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Issues in European Accounting

Accounting Research and Accounting Policy: What Kind of Gap?

Pages 141-154 | Published online: 28 Nov 2011

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Cristina Abad, Elisabetta Barone, Benita M. Gullkvist, Niclas Hellman, Ana Marques, Jan Marton, Stephani Mason, Ricardo Luiz Menezes Silva, Ana Morais, Soledad Moya Gutierrez, Alberto Quagli & Anna Vysotskaya. (2020) On the ‘Disclosure Initiative – Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View. Accounting in Europe 17:1, pages 1-32.
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Araceli Mora & Martin Walker. (2015) The implications of research on accounting conservatism for accounting standard setting. Accounting and Business Research 45:5, pages 620-650.
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David Cairns. (2015) Financial Reporting in Europe: Future Challenges. Accounting in Europe 12:2, pages 187-196.
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Brian Singleton-Green. (2015) Public Policy and Accounting Research: What Is to Be Done?. Accounting in Europe 12:2, pages 171-186.
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Louella Moore. (2015) Exploring the Role of Symbolic Legitimation in Voluntary Journal List Adoption. Accounting Education 24:3, pages 256-273.
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Stefano Cascino, Mark Clatworthy, Beatriz García Osma, Joachim Gassen, Shahed Imam & Thomas Jeanjean. (2014) Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers. Accounting in Europe 11:2, pages 185-209.
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Peter Walton & Lisa Evans. (2013) Accounting in Europe – 10 years on. Accounting in Europe 10:2, pages 163-173.
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Benedikt Link. (2012) The Struggle for a Common Interim Reporting Frequency Regime in Europe. Accounting in Europe 9:2, pages 191-226.
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Christian Gross & Roland Königsgruber. (2012) What You Measure is What You Get: The Effects of Accounting Standards Effects Studies. Accounting in Europe 9:2, pages 171-190.
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Mario Abela & Araceli Mora. (2012) Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG. Accounting in Europe 9:2, pages 147-170.
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Articles from other publishers (20)

Florian Philipp Federsel, Rolf Uwe Fülbier & Jan Seitz. (2023) Research-practice gap in accounting journals? A topic modeling approach. Journal of Accounting Literature.
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Rolf Uwe Fülbier & Thorsten Sellhorn. (2023) Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society. Journal of Business Economics 93:6-7, pages 1089-1124.
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Kym Fraser & Benedict Sheehy. (2020) Abundant Publications but Minuscule Impact: The Irrelevance of Academic Accounting Research on Practice and the Profession. Publications 8:4, pages 46.
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Basil P. Tucker & Raef Lawson. (2020) EMBAs perceived usefulness of academic research for student learning and use in practice. The British Accounting Review 52:5, pages 100877.
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Brian A. Rutherford. (2020) Ironies of narrative accounting research and the case for professional accounting judgement in accounting scholarship. Meditari Accountancy Research 28:2, pages 229-250.
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Nicolas Garcia-Torea, Carlos Larrinaga & Mercedes Luque-Vílchez. (2019) Academic engagement in policy-making and social and environmental reporting. Sustainability Accounting, Management and Policy Journal 11:2, pages 281-290.
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Ron Baker & Sara Wick. (2019) A narrative on integrating research and theory into undergraduate accounting curriculum. Meditari Accountancy Research 27:2, pages 325-344.
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Basil P. Tucker & Matthew Leach. 2017. Advances in Management Accounting. Advances in Management Accounting 127 181 .
Marcus J. Burke, Megan M. Burke & Sandra Gates. (2017) To amend or not to amend: A tax consulting case. Journal of Accounting Education 40, pages 55-62.
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Rebecca Bloch, Gary Kleinman & Amanda Peterson. 2017. Parables, Myths and Risks. Parables, Myths and Risks 23 61 .
Michele Pizzo, Nicola Moscariello, Claudio Teodori, Monica Veneziani, Laura Rocca, Alberto Quagli & Elisa Roncagliolo. (2016) Who Influences Whom? An Exploratory Analysis of the Interrelations between Accounting Research and the IASB's Standard Setting Activity. FINANCIAL REPORTING:1, pages 77-94.
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Alberto Quagli, Francesco Avallone & Paola Ramassa. (2016) The Real Impact Factor and the Gap between Accounting Research and Practice. FINANCIAL REPORTING:1, pages 29-57.
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Géraldine Hottegindre, Loïc Belze & Marie-Claire Loison. (2016) La réforme européenne de l’audit : où sont les académiques ?. Comptabilité Contrôle Audit Tome 22:1, pages 121-150.
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Nicole V.S. Ratzinger-Sakel & Glen L. Gray. (2015) Moving toward a learned profession and purposeful integration: Quantifying the gap between the academic and practice communities in auditing and identifying new research opportunities. Journal of Accounting Literature 35:1, pages 77-103.
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Horacio Molina Sánchez & Araceli Mora Enguídanos. (2015) Cambios conceptuales en la contabilidad de los arrendamientos: retos normativos y académicos. Revista de Contabilidad 18:1, pages 99-113.
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Araceli Mora. (2013) Increasing the relevance of "Policy Relevant Research". FINANCIAL REPORTING:1, pages 7-11.
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RALF EWERT & ALFRED WAGENHOFER. (2012) Using Academic Research for the Post‐Implementation Review of Accounting Standards: A Note. Abacus 48:2, pages 278-291.
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Alberto Quagli, Francesco Avallone & Paola Ramassa. (2015) The Real Impact Factor and the Gap between Accounting Research and Practice. SSRN Electronic Journal.
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Rebecca Bloch, Gary Kleinman & Amanda N. Peterson. (2015) Can Gown Help Town? Exploring the 'Gap' between Accounting Practice and Academia and Providing a Theory for Why it Exists. SSRN Electronic Journal.
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Stefano Cascino, Mark Clatworthy, Beatriz Garcia Osma, Joachim Gassen, Shahed Imam & Thomas Jeanjean. (2014) Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers. SSRN Electronic Journal.
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