IAAER and ICAS invite research proposals to inform standard-setting process

  • ICAS (Institute of Chartered Accountants of Scotland) (lt green) Image

27 Mar, 2015

The International Association for Accounting Education and Research (IAAER) and The Institute of Chartered Accountants of Scotland (ICAS) have issued a call for research proposals under the “Informing the IAASB Standard-Setting Process Program”. Up to four research grants of £20,000 each will be awarded.

The IAAER and ICAS are seeking proposals developing theory and evidence to inform the International Auditing and Assurance Standards Board (IAASB) in its work to develop high-quality international standards for auditing, quality control, review, other assurance and related services, and to facilitate the convergence of international and national standards.

The IAASB is particularly interested in proposals addressing:

  • the implications of trends and developments in financial and corporate reporting on auditing, other assurance and related services;
  • professional judgment and professional scepticism; and
  • implementation of its international standards, e.g. the new and revised standards on auditor reporting.

The press release and full call for research proposals can be downloaded from the ICAS website.

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