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. 

Enhancing Audit Quality Report

We are pleased to issue our report on Enhancing Audit Quality: Aotearoa New Zealand Auditing Standards – supporting Auditors to perform high quality audits.

Our report provides commentary on findings from selected focus areas mentioned in the recent Audit Quality Monitoring Report from Financial Markets Authority - Te Mana Tātai Hokohoko.

We also highlight some future standard-setting activities that will further improve audit quality in these areas. 




2022 Key Audit Matters Report

We commissioned the University of Auckland to undertake research into reporting practices for key audit matters (KAMs) to assess how the standard is being applied since it was first introduced in 2017. 

The research reviewed 235 audit reports across a broad range of industry and entity types and assessed:

-  Number and type of KAMs 

-  Whether KAMs are generic or entity specific 

-  Length and reading ease 

-  Voluntary reporting



2022 Stakeholder Research Report

Earlier this year we commissioned independent research company Kantar Public to undertake stakeholder engagement research on our behalf. The research measured perceptions of the XRB’s activities and performance, and how well we are connecting and working with our external stakeholders.

Kantar Public undertook two pieces of research:

  • A series of qualitative, one-on-one interviews with senior stakeholders; and
  • A quantitative survey of a wide group of XRB stakeholders.

The XRB last measured its perception among stakeholders in 2018 however, the 2022 research differs in the overall approach, with the inclusion of qualitative interviews with senior stakeholders to understand the strategic issues they are currently facing. The XRB Board will be using the insights gained at a strategy session later this month.

We value the feedback and the views provided and will use the report to help improve our performance and external relationships.

2018 Stakeholder Research Report