Innovative Capital Markets Research and Accounting Practitioners
提出会计研究创新路径，聚焦或有债权证券、ESG指标和加密货币三个领域，并建议通过教育改革提升博士生和青年学者的早期研究成功，以应对行业技术变革。
ABSTRACT 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. JEL Classifications: M410; G1.