International Accounting Standards Survey

Profs. Tim Büthe & Walter Mattli
   principal investigators

Welcome to the information page of the International Accounting/Financial Reporting Standards Survey, organized jointly by Duke and Oxford Universities.

We are conducting the first systematic assessment of the IASB, its operations and standards, in order to gauge the level of satisfaction with this central global rule-maker for financial reporting and to examine how well the IASB satisfies the specific needs of listed corporations in major economies.  Much has been written about alleged strengths and weaknesses of the IASB.  However, no thorough analysis has been conducted of the assessments of those who are most directly affected.  We believe that feedback from listed corporations in major economies will provide the quality data that is needed to reveal the real strengths and weaknesses of the IASB, thus permitting us to make specific recommendations to improve the efficiency, effectiveness, and fairness of global governance in accounting.

To gather this data in the most systematic and unbiased fashion, we are conducting a survey among a scientific sample of financial executives of publicly traded companies in the UK, US, Germany and France.  As a thank-you for their input, survey respondents will receive an exclusive advance report of our findings and recommendations.

This work is funded by grants from the Research Development Fund at Oxford University and the Committee on Faculty Research at Duke University.  It is part of the International Standards Project, about which additional information is available here.  Should you need further information about this research project, please click here.

To start the survey, please return to the home page and click on the flag for your country.