regional Mid-Year Meeting of the American Accounting Association, St. Louis, MO – April 14, 2007. Luncheon Address, “Auditing and Competition: The Policy Dilemma.” Presentation (PPT)

Financial Accounting Foundation, Board of Trustees, New York, NY – February 26, 2007. Dinner Address, “Introduce Regulatory Competition to Simplify Financial Reporting.” Text (PDF)

Address at Resona Bank, Osaka, Japan – February 10, 2007. “Imagined Worlds of Accounting.” Text (PDF)

Address to a special meeting of the Korean Accounting Association, Seoul, Korea – February 7, 2007. “Norms, Standards and Failures in Accounting and Auditing: Rethinking Practice, Research and Education.” Presentation (PPT)

Seoul National University, Korea – February 6, 2007. “Value, Valuation and Standards.” Presentation (PPT)

American Accounting Association’s New Faculty Consortium, Lansdowne, VA – January 26-27, 2007. “Imagination as an Alternative Approach to Research and Scholarship.” Text (PDF)

Mid-Year Meeting of the AAA Financial Accounting and Reporting Section, San Antonio, Texas – January 19-20, 2007. Luncheon Address, “Econometrics of Fair Values.” Presentation (PPT)

ICFAI School of Business, Gurgaon, India – January 8, 2007. “Better Corporate Governance: What, Why and How?” Presentation (PPT)

Eighth International Accounting Conference, Indian Accounting Association Research Foundation, Kolkata, India – January 6, 2007. Opening Plenary Address, “From Norms towards Standards of Corporate Reporting: Transition and Consequences.” Presentation (PPT)

University of Calcutta, Kolkata, India – January 5, 2007. “Organizational Engineering.” Presentation (PPT)

EIILM University, Kolkata, India – January 5, 2007. “Better Corporate Governance: What, Why and How?” Presentation (PPT)

2006

Institute of Management Technology, Ghaziabad, India – December 27, 2006. “Better Corporate Governance: What, Why and How?” Presentation (PPT)

29th All India Accounting Conference, University of Delhi – December 22-23, 2006. Opening Plenary Address, “Accounting, Education and Research as Infrastructure for a Modernizing Economy.” Presentation (PPT), Text (PDF)

2006 Accounting Theory and Practice Conference, Soochow University, Taipei, Taiwan – November 23-24, 2006. Keynote Speaker, “Accounting and Control: Creation of Value and Valuation of Stakes.” Presentation (PPT)

Financial Supervisory Commission, Taipei, Taiwan – November 22, 2006. “Auditing and Competition:  The Policy Dilemma.” Presentation (PPT)

Soochow University Lecture – November 22, 2006. “Imagined Worlds of Accounting.” Text (PDF)

National Taiwan University Workshop, Taipei, Taiwan – November 22, 2006. “Regulation, Competition and Independence in a Certification Society: Certification of Financial Reports vs. Baseball Cards.” Presentation (PPT)

Washington University in St. Louis Accounting Mini Conference in Honor of Nick Dopuch, St. Louis, MO – November 10-11, 2006. “Regulation and Markets in a Certification Society.” Presentation (PPT)

10th World Congress of Accounting Educators & The 3rd Annual International Accounting Conference, Istanbul, Turkey – November 9-11, 2006. Plenary Address, “Corporate Financial Reporting: By Emergence or Intelligent Design.” Presentation (PPT)

Sabanaci University Workshop, Istanbul, Turkey – November 7, 2006, “Regulation, Competition and Independence in a Certification Society: Financial Reports vs. Baseball Cards.” Presentation (PPT)

University of Illinois 17th Symposium on Audit Research, Montvale, NJ – September 28-30, 2006. “Regulation and Markets in a Certification Society.” Presentation (PPT)

Carnegie Mellon University Seventh Annual Accounting Conference – August 25-26, 2006. “Regulation and Markets in a Certification Society: Financial Reports vs. Baseball Cards.” Presentation (PPT)

American Accounting Association’s Annual Meeting, Washington, DC – August 9, 2006.

  • Presidential Address, “Imagined Worlds of Accounting.” Text (PDF)
  • Panelist on “Concentration and Competition: New Development in the Market for Audit.”
  • Panelist on “The Contrasting Role of Accountants in U.S. and U.K. Corporate Governance Systems.”

Two-Year Section of the American Accounting Association’s Annual Meeting, Washington, DC – August 7, 2006. Luncheon Address, “Accounting as Foundation of Engineering of Organizations.” Text (PDF)

Symposium to Celebrate the 100th Birthday of Professor William T. Baxter, London School of Economics, U.K. – July 14-15, 2006. “Not by Will: Baxter and the Rise of Authoritative Accounting Standards.” Abstract, Text (PDF)

Society for the Advancement of Socio-Economics (SASE) Annual Conference: Constituting Globalization: Actors, Arenas and Outcomes, Special Session on Accounting and Economics. University of Trier, Germany – June 30-July 2, 2006. “Accounting Regulation Between Norms and Rules: the FASB and the IASB.” Program including the abstract (PDF)

HEC School of Management and University of Illinois Accounting Symposium, Paris, France – June 8-10, 2006. Luncheon Address, “Corporate Financial Reporting: By Emergence or Intelligent Design.” Presentation (PPT)

Tenth Anniversary Conference of the Ukrainian Federation of Professional Accountants and Auditors, Kiev, Ukraine – May 19, 2006. “Why Reconsider the Top-Down Push for Uniform Financial Reporting Standards?” Presentation (PPT)

Zhytomyr State Technological University Fifth Scientific Conference on Accounting, Zhytomyr, Ukraine – May 18, 2006.

Kyiv National University of Trade and Economics, Kyiv, Ukraine – May 17, 2006. “Control as Equilibrium.” Presentation (PPT)

Annual Meeting of the Ohio Region of the American Accounting Association, Cleveland, OH – May 5, 2006. Luncheon Address, “Why the Top-Down Push for Uniform Financial Reporting Standards?” Text (PDF), Presentation (PPT)

Annual Meeting of the Northeast Region of the American Accounting Association, Portsmouth, NH – April 21, 2006. Luncheon Address, “Why the Top-Down Push for Uniform Financial Reporting Standards?” Text (PDF) Presentation (PPT)

Annual Meeting of the Southeast Region of the American Accounting Association, Knoxville, TN – March 31, 2006. Luncheon Address, “From General Acceptance to Written Standards in Financial Reporting: Consequences for Accounting Practice, Education and Research.” Presentation (PPT)

29th Congress of the European Accounting Association, University College, Dublin, Ireland – March 22-24, 2006. Opening Plenary Session: KPMG Symposium on International Accounting Regulation and IFRS: Implementation in Europe and Beyond, “Why Reconsider the Top-Down Push for Uniform Financial Reporting Standards.” Text (PDF), Presentation (PPT)

Southwest Regional Meeting of the American Accounting Association, Oklahoma City, OK – March 3, 2006. Plenary Address, “The State of Accounting Practice and Education.” Presentation (PPT)

Yale School of Management Faculty Workshop – February 22, 2006. “Corporate Financial Reporting: By Emergence or Intelligent Design?” Presentation (PPT)

Mini-Conference on Foundations of Accounting, Emory University Goizueta Business School – January 20, 2006. Discussant of “Quasi-Permanent Rules” by Mark Penno, University of Iowa.

2005

University of Florida, Gainesville, Research Conference in Honor of Joel S. Demski – October 14-15, 2005. “Economizing Principle in Accounting Research.” Text (PDF)

Ohio State University, Conference on the Accounting Profession in Transition – October 6-8, 2005.

  • “Minding Our Manners: Accounting as Social Norms.” Presentation (PPT)
  • Panel member on Education, Research and the Accounting Profession.

University of Illinois Accounting Research Workshop – September 23, 2005. “Minding Our Manners: Accounting as Social Norms.”

Universidad Nacional de Colombia, Bogota – August 16-17, 2005

  • “Remarks on Release of the Spanish Translation of Theory of Accounting and Control.” Text (PDF)
  • Nanny Knows Best: The Problem of Setting Efficient Accounting Standards.” Presentation (PPT)
  • “Accounting and Controls in E-Commerce: Expectations, Common Knowledge and Culture.” Presentation (PPT)
  • “Opportunity Costs, Profits, and Value.” Presentation (PPT)

American Accounting Association Annual Meetings – August 8-10, 2005. Session Moderator, “Theoretical Models of Earnings Management.”

Institute of Chartered Accountants of England & Wales, London – June 16, 2005. “Nanny Knows Best: The Problem of Setting Efficient Accounting Standards.” Presentation (PPT)

Financial Reporting Council of U.K., London – June 16, 2005. “Nanny Knows Best: The Problem of Setting Efficient Accounting Standards.” Presentation (PPT)

Accounting and Finance Workshop, Norwegian School of Economics, Bergen, Norway – June 3, 2005. “Social Norms versus Standards of Accounting.” Presentation (PPT)

Krakow University of Economics, Zakopane, Poland – May 28-June 1, 2005

  • “Social Norms versus Standards of Accounting.” Presentation (PPT)
  • “Future of East-West General Accounting Theory Conferences.”
  • “Defining Research Projects in Accounting.”

British Accounting Association’s Annual Meeting, Edinburgh, U.K. – March 30-April 1, 2005. Distinguished Lecture, “Minding Our Manners: Accounting as Social Norms.” Presentation (PPT)

2004

Conference on General Accounting Theory: Towards Balancing the Society, L.K.Academy of Management and Entrepreneurship, Warsaw , Poland – June 17-18, 2004. “Contract Theory and Strategic Management: Balancing Expectations and Actions.” Presentation (PPT)

Ross Institute Forum on Auditor Independence , New York University – May 10, 2004. “Audit Failures: Why They Happened and What Can We Do?” Presentation (PPT)

2003

Sunder, Shyam. Political Economy of Accounting Emory University, February 14, 2003.

Sixth International Conference of Indian Accounting Association Research Foundation, Calcutta – January 11, 2003. “Rethinking the Structure of Accounting and Auditing.” Text (PDF), Presentation (PPT)

  • “Enron and Arthur Andersen: Lessons for Accounting and Corporate Governance.” Presentation (PPT)

2002

National Science Council, Taiwan, August 27, 2002. “Structure of Organizations for Production of Public and Private Goods.”

National Taiwan University – August 27, 2002; University of Muenster, Germany – November 25, 2002; and London School of Economics – November 27, 2002. “Collapse of Accounting: Causes and Cures.” Presentation (PPT)

LondonSchool of Economics Management Accounting Research Group Conference on Management Control and E-Business – April 18, 2002. “Management Controls in E-Business: Expectations, Common Knowledge and Culture.” Presentation (PPT)

University of Illinois International Accounting Symposium – March 14-16, 2002. “Regulatory Competition Among Accounting Standards Within and Across International Boundaries.” Presentation (PPT)

Washington Luncheon Address, American Enterprise Institute for Public Policy Research Conference – March 13, 2002. “Does Competition Offer a Way to Resolve the GAAP v. IAS Controversy?” Presentation (PPT)

Luncheon Address, American Enterprise Institute for Public Policy Research Conference – March 13, 2002. “Does Competition Offer a Way to Resolve the GAAP v. IAS Controversy?” Presentation (PPT)

Management Accounting Conference Plenary Address, American Accounting Association, Austin , TX – January 11, 2002. “Management Controls, Expectations, Common Knowledge and Culture.” Presentation (PPT)

2001

Workshop on E-Business and Management Controls, Plenary Address, European Institute for Advanced Studies in Management, Brussels – December 14, 2001. “Failure of Controls: An E-Commerce Epidemic.” Presentation (PPT)

Keynote Address, Tenth Conference on Accounting Theory and Practice, SooChow University and Taiwan Accounting Association, Taipei – October 27, 2001. “Standards for Corporate Financial Reporting: Regulatory Competition Within and Across National Boundaries.” Presentation (PPT)

Research Issues for Cross-Border Business Combinations and Strategic Alliances Conference , American Accounting Association, Berlin – June 22-25, 2001. “Research Issues in Accounting for Cross-Border Organizations.” Presentation (PPT) Lecture Text (PDF)

2000

American Accounting Association’s International Visiting Lecturer, Bogazici University, Istanbul, October 9, 2000. “Structure of Organizations for Production of Public and Private Goods“.

1999

The International Symposium on Chinese Accounting in the New Century, Zhongshan University, Guangzhou, China – December 10-12, 1999. “Accounting: Continuity and Transition.” Lecture Text (PDF), Presentation

Accounting, Behavior and Organizations Conference Plenary Address, American Accounting Association, Costa Mesa , CA – October 8, 1999. “Common Knowledge and Accounting.” Lecture Text (PDF), Presentation

Presidential Research Lecture Presentation at Plenary Session, American Accounting Association, San Diego – August 18, 1999. “A Theory of Accounting and Control for Organizations Producing Public-Versus Private-Goods.” Lecture Text (PDF), Presentation

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♦Working Papers/Notes

2023

Shyam Sunder and Dae-Hee Yoon. “Conceptual Foundations of Audit: Quality, Independence, Efficiency, Signaling and Competition,” Yale University and Yonsei University Working Paper (August 17, 2023). Available at SSRN: https://ssrn.com/abstract=4544254 or http://dx.doi.org/10.2139/ssrn.4544254

Shyam Sunder. “Digitization, Perception, Cognition, and Categorization: Consequences for Accounting” Edited version of the Keynote Address at Conference on Digitization and Accounting: Reshaping the Future at the Center for Accounting Studies, and Department of Accounting at the School of Management, Xiamen University, Xiamen, China October 27-28, 2022 (Virtual).

2020

Shyam Sunder, “Accounting Research and Problem Solving” May 14, 2020.

2019

Shyam Sunder and Erik Olson, “No Contest: Can Financial Reporting Standards Achieve Comparability in the Face of Financial Engineering” October 31, 2019.

Shyam Sunder, “Making Research Relevant” Panel on Impacting the Future, American Accounting Association Conference, New York, October 5, 2019.

2018

Shyam Sunder, “What Shall We Say is Better Accounting?” Remarks at the 18th Annual Carnegie Mellon Accounting Mini-Conference Celebrating the Scholarly Excellence of Professor Yuji Ijiri, Tepper School of Business, August 17-18, 2018.

Sunder, Shyam. “Comments on Nohora Garcia Understanding Mattessich and Ijiri: A Study of Accounting Thought.” August 6, 2018.

Esplin, Adam, Karim Jamal and Shyam Sunder. “Demand for and Assessment of Audit Quality in the Market for Private Capital: A Field Study”, Revised April 2018.

Yuji Ijiri: “Accounting for a Better Society,” Accounting, Economics and law: A Convivium,” published online by DeGruyter, February 2018. 10.1515/ael-2017-0045.

2017

Memorial Service for Yuji Ijiri “Accounting for a Better Society”, Carnegie Mellon University, May 13, 2017.

Sunder, Shyam. “Value Creation, Distribution, and Integrated Financial Reporting.” Revised January 2017. Text Revised May 2017. Text

2016

Sunder, Shyam. “Rethinking Financial Reporting: Standards, Norms and Institutions.” Forthcoming in Foundations and Trends in Accounting: www.nowpublishers.com/acc. Rethinking Financial Reporting: Standards, Norms and Institutions.

Esplin, Adam, Karim Jamal and Shyam Sunder. “Demand for and Assessment of Audit Quality in the Market for Private Capital: A Field Study”, Revised August 1, 2016. Text

Sunder, Shyam. “Better Financial Reporting: Meanings and Means,” Preliminary Draft May 29, 2015; Revised March 8, 2016. Yale University Text

2015

Sunder, Shyam. “Risk in Accounting.” Revised August 5, 2015. First draft April 17, 2015.

Esplin, Adam, Karim Jamal and Shyam Sunder. “How Do Market Agents Assess Audit Quality?” (formerly Auditing and Private Capital Formation: A Field Study)“, Revised November 17, 2015. First draft, July 31, 2014.

2014

Dye, Ronald A., Jonathan Glover, and Shyam Sunder. “Financial Engineering and the Arms Race Between Accounting Standard Setters and Preparers.” November 1, 2014.

2013

Prudence vs. Liquidity: Alternative Approaches to Money, Finance and Accounting, Workshop at Bocconi University, Milan, March 1, 2013. “Accounting Antecedents of the Financial Crisis” (powerpoint);; Summary of Remarks; Transcript of Remarks; Full Conference Audio (4:20 hours).

2011

Sunder, Shyam. “Corporate Disclosure: A Symposium.” December 31, 2011.

Sunder, Shyam. “Paradox of Writing Clear Rules: Interplay of Financial Reporting and Engineering.” Revised Draft December 8, 2011.

Jamal, Karim, Yuri Biondi, Jonathan Glover, James A. Ohlson, Stephen Penman, Shyam Sunder (invited principal and co-author), Eiko Tsujiyama, and Jeff Wilks. “Some Conceptual Tensions in Financial Reporting”, September 15, 2011.

Sunder, Shyam. “Statistical Studies of Financial Reports and Stock Markets.” New Working Paper, September 13, 2011.

Sunder, Shyam. “IFRS Monopoly: The Pied Piper of Financial Reporting.” February 17, 2011.

Jamal, Karim and Shyam Sunder. ” Unregulated Markets for Audit Services.” April 25, 2011.

2010

Fiolleau, Krista, Kris Hoang, Karim Jamal, Shyam Sunder. “Engaging Auditors: Field Investigation of a Courtship.” May 5, 2010.

Bromwich, Michael, Richard Macve, and Shyam Sunder. “Hicksian Income in the Conceptual Framework”. March, 2010.

2009

Sunder, Shyam. “Evaluating Research Impact.” May 8, 2009. Text (PDF)

Sunder, Shyam. “Comments on the Security and Exchange Commission’s Roadmap for Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers.” (File Number S7-27-08). April 17, 2009. (Text (PDF) (Link)

2008

Sunder, Shyam. “Extensive Income and Value of the Firm: Who Gets What?” Revised October 30, 2008. Text (PDF)

Jamal, Karim and Shyam Sunder. “Are Regulatory Mandate and Independence Necessary For Audit Quality?” October 13, 2008. Text (PDF)

Shyam, Manjula and Shyam Sunder. “Accounting and Governance in Kautilya’s Arthasastra“, First draft, August 9, 2008.

Colson, Robert, George Benston, Douglas Carmichael, Theodore Christensen, Karim Jamal, Stephen Moehrle, Shivaram Rajgopal, Thomas Stober, Shyam Sunder, and Ross Watts. Response to FAF Exposure Draft, “Proposed Changes to Oversight, Structure, and Operations of the FAF, FASB, and GASB”. July 17, 2008. Text (PDF)

IFRS, “The Accounting Consensus, and Its Implications for Accounting Education.” Presentation (PPT), Text.

2007

Jamal, Karim and Shyam Sunder. “Monopoly or Competition: Standard Setting in the Private and Public Sector.” December 2007.

Sunder, Shyam. “International and National Standards and Norms of Financial Reporting: Monopoly or Competitive Coexistence.” September 2007. Text (PDF). In French: “Des régulations comptables nationales et internationale : monopole ou coexistence concurrentielle.” September 2007. Text (PDF)

Bush, Tim, Stella Fearnley, and Shyam Sunder. “Auditor Liability Reforms in UK and US: A Comparative Review.” August 2007. Text (PDF)

“Introduce Regulatory Competition to Simplify Financial Reporting” scanned notes, February 16, 2007. Text

2006

Sunder, Shyam. “Why Reconsider the Top-Down Push for Uniform Financial Reporting Standards.” March 2006.

2004

Balakrishnan, Ramji, K. Sivaramakrishnan, and Shyam Sunder. “A Resource Granularity Framework for Estimating Opportunity Costs.” February, 2004.

2001

Sunder, Shyam. “Research Issues in Accounting for Cross-Border Organizations.” Notes on talk given at AAA Cross-Border Business Combinations and Strategic Alliances Conference, Berlin – June 22-25, 2001. PPT Presentation

2000

Sunder, Shyam. “Determinants of Accounting Differentiation: Economic Sectors or National Boundaries.” July