I want to thank my research colleagues, Kris Hoang at the University of Alabama, Yi Luo at Queen’s University and Jim Sylph formerly of the International Federation of Accountants and the International Auditing and Assurance Standards Board for their efforts on this project. In particular, Kris Hoang lead the development of the video and presented the project at the Illinois Audit Symposium held on September 28 and 29 2018.
In my blog post of August 12 2018 (https://eaa-online.org/arc/blog/transferring-audit-research-knowledge-audit-standard-setters-and-regulators ) I discussed the early phases of a research program that my co-authors and I have undertaken in transferring academic audit knowledge to researchers and regulators. As there is much movement in the regulatory world these days we sought to give an early glimpse of what we found when we attempted to implement evidence based audit knowledge transfer on a practice based issue. While our first two papers have had some peer review (one at a journal and is now published and another at referred conferences) this video is about a research paper that is being written. Hence, it has no endorsement from the academy as to its quality. So watch with care.
The following video is based on a simulation study our research team carried out to test the conjectures we made about knowledge transfer from audit research to standard setters (Hoang, Salterio and Sylph Accounting Perspectives, 2018 with an early draft on SSRN), and our analysis of prior attempts at knowledge transfer from academics to standard setters(Salterio, Hoang and Luo, 2018 available at SSRN and featured at the Illinois Audit Symposium on September 28-30, 2018). The video summarizes part of what we learned during our travels through evidence based policy making and the simulation will be one focus of our next working paper (Hoang, Luo and Salterio 2018) that provides proof of concept that evidence based policy making can inform audit standard setting.
In the mean time enjoy our brave new world of video research presentation – knowledge transfer for a new century!
Video link: https://www.youtube.com/watch?v=PLePove761E&t=7s
Note: This research program is funded by the Canadian Social Sciences and Humanities Research Program (Grant number 430-2015-0155) and supported by the Stephen JR Smith Chair in Accounting and Auditing at the Smith School of Business, Queen’s University. There are no declared conflicts of interests by any researchers involved in this research program.
K. Hoang, S. E. Salterio, and J. Sylph. 2018. Barriers to Transferring Auditing Research to Standard Setters. Accounting Perspectives. Forthcoming. (early draft available on SSRN)
K. Hoang, Y. Luo and S. E. Salterio. 2018. Evidence about Evidence-Informed Audit Policymaking: The case of group audits (working title). Research write-up in progress – working title only.
S. E. Salterio, K. Hoang, and Y. Luo. 2018. Communication is a two-way street: Analyzing approaches undertaken to enhance audit research knowledge transfer to policymakers. Working paper (early draft available on SSRN).