The Usefulness of Academic Research in Understanding the Effects of Accounting Standards

Marco Trombetta, Alfred Wagenhofer, Peter Wysocki

Research output: Contribution to journalArticle

21 Scopus citations

Abstract

This paper provides an overview of why, and how, academic research can assist regulators and standard setters in evaluating ex ante and ex post the effects of standardization and regulation of corporate financial reporting and disclosure. We argue that academic research is a valuable and often underutilized resource that can help standard setters and policymakers understand the possible effects of accounting standards and regulations. We give an overview of approaches that can, and are, used for this objective and provide selected examples to illustrate how academic research can inform standard setters and regulators.

Original languageEnglish (US)
Pages (from-to)127-146
Number of pages20
JournalAccounting in Europe
Volume9
Issue number2
DOIs
StatePublished - Dec 1 2012

ASJC Scopus subject areas

  • Business and International Management
  • Accounting
  • Finance

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