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IASB Research Director outlines research opportunities

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Dec 22, 2012

Peter Clark, the IASB's Research Director, has written an article outlining research opportunities for academics in connection with the IASB's new research phase.

As a result of the agenda consultation 2011 the IASB concluded that a new research phase would be included in the process for developing standards. The use of research and gathering evidence is not new to the IASB, but the IASB now intends to place its research on a more structured footing to make it easier for the IASB to gain access to the wealth of expertise and information that exists in the research community.

Peter Clark, the IASB's Research Director, has written a short article summarising how the IASB intends to approach research and what role academics can play in the IASB’s research. Academics can for example help the IASB by bringing financial reporting problems to the IASB's attention - for instance by contributing to the public agenda consultation, which is intended to take place every three years going forward. Also, the IASB has identified several research topics it intends to work on:

When academics are researching an area of interest to the IASB, such as those identified above, the IASB would welcome information about that research.

The IASB is well aware that rigorous empirical research requires a long lead time and that academics may be reluctant to research topics that do not provide adequate incentives, for example a reasonable prospect of being able to publish the output of the research in a form that will provide them sufficient credit. The IASB will consult academics to seek ways of overcoming these impediments.

Please click to download Peter Clark's thoughts and comments on the IASB's new research phase and the opportunities it offers for academics: The IASB’s research activities.

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