10. Cooperation among the doctoral students and with research-partners

IFRS is a very detailed set of rules which answers many, but not all, individual questions. Filling gaps in the scope of application of IFRS is methodologically challenging because the general part, or framework, cannot simply be invoked. An understanding of the application of IFRS moreover proves helpful in practice. An important part of the research project therefore comprises exchange among the doctoral students and with the cooperation partners. All three works tie in to the IFRS, but treat it with different objectives. A daily transfer of knowledge among the doctoral students is ensured by this common basis, and largely simultaneous treatment at the Handschin chair.

The relationship to practice is ensured through cooperation with the partners at the Institute for Financial Services (IFZ) in Zug and the ExpertSuisse, Institute of Certified Accountants and Tax Consultants, as well as through empirical analyses in the scope of the individual research projects. Contact to business research is ensured by cooperation partners Prof. Reto Eberle at the University of Zurich, and Prof. Ulf Schiller at the University of Basel. Cooperation partners abroad include Prof. Joachim Hennrichs at the University of Cologne, Prof. Ulrich Torggler at the University of Vienna, and Prof. Eva Micheler at the London School of Economics.

Plans include holding regular conferences with all partners to discuss the progress of the research project. The purpose of these regular conferences is to ensure constant contact to practice and current scientific developments, also in other countries. Conferences on special topics and exchanges are to take place in addition to a larger conference held with all cooperation partners at least once a year.

The research project is to start in the summer of 2015, giving enough time to recruit research assistants. Milestones comprise determination of methods (after 6 months), as well as delimitations between IFRS and the commercial accounting law (after 18 months). However, execution of the individual research projects is to be meshed, meaning that processing of the next milestone in each case is to begin before attainment of the current milestone. The period set for the individual research projects is three years, beginning with recruitment of the research assistants.