Evidence‐based financial reporting regulation

Willem Buijink

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Financial Reporting and XBRL

Abstract

In this introductory paper at the Abacus Forum on International Financial Reporting, I contend that it is difficult to argue that financial reporting and disclosure regulation around the world is evidence‐based. Anecdotes and references to more systematic research and surveys of research are used to demonstrate this. ‘Evidence‐based’ is a term that I borrow from medicine. There the term stands for basing medical patient care and health policy choices on the ‘current best [scientific] evidence’. I contend that financial reporting and disclosure regulation (and perhaps practice as well) are currently not evidence‐based in the specific sense of not being based on the current best scientific evidence available about accounting and auditing. Next I discuss possible causes of this state of affairs and look at future possibilities for financial reporting and disclosure regulation to become (more) evidence‐based. The discussion ends by providing a link with the papers that follow in this issue.

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References

2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature 2007Accounting Information, Disclosure, and the Cost of Capital 2001Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature 2004What do we know about audit quality?1964Public Regulation of the Securities Markets 2004Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board 2001Coase Versus the Coasians 2004The Sarbanes-Oxley Act and the Making of Quack Corporate Governance

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2009Putting our money where their mouth is: Alignment of charitable aims with charity investments – Tensions in policy and practice 2014Boundary spanning and gatekeeping roles of UK audit committees 2022Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*2023Dissemination of Accounting Research

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