Special issue: Australian Accounting Standards Board Research Forum

摘要

The Australian Accounting Standards Board (AASB) engages with academics and encourages them to make practical recommendations for the standard-setter across three sectors: for-profit, public and other not-for-profit sectors. In doing so, the AASB organised Research Forums in 2016 and 2017 that were of great value to researchers, practitioners and the standard-setters. Four papers from the Forums in 2016 and 2017 were submitted and accepted for publication in this special issue. This paper provides an overview of the Forum, discusses the impact of conducting research and how the findings of the researchers informed the AASB's standard-setting process.