Bridging the gap between academia and standard setters
Sinclair, Rowena; Cordery, Carolyn J.;
Purpose This commissioned paper reviews literature outlining reasons for a perceived gap between academics and standard setters as policy makers. The aim of this paper is to emphasise how academics and standard setters can collaborate on accounting and audit research an... View more
Asare, S. K. (2009, September), "Investors', auditors', and lenders' understanding of the message conveyed by the standard audit report", New York: IAASB, available at: http://www.ifac.org/system/files/downloads/Study__3_AICPA_IAASB_Paper.pdf (accessed 8 January 2016).
Asare, S. K. & Wright, A. M. (2012), "Investors', Auditors', and Lenders' Understanding of the Message Conveyed by the Standard Audit Report on the Financial Statements", Accounting Horizons, Vol. 26, No. 2, pp. 193-217.
Association to Advance Collegiate Schools of Business International (2008), "Final Report of the AACSB International Impact of Research Task Force", available at: http://www.aacsb.edu/~/media/AACSB/Publications/research-reports/impact-ofresearch.ashx (accessed 8 January 2016).
Australian Business Deans Council. (2013), "ABDC Journal quality list 2013", available at: http://www.abdc.edu.au/pages/abdc-journal-quality-list-2013.html (accessed 6 January 2016).
Aversano, N. & Christiaens, J. (2014), "Governmental Financial Reporting of Heritage Assets from a User Needs Perspective", Financial Accountability & Management, Vol. 30, No. 2, pp. 150-174.
Baldvinsdottir, G., Hagberg, A., Johansson, I. L., Jonall, K. & Marton, J. (2011)," Accounting research and trust: a literature review", Qualitative Research in Accounting and Management, Vol. 8, No. 4, pp. 382-424.
Barth, M.E., Beaver, W.H. & Landsman, W.R. (2001), "The relevance of the value relevance literature for financial accounting standard setting: another view", Journal of Accounting and Economics, Vol. 31, No. 1-3, pp. 77-104.
Baskerville, R. & Pont Newby, S. (2002), "Due process failure in sector-neutral accounting standard-setting", Financial Accountability & Management, Vol. 18, No. 1, pp. 1-23.
Baylin, G., Macdonald, L. & Richardson, A. J. (1996), "Accounting standard-setting in Canada, 1864-1992: A theoretical analysis of structural evolution", Journal of International Accounting, Auditing and Taxation, Vol. 5, No. 1, pp. 113-131.
Bradbury, M.E. & van Zijl, T. (2007), " International Financial Reporting Standards and New Zealand: Loss of Sector Neutrality", Research in Accounting Regulation, Vol. 19, No. 1, pp. 35-51.