Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2010 academic literature

Stephen R. Moehrle, Cynthia Bolt-Lee, Jennifer A. Reynolds-Moehrle and Thomas Williams

Research in Accounting Regulation, 2013, vol. 25, issue 1, 53-76

Abstract: In this article, we synthesize in annotated bibliography form, recent regulation-related findings and commentaries in the academic literature. This annotated bibliography is one in a series of bibliographies that summarizes regulation-related academic research. We reviewed academic outlets such as The Accounting Review, The Journal of Accounting Research, The Journal of Accounting and Economics, Accounting Horizons, The Journal of Accounting, Auditing & Finance, The Journal of Accounting and Public Policy, The Journal of Business, Finance & Accounting, Auditing: A Journal of Practice and Theory, and Research in Accounting Regulation. We annotate results of regulation-related research studies and key points from regulation-related commentaries.

Keywords: Regulation; Sarbanes–Oxley; Audit quality; Audit independence; Corporate governance (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:eee:reacre:v:25:y:2013:i:1:p:53-76

DOI: 10.1016/j.racreg.2012.12.001

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