Bridging the gap between academia and standard setters

Rowena Sinclair, Carolyn J. Cordery

Research output: Contribution to journalArticlepeer-review


Purpose This commissioned paper reviews literature outlining reasons for a perceived gap between academics and standard setters as policy makers. The aim of this paper is to emphasise how academics and standard setters can collaborate on accounting and audit research and assist standard setters to act in the public interest. Design/methodology/approach The approach is primarily a literature and document review of relevant issues, summarising New Zealand’s standard setting arrangements, providing examples of successful policy-changing research, and making recommendations on future research topics. Findings Despite the long-held views of a gap between academic researchers and standard setters, increasingly standard setters utilise research and request input from academics in their deliberations. Standard setters can increase the likelihood of relevant research by promoting critical issues for research and connecting their practitioner networks with academics. Academics can bridge the gap by selecting topics...
Original languageEnglish
Article number10.1108/PAR-01-2016-0005
Pages (from-to)135-152
JournalPacific Accounting Review
Issue number2
Early online date31 Mar 2016
Publication statusPublished - 1 Apr 2016

Bibliographical note

© Copyright 2016 Emerald Publishing Limited.


  • Regulation
  • Public interest
  • Research
  • legitimacy
  • Audit standard setters
  • Financial accounting standard setting


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