Evidence-Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*

Hoang, K (通讯作者),Univ Alabama, Tuscaloosa, AL 35487 USA.
2022-10
Academics and practitioners agree that there are substantial barriers to systematically transferring audit research knowledge to policy-makers. We adopt a design science approach to investigate the efficacy of employing a research synthesis, embedded in an interactive process with audit standard setters, to transfer such knowledge. We identify a standard-setting issue that, we argue, is typical of the class of problems encountered by both parties when attempting knowledge transfer. Following design science prescriptions, we evaluate the pragmatic validity of our prototype research synthesis and its creation process. We provide initial evidence (proof of concept) that a research synthesis process can effectively and efficiently facilitate academic research knowledge transfer to inform audit standard setters' deliberations. Finally, we provide evidence that the problem of academic research knowledge transfer in accounting standard setting and evaluation continues. Our study and findings reflect how design science facilitates change in real-world problem contexts through research-based proofs of concept.
CONTEMPORARY ACCOUNTING RESEARCH
卷号:39|期号:4|页码:2243-2283
ISSN:0823-9150|收录类别:SSCI
语种
英语
来源机构
University of Alabama System; University of Alabama Tuscaloosa; Queens University - Canada
被引频次(WOS)
0
被引频次(其他)
0
180天使用计数
3
2013以来使用计数
3
EISSN
1911-3846
出版年
2022-10
DOI
10.1111/1911-3846.12795
WOS学科分类
Business, Finance
学科领域
循证经济学
关键词
audit and accounting standard setting knowledge transfer design science practitioner interaction research synthesis simulation