Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2013 academic literature

Laurel Franzen, Michele Meckfessel, Stephen R. Moehrle and Jennifer A. Reynolds-Moehrle

Research in Accounting Regulation, 2015, vol. 27, issue 2, 138-159

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 articles published in The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Contemporary Accounting Research, Accounting Horizons, The Journal of Accounting, Auditing & Finance, Journal of Accounting and Public Policy, 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. The literature featured some strong regulation-related threads in 2013 including the foundations of financial reporting, the role of financial reporting in the financial crisis, accounting disclosure, financial reporting choices, International Financial Reporting Standards, and Sarbanes–Oxley and its impact on accounting and audit quality.

Keywords: Accounting; Auditing; Sarbanes–Oxley; Financial crisis; International Financial Reporting Standards; Regulation (search for similar items in EconPapers)
Date: 2015
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:reacre:v:27:y:2015:i:2:p:138-159

DOI: 10.1016/j.racreg.2015.09.005

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