Evidence Informed Standard Setting Project
in conjunction with researchers at the
Stephen J.R. Smith School of Business, Queen’s University, Ontario, Canada
Research Objectives
Academics and practitioners agree that our profession faces substantial barriers to systematically transferring audit research knowledge to policymakers. We investigate and find strong initial evidence on the efficacy of a research synthesis approach, modeled on the protocols used in medicine, education, other social policy domains, and organizational management.
On this page, you will find resources relevant to adapting the research synthesis approach to audit policy making. We include articles, videos, blogs and sample documents to demonstrate how audit academics and policymakers interested in evidence-informed standard setting can enhance audit research communications and overcome the barriers to knowledge transfer by using research syntheses.
People
Kris Hoang, PhD, CPA, CA
Associate Professor
University of Alabama
kjhoang@ua.edu I LinkedIn
Yi Luo, CPA, CA
Assistant Professor
Ivey Business School – Western University
yluo@ivey.ca | LinkedIn | Website
Steven E. Salterio, PhD, FCPA, FCA
Stephen J.R. Smith Chair of Accounting and Auditing
Queen’s University
salterio@queensu.ca | LinkedIn | Website
Publications &
Working Papers
Hoang, K., S.E. Salterio, and J. Sylph. 2018. “Barriers to Transferring Auditing Research to Standard Setters” Accounting Perspectives 17(3) 427-452.
Journal Article | SSRN
Executive Summary
Salterio, S.E., K. Hoang, and Y. Luo. 2021. “Communication is a two-way street: Analyzing approaches undertaken to enhance systematic audit research knowledge transfer to policymakers”. Accounting, Organizations and Society 94, 101265.
Journal Article | SSRN
Executive Summary
Hoang, K., Y. Luo and S.E. Salterio. 2022. “Evidence-Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer”. Contemporary Accounting Research 39(4): 2243-2283.
Journal Article | SSRN
Executive Summary
Hoang, K., Y. Luo and S.E. Salterio. 2024. “How to Create a Practitioner-Focused Academic Research Synthesis”. Issues in Accounting Education (Forthcoming).
SSRN
Research Synthesis Resources
In our research, we simulated an academic research synthesis process with standard setters, and we produced a research synthesis report.
View samples of the documents below:
The following article offers guidance to accounting academics on the steps in creating a practitioner-focused research synthesis:
Videos & Links
Video 1: Overcoming Barriers to Academic Knowledge Transfer (4 mins)
Video 2: Adapting the Research Synthesis Protocol for Audit Standard Setting (4 mins)
Video 3: Our Research Synthesis Simulation (10 mins; simulation excerpts start at 4:58)
European Accounting Association Blog Post (by Steve Salterio)
Center for Evidence-Based Management (guidelines for Rapid Evidence Assessments)
Campbell Collaboration (database of policy-relevant social science research syntheses)
The researchers thank the Social Sciences and Humanities Research Council of Canada and Dr. Salterio acknowledges support from the Stephen J.R. Smith Chair.