Resumen de Using Academic Research for the Post-Implementation Review of Accounting Standards: A Note

Ralf Ewert, Alfred Wagenhofer

• The IASB and the FASB discuss formal processes for a post-implementation review (PIR). This note contributes to this discussion in three ways. First, we argue that academics can, and should, play a significant role in a PIR. Second, we suggest a framework for empirical studies that are useful in a PIR, which enhances understandability of accounting research by standard setters. And third, we propose a process by which standard setters can take advantage of and embed academic research in a PIR.