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

14 Pages Posted: 3 Jun 2012

See all articles by Ralf Ewert

Ralf Ewert

University of Graz - Institute of Accounting and Auditing

Alfred Wagenhofer

University of Graz

Date Written: June 2012

Abstract

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.

Keywords: Academic research, Accounting standards, Earnings quality, Effects of standards, Post‐implementation review

Suggested Citation

Ewert, Ralf and Wagenhofer, Alfred, Using Academic Research for the Post‐Implementation Review of Accounting Standards: A Note (June 2012). Abacus, Vol. 48, Issue 2, pp. 278-291, 2012. Available at SSRN: https://ssrn.com/abstract=2073077 or http://dx.doi.org/10.1111/j.1467-6281.2012.00362.x

Ralf Ewert (Contact Author)

University of Graz - Institute of Accounting and Auditing ( email )

Universitaetsstr. 15/F1
Graz, A-8010
Austria
+43 (0) 316 380-3470 (Phone)
+43 (0) 316 380-9540 (Fax)

HOME PAGE: http://www.uni-graz.at/iuwp/

Alfred Wagenhofer

University of Graz ( email )

Austria
+43 316 380 3500 (Phone)
+43 316 380 9565 (Fax)

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