Bridging the gap between academia and standard setters


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 and assist standard setters to act in the public interest. Design/methodology/approach The approach is primarily a literature and document review of relevant issues, summarising New Zealand’s standard setting arrangements, providing examples of successful policy-changing research, and making recommendations on future research topics. Findings Despite the long-held views of a gap between academic researchers and standard setters, increasingly standard setters utilise research and request input from academics in their deliberations. Standard setters can increase the likelihood of relevant research by promoting critical issues for research and connecting their practitioner networks with academics. Academics can bridge the gap by selecting topics...

Publication DOI:
Divisions: College of Business and Social Sciences > Aston Business School > Accounting
Additional Information: © Copyright 2016 Emerald Publishing Limited.
Uncontrolled Keywords: Regulation ,Public interest,Research,legitimacy,Audit standard setters,Financial accounting standard setting
Publication ISSN: 0114-0582
Full Text Link: http://www.emer ... AR-01-2016-0005
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PURE Output Type: Article
Published Date: 2016-04-01
Published Online Date: 2016-03-31
Accepted Date: 2016-03-30
Authors: Sinclair, Rowena
Cordery, Carolyn J. (ORCID Profile 0000-0001-9511-7671)



Version: Accepted Version

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