Eftersom studien visade på delvis avvikande resultat mot teorier och tidigare forskning hade en liknande studie med ett större urval med fördel kunna genomföras för att se om skillnaderna kvarstår och i så fall vad det skulle kunna bero på. Eftersom tidigare studier generellt inte genomförts med en longitudinell design skulle det kunna vara en orsak till skillnader i resultaten. Därav hade det varit intressant med en mer omfattande studie som vidare studerar förändringar mellan åren och dess påverkan på den frivilliga redovisningen.
De flesta liknande studier har likt denna studerat frivillig redovisning i börsnoterade bolag. Med tanke på att förutsättningar skiljer sig mellan börsnoterade och onoterade bolag hade det varit intressant att studera företagsegenskapers påverkan på frivillig redovisning i onoterade bolag för att se om resultaten skiljer sig åt.
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