Introduction to the 2025 Accounting and Business Research International Accounting Policy Forum

We are pleased to introduce the 20th edition of the International Accounting Policy Forum (IAPF), which marks a significant milestone in its long-standing mission to bridge the gap between accounting academia, policymakers, and practitioners. 1 Since its inception, the IAPF has served as an important platform for fostering intellectual leadership in the field, reflecting the long-standing collaboration between Accounting and Business Research (ABR) and the Institute of Chartered Accountants in England and Wales (ICAEW) (Zeff and Dyckman, 2020). The articles included in the IAPF are typically presented at a joint ABR-ICAEW conference held the year before the forum is published. The 20th IAPF held its associated conference at the European School of Management and Technology (ESMT) in Berlin, being held for the first time outside the UK. The