Current research projects

Open surveys

There are currently no open surveys.


Closed surveys

Extended External Reporting User Survey

The McGuinness Institute in collaboration with the XRB is surveying users of extended external reporting by for-profit entities in New Zealand.

Anyone is welcome to complete the Extended External Reporting User Survey, so please share this link with your networks.

The survey was open until Friday 30 June 2017.

The results will be published in early 2018.


How useful are alternative performance measures to external users of company reports?

There is a growing international trend for companies to disclose alternative performance measures. Regulators and, more recently, international standard setters are taking an interest in such reporting.

Therefore, we issued a survey to get the views of users in New Zealand.

The survey was an opportunity for respondents to contribute to the standard-setting process and have a say on what constitutes useful and relevant disclosures to them – the external users of company reports.

The findings would help inform future decisions about the requirements of XRB’s standards, as well as inform discussions on policy matters, both locally and internationally.


Financial reports of large New Zealand (Tier 2) for-profit entities: An XRB survey of users’ information and assurance needs

The primary purpose of this research project was to establish the broad financial information and assurance needs of key user groups of the general purpose financial reports of for-profit entities in Tier 2 that apply New Zealand equivalents to International Financial Reporting Standards (IFRS) with reduced disclosures (NZ IFRS RDR).

This was an important opportunity for users to be involved in the standard-setting process and have a say on what constitutes useful and relevant information to external users of Tier 2 entity reports.

Responses to the survey questions were important as they would enable us to gain a better understanding of the users of Tier 2 entity reports and their information needs.

The research findings would help inform future decisions about the requirements of XRB’s standards for Tier 2 entities, XRB’s accounting and assurance frameworks, as well as inform discussions on policy matters, both locally and internationally.

A research team at Massey University conducted this survey as part of a research project on our behalf.