How the XRB Uses Research in Setting Accounting and Assurance Standards

Michael E. Bradbury

Australian Accounting Review, 2020, vol. 30, issue 4, 249-256

Abstract: In this paper I describe how the New Zealand External Reporting Board (XRB) and its sub‐boards, the New Zealand Accounting Standards Board (NZASB) and the New Zealand Auditing and Assurance Standards Board (NZAuASB), use research in setting accounting and assurance standards. The XRB came into existence on 1 July 2011. In the early years (2011–2014) the focus was on getting the Accounting Standards Framework in place. Research into (financial statement) user‐needs became a major strategy in 2014 and continues to be a key component of the boards’ due process.

Date: 2020
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