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Evidence‐informed Approach to Setting Standards: A Discussion on the Research Strategies of AASB and AUASB
Australian Accounting Review ( IF 2.680 ) Pub Date : 2020-07-07 , DOI: 10.1111/auar.12314
Mukesh Garg 1 , Kris Peach 2 , Roger Simnett 3
Affiliation  

This paper provides a commentary on the approach used by the Australian Accounting Standards Board (AASB) and the Auditing and Assurance Standards Board (AUASB) in setting standards which are consistent with their vision and mission to contribute to stakeholder confidence in the Australian economy, including its capital markets, and in external reporting. The objective of the paper is to inform a wide range of stakeholders including academics, assurance practitioners, investors, preparers of financial reports and regulators on how the two standardsetters use a robust and transparent evidence‐informed approach to setting standards and guidance in Australia. The evidence is also applied to influence international standardsetters and to enhance key international relationships by demonstrating thought leadership. The AASB's and the AUASB's standard‐setting process involves robust consultation with stakeholders and is guided by the evidence‐informed standard‐setting frameworks of the two boards. The paper also provides insight into how evidence is gathered and implemented by the standardsetters and discusses the process for building and maintaining strong relationships with the research community. The collaborative effort not only supports researchers in contributing to the academic literature but also for them to have a regulatory impact by informing the financial reporting and assurance standard‐setting process.

中文翻译:

制定标准的循证方法:讨论AASB和AUASB的研究策略

本文对澳大利亚会计标准委员会(AASB)和审计与鉴证标准委员会(AUASB)在制定符合其愿景和使命以增强利益相关者对澳大利亚经济信心的愿景和使命方面所采用的方法进行了评论。其资本市场以及外部报告。本文的目的是向广泛的利益相关者(包括学者,鉴证从业者,投资者,财务报告的编制者和监管者)提供信息,以了解这两个标准制定者如何在澳大利亚采用可靠且透明的循证方法制定标准和指南。证据也可用于通过展示思想领导力来影响国际标准制定者并增强关键的国际关系。AASB和AUASB 标准制定过程需要与利益相关者进行强有力的协商,并以两个委员会的依据证据为依据的标准制定框架为指导。本文还提供了对标准制定者如何收集和实施证据的见解,并讨论了建立和维护与研究社区的牢固关系的过程。双方的共同努力不仅支持研究人员为学术文献做出贡献,还通过告知财务报告和鉴证标准制定流程来使他们产生监管影响。本文还提供了对标准制定者如何收集和实施证据的见解,并讨论了建立和维护与研究社区的牢固关系的过程。双方的共同努力不仅支持研究人员为学术文献做出贡献,还通过告知财务报告和鉴证标准制定流程来使他们产生监管影响。本文还提供了对标准制定者如何收集和实施证据的见解,并讨论了建立和维护与研究社区的牢固关系的过程。双方的共同努力不仅支持研究人员为学术文献做出贡献,还通过告知财务报告和鉴证标准制定流程来使他们产生监管影响。
更新日期:2020-07-07
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