In this paper, we review scholarly accounting research published within the Asia Pacific
Region by analysing nine of the main accounting journals within the region along five …

This paper discusses the relation between financial reporting research and practice,
particularly standard setters. Many studies addressing financial reporting issues use a …

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 International Accounting Standards Board (IASB) faces a vast number of standard‐
setting issues at all levels of financial reporting. The purpose of this article is to explore the …

This paper addresses the relevance of value relevance research. Our purpose in doing so is
to clarify the motivation, contribution, limitations, and relevance of the value relevance …

In this study, we review the financial research on regulation in the Asia‐Pacific region. We
do this by analysing six leading regional accounting and finance journals–Abacus …

This paper documents the results of a study exploring the transitionary and ongoing costs
incurred by Australian companies from their use of IFRS. A longitudinal survey approach …

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 …

Audit academics and policymakers express ongoing concerns about limited knowledge
transfer between audit research and policymaking. We use theory-based knowledge transfer …

Normative research has nearly vanished from the academic 'mainstream'in accounting. Due
to its prescriptive and value-driven approach, normative accounting research has been …