This lecture discussed the relationships of the International Accounting Standards Board (IASB) with its primary stakeholders.
Professor Tarca explored the contribution of diverse groups (including preparers, auditors, regulators, national standard setters, investors and academics) to standard setting and addressed these questions:
Professor Ann Tarca was appointed to the International Accounting Standards Board in July 2017. Her previous position was Professor at the University of Western Australia’s Business School. She qualified as a chartered accountant in 1985 and has a PhD in accounting from the University of Western Australia. She was an accounting teacher and researcher at the University from 1996 and a professor since 2011.
Professor Tarca served as a member of the Australian Accounting Standards Board (AASB) from 2014 to 2017 and was research director for the AASB from February 2017. She was an academic fellow of the International Financial Reporting Standards (IFRS) Foundation from 2011 to 2012. She has authored a text book on accounting and written a wide range of research papers related to IFRS Standards, for which she has received many awards. Professor Tarca is an active member of the international accounting academic community, having served on several boards and committees.
Dr. Sue Newberry is a Professor of Accounting at The University of Sydney and is a member of Chartered Accountants Australia and New Zealand. Sue researches in the use of accounting in public sector financial management reforms, and, accounting standard setting in both private and public sectors. Sue is an award-winning academic who serves on the editorial boards of several leading international journals.