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Research at the FRC



Research at the FRC

Research enables us to: understand our impact; improve our operational effectiveness and efficiency; and develop future strategy.
It compliments and informs FRC’s regular and extensive consultations on proposed changes to codes & standards, and implementation plans, and the work of the expert Committees and Councils that advise FRC Board.

We therefore welcome engagement to tap in to the full breadth of existing research and on-going programmes as well as proposed new research.
 

Get in touch

We welcome comments and if you are interested in, or have expertise or existing research programmes related to, the FRC's areas of research interest, please contact research@frc.org.uk 

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Corporate Reporting Council's Advisory Academic Panel

For more information on the FRC's involvement with this please click here

FRC's Areas of Research Interest



Research enables us to understand our impact, improve our operational effectiveness and efficiency and develop future strategy.
It supplements and informs FRC’s regular and extensive consultations on proposed changes and implementation plans, and the work of the expert Committees and Councils and the FRC Board.
We therefore welcome engagement on both existing evidence and best practice, to tap in to the full breadth of existing research and on-going programmes and new research.

To look through the individual research areas click on the links below.

Current FRC Areas of Interest
 

Published Research

The FRC publishes research to help us understand our impact, improve our operational effectiveness and efficiency and develop future strategy.



Audit

Improving confidence in the value of audit – A survey by YouGov, 2014
This report provides the FRC with a clear assessment of current knowledge of, and attitudes to, Audit. Please click here to read the report.

 

Enhancing confidence in the value of Audit – A survey by YouGov, 2016
This research looks at the perceptions of audit compared to the benchmark set out in the 2014 report. The report explores changes in perception within the context of the progression of the market, standards, and regulation. Please click here to read the report.

 

Corporate Governance

Board Diversity Reporting - University of Exeter Business School, 2018
This report assesses the current extent and manner of reporting by FTSE 350 companies on diversity at board and senior management levels in their annual reports. The findings provide a snap shot of diversity reporting across the FTSE 350, as of 1 March 2018, and identifies examples that lead the way in terms of quality and approach. Please click here to read the report.
 

Stakeholders

Financial Reporting Council – Stakeholder Research report, ComRes, 2017
This report analyses stakeholder engagement and perceptions of the FRC.
See the 2017 report here.
See the 2018 report here. 

Current Research Opportunities

The FRC commissions research in order to enable us to understand our impact, improve our operational effectiveness and efficiency and develop future strategy. It supplements and informs FRC’s regular and extensive consultations on proposed changes and implementation plans, and the work of the expert Committees and Councils that advise the FRC Board.
 
Live projects are listed below:

There are currently no live projects. 

To get in touch if you would like to be alerted to new opportunities, please contact research@frc.org.uk