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Foreword on Special Issue: Informing Sustainability Assurance Regulators and Standard‐Setters and the Role of Different Research Methods

Author

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  • Roger Simnett
  • Shan Zhou

Abstract

As researchers, we desire that our research has impact. One of the major ways that assurance researchers can have an impact is to inform or influence the development or revision of assurance standards. This foreword shows how such research undertaken using different research methods can be constructed to impact and inform standard‐setting and regulation. It outlines the process for engaging the regulators and standard‐setters, reviews the papers that were presented as part of this process and are included in this special issue and highlights how different research methodologies can come together to inform different aspects of the agendas of sustainability assurance regulators and standard‐setters.

Suggested Citation

  • Roger Simnett & Shan Zhou, 2026. "Foreword on Special Issue: Informing Sustainability Assurance Regulators and Standard‐Setters and the Role of Different Research Methods," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 66(1), pages 817-823, March.
    • Handle: RePEc:bla:acctfi:v:66:y:2026:i:1:p:817-823
    DOI: 10.1111/acfi.70204
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