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1、FoundationsandTrendsRinAccountingVol.1,No.2(2006)71–165c2007M.E.BarthDOI:10.1561/1400000002Research,StandardSetting,andGlobalFinancialReportingMaryE.BarthJoanE.HorngrenProfessorofAccounting,StanfordUniversity,GraduateSchoolofBusiness,CA94305-5015,USA,barthmar
2、y@gsb.stanford.eduandMember,InternationalAccountingStandardsBoardAbstractTheobjectiveofthispaperistoaidresearchersinconductingresearchrelevanttoglobalfinancialreportingissues,particularlythoseofinter-esttofinancialreportingstandardsetters.ThemissionoftheInter-nat
3、ionalAccountingStandardsBoard(IASB)istodevelopasinglesetoffinancialreportingstandardsthatareacceptedworldwide.TheFinancialAccountingStandardsBoard(FASB)iscommittedtocon-vergenceofitsstandardswiththoseoftheIASB.Thus,globalfinancialreportingissuesrelatetoparticular
4、topicsontheagendasoftheIASBandtheFASB.Theyalsorelatetoglobalizationoffinancialreportingitself.Thispaperdiscussesresearchrelatedtobothtypesofissuesandexplainshowthatresearchcanaidstandardsettersinresolvingglobalfinancialreportingissuesaswellascontributetotheacadem
5、iclitera-ture.Theissuesfacingglobalfinancialreportingstandardsettersarebroad,difficult,andcomplex.Researchcanprovideinputtotheirres-olution.Todoso,researchersneedtounderstandnotonlytheissuesthemselves,butalsohowtodevelopresearchquestionsanddesignsthatarerelevantto
6、theissues,fromtheperspectiveofbothstandardsettingandtheacademicliterature.1IntroductionTheobjectiveofthispaperistoaidresearchersinconductingresearchrelevanttoglobalfinancialreportingissues,particularlythoseofinter-esttofinancialreportingstandardsetters.Themission
7、oftheInter-nationalAccountingStandardsBoard(IASB)istodevelopasinglesetoffinancialreportingstandardsthatareacceptedworldwide.TheFinancialAccountingStandardsBoard(FASB)iscommittedtocon-vergenceofitsstandardswiththoseoftheIASB.Thus,globalfinancialreportingissuesrela
8、tetoparticulartopicsontheagendasoftheIASBandtheFASB.Theyalsorelatetoglobalizationoffinancialreportingitself.Thispaperdiscussesresearchrelatedtobothtypesofissuesandexplainshow
