Work

Contributing to the Standard-Setting Process

Year: 2026

Type: article

Abstract: SYNOPSIS Both the FASB and GASB rely on academic research to inform standard-setting activities. This paper discusses the role and significance of academic research within the standard-setting process and various FASB and GASB initiatives to support the production of relevant academic research and improve the consumption of that research by the Boards. Finally, we provide practical suggestions for identifying practice-relevant, researchable questions. JEL Classifications: M40; M41; M48; M49.

Source: Accounting Horizons

DOI: 10.2308/horizons-2024-157

Authors: Christine A. Botosan, Ryan P. McDonough, Tammy R. Waymire, Michael A. Yip

Institutions: Rutgers, The State University of New Jersey, University of Georgia

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: bronze

OpenAlex ID: W7148848214

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