More stream of consciousness....
Of course, the PA Framework is central to what we do here at PACE. The framework is a significant step forward for the discipline, I believe, but it does have substantial room to be fleshed out more fully, as any such framework does. One area I think could use more development is around behavioral response/judgment and decision making. This is a major branch in accounting academia, there's even a AAA journal devoted to "Behavioral Research in Accounting". How do the heuristics we use affect the way information users interact with the dimensions of the PA Framework? Looking forward to exploring the area.
What are some gaps you are interested to explore?
JP