Our Research

We carry out user-needs research — deliberate, organised empirical research into the financial and non-financial information needs of the various users of XRB standards.

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Our research activity is based on one of our key objectives – to ensure that accounting and auditing & assurance standards are based on a user-needs approach.  

This enhances our understanding of user needs in New Zealand, and helps inform future decisions about the standards' frameworks and policy matters – both locally and in the international arena. 


XRB Research Forum

We have just launched the inaugural XRB Research Forum which will:

  • update academics on current standard-setting developments and outline related research needs;
  • allow academics to present relevant research and receive feedback; and
  • consider the related implications for accounting education.

Find out more