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Research, Standard Setting, and Global Financial Reporting

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  • Barth, Mary E.

Abstract

The objective of this paper is to aid researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. The mission of the International Accounting Standards Board (IASB) is to develop a single set of financial reporting standards that are accepted worldwide. The Financial Accounting Standards Board (FASB) is committed to convergence of its standards with those of the IASB. Thus, global financial reporting issues relate to particular topics on the agendas of the IASB and the FASB. They also relate to globalization of financial reporting itself. This paper discusses research related to both types of issues and explains how that research can aid standard setters in resolving global financial reporting issues as well as contribute to the academic literature. The issues facing global financial reporting standard setters are broad, difficult, and complex. Research can provide input to their resolution. To do so, researchers need to understand not only the issues themselves, but also how to develop research questions and designs that are relevant to the issues, from the perspective of both standard setting and the academic literature.

Suggested Citation

  • Barth, Mary E., 2007. "Research, Standard Setting, and Global Financial Reporting," Foundations and Trends(R) in Accounting, now publishers, vol. 1(2), pages 71-165, April.
    • Handle: RePEc:now:fntacc:1400000002
    DOI: 10.1561/1400000002
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    Citations

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    Cited by:

    1. Sundgren, Stefan & Mäki, Juha & Somoza-López, Antonio, 2018. "Analyst Coverage, Market Liquidity and Disclosure Quality: A Study of Fair-value Disclosures by European Real Estate Companies Under IAS 40 and IFRS 13," The International Journal of Accounting, Elsevier, vol. 53(1), pages 54-75.
    2. repec:mth:ijafr8:v:8:y:2018:i:3:p:51-77 is not listed on IDEAS
    3. Igor Álvarez & José Calvo & Araceli Mora, 2014. "Involving academics in the accounting standard setting process: an application of the Delphi methodology to the assessment of IASB proposals," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(3), pages 765-791, August.
    4. Michael Dobler & Nina Günther, 2008. "Stand der de facto-Konvergenz von IFRS und US-GAAP — Eine empirische Analyse der Überleitungsrechnungen nach Form 20-F von Unternehmen aus der Europäischen Union," Schmalenbach Journal of Business Research, Springer, vol. 60(8), pages 809-845, December.
    5. Lopes, Alexsandro Broedel & Walker, Martin, 2012. "Asset revaluations, future firm performance and firm-level corporate governance arrangements: New evidence from Brazil," The British Accounting Review, Elsevier, vol. 44(2), pages 53-67.
    6. Burke, Qing L., 2019. "Why haven’t U.S. GAAP and IFRS on insurance contracts converged? Evidence from an unsuccessful joint project," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(2), pages 131-144.

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