The case reports are works submitted for academic assessment. There has been no systematic evaluation of biases that may arise because of this assessment or because of the group from which the reports are drawn. However, incorporation of total failures into the assessment framework is difficult and it is therefore likely that the figures provided underestimate the proportion of total failures. This is supported by interviews with the case study providers, some of whom were aware of total failures in their organisation, but felt unable to use them.
The IAASB approved the project proposal at its March 2009 meeting (Agenda Item 4).
Issues Papers were considered at the IAASB June 2009 (Agenda Item 5) and December 2009 (Agenda Item 5)meetings.
The IAASB considered a further issues paper and a working draft at its March 2010 meeting (Agenda Item 4).
The IAASB Consultative Advisory Group (CAG) has considered this project at its March 2009 (Agenda Item G) and March 2010 (Agenda Item H) meetings.
Issues considered in these meetings included: