Robert Singer, PhD, Associate Professor of Accounting at Lindenwood University, has received the Distinguished Research Award from the Academy of Accounting and Financial Studies. He received the honor for co-authoring a paper titled “Goodwill Impairment: A Comparative Country Analysis,” which has been accepted for publication in the Academy of Accounting and Financial Studies Journal.
The empirical study evaluates the feasibility of instituting a single set of global accounting standards. The paper argues that even if one set were to be universally accepted, unique cultural and institutional customs would result in different applications of those standards.
Singer, who is a certified public accountant, was inspired to conduct further research on the topic after delivering an address on the goodwill impairment standard to a group of local accounting professionals
He collaborated on the award-winning research paper with Zane Swanson, of the University of Central Oklahoma, and Alexis Downs, of Oklahoma City University. Once the paper was written, the trio made adjustments to the piece based on feedback they gathered during local and international conference presentations.
The final paper was submitted to the Academy of Accounting and Financial Studies Journal earlier this year. The Academy of Accounting and Financial Studies is an affiliate of the academic publishing organization Allied Academies.
Singer and his colleagues were delighted to learn that not only was the paper accepted for publication in the journal, but it also earned the 2012 Distinguished Research Award.
“This is the result of more than seven years of hard work,” Singer said. “There are relatively few papers that are accepted by the journal and even fewer that receive the award, so we are extremely proud of these accomplishments.
“It couldn’t have been done without the support of my Lindenwood colleagues, Drs. Roger Ellis, Peter Onyia, Ed Morris, and Renee Porter. I’m grateful to work with such a stellar team.”
Singer has been an instructor at Lindenwood University since 2009. His research interests include international accounting issues, with a focus in international financial reporting standards.