Welcome to the ICPAU Research Reports Portal – a curated catalogue of high-quality research reports that have undergone rigorous peer review to meet both academic and professional standards in the field of accountancy. These reports reflect original research on critical issues affecting the accounting profession, the business environment, public finance, and related disciplines.
Each report featured in this portal has been assessed for its relevance, methodological soundness, and contribution to knowledge, making them suitable for publication in reputable journals, including the ICPAU Accountancy Research Journal.
We invite you to explore the research findings that inform policy, improve practice, and stimulate further academic inquiry. Click the links below to access these peer-reviewed reports and deepen your understanding of emerging issues in the profession.
1st ICPAU Research Conference Proceedings (14 November 2025)
Papers presented at the 1st ICPAU Research Conference, under the theme “Strengthening Accountability, Sustainability, and Professionalism through Evidence-Based Research”.
Cost-Benefit Analysis of Implementing the IFRS for SMEs Accounting Standard in Uganda
How users see the costs, benefits and challenges of implementing the SMEs Accounting Standard, from an online survey of all SMEs whose preparers use the standard.
Factors Affecting Performance of CPA Core Subjects in Uganda
The causes of poor performance in CPA core subjects, the enablers of success, the effect of demographic characteristics, and ways to improve, from the perspectives of students, graduates, tutors and examiners.
Professional Scepticism and Audit Quality in Uganda
The determinants and levels of professional scepticism and audit quality, and the relationship between the two, from a survey of 201 accountants.
Enablers and Inhibitors of IFRS for SMEs’ Adoption in Uganda
The level of IFRS for SMEs adoption in Kampala and Mbarara Districts and the factors that foster or hinder it, from a survey of 398 SMEs.
Graduate Tracer Study and Employers’ Expectations Survey (2019)
The employment and career progress of CPA(U) graduates, employers’ satisfaction with them, and the wider economic and social impact of accountancy training.