Capital markets research and accounting standard setting

Philip R. Brown · Bryan A. Howieson

25 citations0/0 files storedAccounting and Finance

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting Education and Careers

Abstract

Accounting academics and practitioners have been known to question whether accounting research is as efficacious as it might be. This paper focuses on capital markets‐based research in accounting and how its potential contribution to the wider regulatory process can be realised more fully. Examples used are: research on corporate regulation; the move to ‘harmonise’ accounting standards; accounting for R&D; accounting for goodwill; and equity accounting.

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2021Communication is a two-way street: Analyzing practices undertaken to systematically transfer audit research knowledge to policymakers

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