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Contributing to the Standard-Setting Process

Christine A. Botosan et al.

Accounting Horizons2026https://doi.org/10.2308/horizons-2024-157article
AJG 3ABDC A
Weight
0.50

Abstract

SYNOPSIS Both the FASB and GASB rely on academic research to inform standard-setting activities. This paper discusses the role and significance of academic research within the standard-setting process and various FASB and GASB initiatives to support the production of relevant academic research and improve the consumption of that research by the Boards. Finally, we provide practical suggestions for identifying practice-relevant, researchable questions. JEL Classifications: M40; M41; M48; M49.

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https://doi.org/https://doi.org/10.2308/horizons-2024-157

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@article{christine2026,
  title        = {{Contributing to the Standard-Setting Process}},
  author       = {Christine A. Botosan et al.},
  journal      = {Accounting Horizons},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.2308/horizons-2024-157},
}

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Contributing to the Standard-Setting Process

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.