Center for Financial Reporting and Auditing

Our mission

The Center for Financial Reporting and Auditing (CFRA) aims to provide an effective contribution to scientific research and practice-oriented, pragmatic transfer of knowledge on financial reporting and auditing, as well as financial management more generally.  We serve as a platform for evidence-based exchange between science, practice, and politics in light of enhanced regulatory and political scrutiny on national and international levels.

The CFRA designs and engages in activities to strengthen the dialogue between academics and practitioners and to make highly complex business and finance research (our own and others) more accessible to the broader public. Questions of standard setting and regulation in financial reporting, auditing, and the role of various forms of disclosures in capital markets are explored in publications, conferences, seminars, and international networks. CFRA programming is internationally oriented to examine the increasingly global regulation in these areas.

Our core principles:

• Accounting research that matters

• International network and reach

• Cooperative action