What is our research program all about?
Research enables Canada’s financial reporting and assurance standards boards to make evidence-informed decisions.
Academic researchers, board staff and other groups, including accounting bodies and firms, governments and industry groups, auditor generals and regulators undertake research. Conducting experiments, gathering data, consulting stakeholders and issuing surveys are some of the types of research that can inform the boards work.
Research by other groups can provide insights given access to information and expertise. Academic research can provide evidence from using scientific methods and bringing an independent perspective. The boards work to involve academics and other researchers in their standard-setting activities, participate in academic conferences and find opportunities to discuss topics of common interest.