IDEAS home Printed from https://ideas.repec.org/a/bla/ausact/v30y2020i4p229-230.html
   My bibliography  Save this article

Editorial: Promoting the Usefulness of Research to Standard Setters

Author

Listed:
  • Michael Bradbury
  • Bryan Howieson

Abstract

No abstract is available for this item.

Suggested Citation

  • Michael Bradbury & Bryan Howieson, 2020. "Editorial: Promoting the Usefulness of Research to Standard Setters," Australian Accounting Review, CPA Australia, vol. 30(4), pages 229-230, December.
    • Handle: RePEc:bla:ausact:v:30:y:2020:i:4:p:229-230
    DOI: 10.1111/auar.12329
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/auar.12329
    Download Restriction: no
    File URL: https://libkey.io/10.1111/auar.12329?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. 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.
    2. Mukesh Garg & Kris Peach & Roger Simnett, 2020. "Evidence‐informed Approach to Setting Standards: A Discussion on the Research Strategies of AASB and AUASB," Australian Accounting Review, CPA Australia, vol. 30(4), pages 243-248, December.
    3. Michael Kend & Lan Anh Nguyen, 2020. "Big Data Analytics and Other Emerging Technologies: The Impact on the Australian Audit and Assurance Profession," Australian Accounting Review, CPA Australia, vol. 30(4), pages 269-282, December.
    4. Ann Tarca, 2020. "The IASB and Comparability of International Financial Reporting: Research Evidence and Implications," Australian Accounting Review, CPA Australia, vol. 30(4), pages 231-242, December.
    5. Phil Saj & Chee Cheong, 2020. "The Application of the Reporting Entity Concept by Australian Charities," Australian Accounting Review, CPA Australia, vol. 30(4), pages 283-299, December.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Garry D. Carnegie & Paolo Ferri & Lee D. Parker & Shannon I. L. Sidaway & Eva E. Tsahuridu, 2022. "Accounting as Technical, Social and Moral Practice: The Monetary Valuation of Public Cultural, Heritage and Scientific Collections in Financial Reports," Australian Accounting Review, CPA Australia, vol. 32(4), pages 460-472, December.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Inês Pinto & Ana Isabel Morais, 2022. "Classification of Equity Instruments under IFRS 9: Determinants and Consequences," Australian Accounting Review, CPA Australia, vol. 32(4), pages 411-426, December.
    2. Akhtar Ali & Imran Abbas Jadoon, 2022. "The Value Relevance of Corporate Sustainability Performance (CSP)," Sustainability, MDPI, vol. 14(15), pages 1-31, July.
    3. Alessio Faccia & Vishal Pandey & Charu Banga, 2022. "Is Permissioned Blockchain the Key to Support the External Audit Shift to Entirely Open Innovation Paradigm?," JOItmC, MDPI, vol. 8(2), pages 1-22, May.
    4. Dominic Cyr & Suzanne Landry & Anne Fortin, 2023. "Financial Disclosure Management by Charitable Organisations: A Conceptual and Operational Framework," Australian Accounting Review, CPA Australia, vol. 33(1), pages 46-65, March.
    5. David S. Kerr & Karen A. Loveland & Katherine Taken Smith & Lawrence Murphy Smith, 2023. "Cryptocurrency Risks, Fraud Cases, and Financial Performance," Risks, MDPI, vol. 11(3), pages 1-15, February.
    6. Ruhnke, Klaus, 2023. "Empirical research frameworks in a changing world: The case of audit data analytics," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
    7. Matt Pinnuck & Kevin Stevenson, 2021. "Enhancing the Interface between Standard‐setters and Academic Research," Australian Accounting Review, CPA Australia, vol. 31(3), pages 169-185, September.
    8. Deli Wang & Ke Peng & Kaiye Tang & Yewei Wu, 2022. "Does Fintech Development Enhance Corporate ESG Performance? Evidence from an Emerging Market," Sustainability, MDPI, vol. 14(24), pages 1-21, December.
    9. Christopher Nobes & Christian Stadler, 2021. "Towards a Solution to the Variety in Accounting Practices of Extractive Firms under IFRS," Australian Accounting Review, CPA Australia, vol. 31(4), pages 273-285, December.
    10. 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.
    11. Jenice Prather-Kinsey & Francesco De Luca & Ho-Tan-Phat Phan, 2022. "Improving the global comparability of IFRS-based financial reporting through global enforcement: a proposed organizational dynamic," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(3), pages 330-351, September.
    12. Laila Dahabiyeh & Omar Mowafi, 2023. "Challenges of using RPA in auditing: A socio‐technical systems approach," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 30(2), pages 76-86, April.
    13. Flauzeliton José Aparecido Gonçalves & André Aroldo Freitas De Moura & Fabio Yoshio Suguri Motoki, 2022. "What influences the implementation of IFRS for SMEs? The Brazilian case," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2947-2992, June.
    14. de Villiers, Charl & Kuruppu, Sanjaya & Dissanayake, Dinithi, 2021. "A (new) role for business – Promoting the United Nations’ Sustainable Development Goals through the internet-of-things and blockchain technology," Journal of Business Research, Elsevier, vol. 131(C), pages 598-609.
    15. Riaz, Zahid & Ray, Pradeep & Ray, Sangeeta, 2022. "The impact of digitalisation on corporate governance in Australia," Journal of Business Research, Elsevier, vol. 152(C), pages 410-424.
    16. Marco Bellucci & Damiano Cesa Bianchi & Giacomo Manetti, 2021. "A literature review on blockchain in accounting research," Working Papers - Business wp2021_04.rdf, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa.
    17. Kanyarat (Lek) Sanoran & Jomsurang Ruangprapun, 2023. "Initial Implementation of Data Analytics and Audit Process Management," Sustainability, MDPI, vol. 15(3), pages 1-14, January.
    18. Nanja Kroon & Maria do Céu Alves & Isabel Martins, 2021. "The Impacts of Emerging Technologies on Accountants’ Role and Skills: Connecting to Open Innovation—A Systematic Literature Review," JOItmC, MDPI, vol. 7(3), pages 1-27, June.
    19. Yan Yu & Yi-Tsung Lee, 2022. "Do Inquiry Letters Curb Corporate Catering Motives of High Sustainable R&D Investment? Empirical Evidence from China," Sustainability, MDPI, vol. 14(12), pages 1-17, June.
    20. Ellie Norris & Shawgat Kutubi & Steven Greenland, 2022. "Accounting and First Nations: A Systematic Literature Review and Directions for Future Research," Australian Accounting Review, CPA Australia, vol. 32(2), pages 156-180, June.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:ausact:v:30:y:2020:i:4:p:229-230. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=1035-6908 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.