Innovative Capital Markets Research and Accounting Practitioners

• 成果类型: Article; Early Access
• 署名作者: Callahan, Carolyn M.
• 署名单位: University of Louisville
• 刊物名称: ACCOUNTING REVIEW
• ISSN/ISSBN: 0001-4826
• DOI: 10.2308/TAR-2025-0273
• 发表日期: 2025
• 关键词: blockchain; TECHNOLOGY; disruption

摘要

The world of capital markets is constantly evolving, driven by technological advancements and changing global economies, presenting challenges for accounting practitioners. Amid current dynamic capital markets, this paper proposes a pathway for generating innovative accounting research that addresses practitioners' needs by focusing on three critical financial reporting areas: contingent claim securities, sustainability/ESG metrics, and cryptocurrencies/digital assets. Secondly, to address the complex research challenges before us, I propose that we, as accounting scholars, embrace educational changes that may enhance the early research career success of our doctoral students and junior scholars, given that the accounting industry is on the brink of a profound technological transformation. Finally, I urge us to foster academic change by leveraging our strengths within and across disciplines to meet the accounting challenges and opportunities ahead.