Research Report Assessing the IASB

The International Standards Project recently released a research report titled Assessing the IASB: Results of a Business Survey about International Financial Reporting Standards and IASB’s Operations, Accountability, and Responsiveness to Stakeholders.  Professors Tim Büthe of Duke University and Walter Mattli of Oxford University conducted the study.

The study is a comprehensive survey about International Financial Reporting Standards (IFRS) and International Accounting Standards Board (IASB).  The survey was conducted with financial executives (including Chief Financial Officers, Chief Accounting Officers and Controllers) from publicly listed companies in the United States, Germany, France and the United Kingdom.  The survey included 749 participants.

The survey provides a profile of respondents, explores trends and emerging issues, assessments of standards and standard-setting bodies and international standardization.  The work is funded by grants from the Research Development Fund at Oxford University and the Committee on Faculty Research at Duke University.  Links to the full report and executive summary can be found at

Related Articles