TRSM Research Seminar by Dr. Yi Luo

Presentation Title:  Facilitating knowledge transfer from academic audit research to standard setters

Description:  In recent years, there has been an increased push to use academic evidence in accounting and auditing standard setting. In this research program, we tackle the following questions: What is the “current state of the world”, i.e., what approaches have been undertaken to transfer knowledge from academics to standard setters? What is the “ideal world”, i.e., what are the best practices to achieve knowledge transfer from academics to standard setters? Can we move from the current state to the ideal state? This research program resulted in two papers using a mix of archival, qualitative, and design science methods. One of these papers has been published in Accounting, Organizations and Society, and the other one is currently under review.

Presenter Bio:  Yi Luo (CPA, CA) is Assistant Professor in Accounting at School of Accounting and Finance, TRSM and is completing her PhD at Queen’s University. She uses experimental and qualitative methods to research practice-relevant issues and her work has been published in Journal of Business Ethics and Accounting, Organizations and Society. Prior to academia she worked at Deloitte’s Toronto office.