The following video is based on a simulation study our research team carried out to test the conjectures we made about knowledge transfer from audit research to standard setters (Hoang, Salterio and Sylph Accounting Perspectives, 2018 with an early draft on SSRN), and our analysis of prior attempts at knowledge transfer from academics to standard setters(Salterio, Hoang and Luo, 2018 available at SSRN and featured at the Illinois Audit Symposium on September 28-30, 2018). The video summarizes part of what we learned during our travels through evidence based policy making and the simulation will be one focus of our next working paper that provides proof of concept that evidence based policy making can inform audit standard setting.
In the mean time enjoy our brave new world of video research presentation – knowledge transfer for a new century!
Video link: https://www.youtube.com/watch?v=PLePove761E&t=7s