I am a graduate student and I want to start writing a thesis in financial accounting. I want your advice on modern topics in financial accounting and if it is possible to suggest a topic.
There are some latest changed in IFRS related to Financial leases and Revenue. You can have a look how it influences earnings management/accounting conservatism/accounting quality issues.
All topics related to the relationship between corporate governance and financial accounting are up-to-date (also related to gender and other diversity issues in board of directors).
The influence of COVID 19 on financial performance indicators (companies even report not a new indicator - EBITDAC "earnings before interest, taxes, depreciation, amortization and covid-19 expenses"
The influence of different macroeconomic crises on financial accounting indicators
And of course how blockchain and other disruptive technologies influence financial accounting