作者：Hoang, Kris; Luo, Yi; Salterio, Steven E.
作者单位：University of Alabama System; University of Alabama Tuscaloosa; Toronto Metropolitan University; Queens University - Canada
摘要：Academics and practitioners agree that there are substantial barriers to systematically transferring audit research knowledge to policy-makers. We adopt a design science approach to investigate the efficacy of employing a research synthesis, embedded in an interactive process with audit standard setters, to transfer such knowledge. We identify a standard-setting issue that, we argue, is typical of the class of problems encountered by both parties when attempting knowledge transfer. Following d...
