– Academic research has to become more relevant

Panel skattesymposium 2018
Panel at Norwegian Tax Accounting Symposium: Deloitte Partner Per Evers, Professor Jennifer Blouin from Wharton, Professor Kenneth Klassen, University of Waterloo and Professor Martin Jacob, Otto Beisheim School of Management. Photo: Odd Mehus
NHH By Sigrid Folkestad

13 November 2018 10:59

– Academic research has to become more relevant

The practical relevance of research is on the agenda when the Norwegian Tax Accounting Symposium 2018 takes place this week.

Professor Guttorm Schjelderup and Professor Dirk Schindler, Norwegian Centre for Taxation (NoCeT).
Professor Guttorm Schjelderup and Professor Dirk Schindler, Norwegian Centre for Taxation (NoCeT). Photo: Odd Mehus

– In North America scholars have close engagement with practitioners. NoCeT seek to replicate this in Scandinavia, as it is an important contribution to enhance the practical relevance of research, says Dirk Schindler. 

He is Professor at the Department of Accounting, Auditing and Law (NHH) and a researcher at Norwegian Centre for Taxation (NoCeT).

This week NoCet has invited international accounting researchers, representatives from the Norwegian Tax Authority, and practitioners from Deloitte Norge to the Norwegian Tax Accounting Symposium.

– The topic of research relevance is an important subject to address, especially with the major changes going on around us, Schindler says. 

Deloitte and NHH Taxation Centre

The conference is powered by NoCet and Deloitte Norge, and seeks to encourage scholars to conduct research that is more relevant to the decisions faced by managers and policymakers. 

– The conference aims to develop and convey new accounting research that will help inform practitioners and policymakers, as they confront new challenges in corporate reporting and regulation, says Professor Guttorm Schjelderup, Head of Norwegian Centre for Taxation (NoCeT)

He opened the symposium at Bryggen in Bergen, with partner in Deloitte, Per Evers.

A Polakova
PhD Candidate Aija Polakova at the Department of Business and Management Science and NoCeT. Her presentation at the conference: «Name and Shame? Evidence from the European Union Tax Haven Blacklist». Photo: Odd Mehus

Increased complexity

Evers is an expert on assisting companies in developing sustainable tax operating models to manage monetary, as well as reputational risks in connection with tax issues.

Income taxes are important costs for firms and a major revenue source for governments. Being under pressure from international developments and income shifting, tax-related regulation has become very complex.

– The aim of the conference is to understand how tax, audit, and financial accounting rules and incentives shape firms’ decisions over tax reporting, financial reporting, auditing, and investment, Schindler says.

After several presentations of recent research on Monday, the first conference day ended with a panel discussion on promising avenues and new topics for further research in tax accounting.