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The International Accounting Standards Board and Evidence-Informed Standard-Setting

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  • Alan Teixeira

Abstract

This commentary describes some of the steps that the International Accounting Standards Board (IASB) is taking to develop its research programme and draw on the work and people in the broader research community. I think it is important that we move even further away from decision-making based on assertions to more evidence-informed standard-setting. However, such a move has risks, including potentially giving IASB members an unjustified sense that they have 'proof' that they are making the right decisions. The IASB is aware of those risks and the limitations in using the extant literature in standard-setting. The IASB is developing ways to reduce these risks and overcome these limitations. However, real progress also needs the accounting research community to make some changes, and they need to want to change.

Suggested Citation

  • Alan Teixeira, 2014. "The International Accounting Standards Board and Evidence-Informed Standard-Setting," Accounting in Europe, Taylor & Francis Journals, vol. 11(1), pages 5-12, June.
    • Handle: RePEc:taf:acceur:v:11:y:2014:i:1:p:5-12
    DOI: 10.1080/17449480.2014.900269
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    Cited by:

    1. Christian Leuz, 2018. "Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 582-608, July.
    2. Rolf Uwe Fülbier & Thorsten Sellhorn, 2023. "Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society," Journal of Business Economics, Springer, vol. 93(6), pages 1089-1124, August.
    3. Khadija S. Almaghrabi & Kwaku Opong & Ioannis Tsalavoutas, 2021. "Compliance with pension‐related mandatory disclosures and debt financing," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(1-2), pages 148-184, January.
    4. Yonca Ertimur & Jennifer Francis & Amanda Gonzales & Katherine Schipper, 2020. "Financial Reporting for Pollution Reduction Programs," Management Science, INFORMS, vol. 66(12), pages 6015-6041, December.
    5. Kris Hoang & Steven E. Salterio & Jim Sylph, 2018. "Barriers to Transferring Auditing Research to Standard Setters," Accounting Perspectives, John Wiley & Sons, vol. 17(3), pages 427-452, September.
    6. Kim Mear & Michael Bradbury & Jill Hooks, 2021. "The ability of deferred tax to predict future tax," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 241-264, March.
    7. Salterio, Steven E. & Hoang, Kris & Luo, Yi, 2021. "Communication is a two-way street: Analyzing practices undertaken to systematically transfer audit research knowledge to policymakers," Accounting, Organizations and Society, Elsevier, vol. 94(C).
    8. Andrew Higson & Rasha Kassem, 2016. "Accounting Research: Relevance Lost," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2016(1), pages 59-76.
    9. Michael E. Bradbury, 2020. "How the XRB Uses Research in Setting Accounting and Assurance Standards," Australian Accounting Review, CPA Australia, vol. 30(4), pages 249-256, December.
    10. Koonce, Lisa & Mongold, Cassie & Quaid, Laura & White, Brian J., 2024. "Experimental research on standard-setting issues in financial reporting," Accounting, Organizations and Society, Elsevier, vol. 112(C).
    11. Francesco Mazzi & Paul André & Dionysia Dionysiou & Ioannis Tsalavoutas, 2017. "Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital," Accounting and Business Research, Taylor & Francis Journals, vol. 47(3), pages 268-312, April.

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