The Academics of Standard Setting: A Field Study of Financial Reporting Standard Setters’ Engagement with Academic Research
通过访谈两大会计准则制定机构的工作人员，发现他们对学术研究的参与受感知、搜索困难及可信度评估等因素影响，存在非结构化信息寻求、缺乏双向沟通等问题，限制了学术研究在准则制定中的作用。
ABSTRACT Financial reporting standard-setting bodies are expected to include academic research in their decision-making processes. However, little is known about whether, why, and how they engage with research. We interview staff from two major accounting standard-setting bodies and, using the information seeking and communication model as a theoretical lens, identify factors shaping their research engagement. These factors include perceptions of academic research, search difficulties, and challenges with assessing the credibility and utility of academic research. Our findings reveal an unstructured, idiosyncratic approach to information seeking, a reliance on academic papers over direct researcher interaction, a significant lack of two-way communication, and concerns relating to incentive differences between academics and standard setters. These structural issues limit the extent to which academic research can inform standard setting. We provide insights on improving the inclusion of academic research in the standard-setting decision-making process and contribute to broader discussions on research relevance. JEL Classifications: M41; M48.