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Using Academic Research for the Post-Implementation Review of Accounting Standards: A Note

  • Autores: Ralf Ewert, Alfred Wagenhofer
  • Localización: Abacus: A journal of accounting, finance and business studies, ISSN 0001-3072, Vol. 48, Nº 2, 2012, págs. 278-291
  • Idioma: inglés
  • Texto completo no disponible (Saber más ...)
  • Resumen
    • The IASB and the FASB discuss formal processes for a post-implementation review (PIR). This note contributes to this discussion in three ways. First, we argue that academics can, and should, play a significant role in a PIR. Second, we suggest a framework for empirical studies that are useful in a PIR, which enhances understandability of accounting research by standard setters. And third, we propose a process by which standard setters can take advantage of and embed academic research in a PIR.


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