Research in Accounting Regulation

2008 - 2018

Current editor(s): G. Previts

From Elsevier
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Volume 30, issue 2, 2018

Transparency and the audit industry? Not in the U.S. Evidence on audit production costs, profitability and partner compensation from the U.K pp. 73-81

Thomas J. Frecka, Jeremy B. Griffin and Jennifer Sustersic Stevens

The mitigation of high-growth-related accounting distortions after sarbanes-oxley pp. 82-94

Roger C. Graham and Jared A. Moore

Value relevance of customer-related intangible assets pp. 95-102

Mark P. Bauman and Kenneth W. Shaw

Financial statement comparability and segment disclosure pp. 103-111

Mark A. Edmonds, David B. Smith and Matthew A. Stallings

An examination of state and local government pension underfunding – Implications and guidance for governance and regulation pp. 112-120

Craig Foltin

The predictive ability of entity-wide geographic sales disclosures: IAS 14R versus IFRS 8 pp. 121-130

Sandra J. Cereola, Nancy B. Nichols and Donna L. Street

Donald C. Cook: CPA, SEC Chairman, corporate legend, and presidential advisor pp. 131-137

Dale L. Flesher and Gary J. Previts

Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2017 academic literature pp. 138-147

Stephen R. Moehrle, Michele Meckfessel, Jennifer Reynolds-Moehrle, Pamela Stuerke and He Wen

The impact of an SEC investigation on conference call participation and analysts’ forecast quality pp. 148-158

Antoinette L. Smith, Elio Alfonso and Robert Hogan

An investigation about origins: A brief history of the PCAOB'S regulatory model pp. 159-165

Robert J. Sheu

Perceived costs and benefits of IFRS adoption in Saudi Arabia: An exploratory study pp. 166-175

Mohammad Nurunnabi

How frequently should listed companies report results? pp. 176-179

Thomas A. King

Volume 30, issue 1, 2018

Policy implications of research on non-GAAP reporting pp. 1-7

D.E. Black and T.E. Christensen

Do specialized board committees impact the transparency of corporate political disclosure? Evidence from S&P 500 companies pp. 8-19

D.G. DeBoskey, Yan Luo and Jeff J. Wang

Sustainability assurance provider participation in standard setting pp. 20-25

R. Flasher, C.K. Luchs and J.L. Souza

Index investors and the return of stewardship accounting pp. 26-30

Thomas A. King

A literature survey of financial reporting in private firms pp. 31-37

Ahmed Habib, D. Ranasinghe and H.J. Huang

The Financial Accounting Standards Board: Profiles of seven leaders pp. 38-48

D.L. Flesher, T.K. Flesher and G.J. Previts

Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2016 academic literature pp. 49-62

S. Moehrle, T. Kozloski, M. Meckfessel, J. Reynolds-Moehrle and H. Wen

Can clients of economically dependent auditors benefit from voluntary audit firm rotation? An experiment with lenders pp. 63-67

K. Booker

Volume 29, issue 2, 2017

Audit quality across non-audit service fee benchmarks: Evidence from material weakness opinions pp. 97-108

Joseph Legoria, Gina Rosa and Jared S. Soileau

Too big to fail and bank loan accounting in developing nations: Evidence from the Mexican financial crisis pp. 109-118

Alejandro Hazera, Carmen Quirvan and Anis Triki

Geographic segment disclosures under IFRS 8: Changes in materiality and fineness by European, Australian and New Zealand blue chip companies pp. 119-128

Sandra J. Cereola, Nancy B. Nichols and Donna L. Street

Norm entrepreneur lobbying and persuasion: A case study involving the IASB's modification of an exposure draft pp. 129-138

Noriaki Okamoto

Enhanced disclosure of other comprehensive income and increased usefulness of net income: The implications of Accounting Standards Update 2011–05 pp. 139-144

Linna Shi, Ping Wang and Nan Zhou

Compliance with accounting standards by financial Institutions: Some evidence from Bangladesh pp. 145-151

Majidul Islam and Ashrafee Tanvir Hossain

Measuring the financial impact of environmental regulations on the trucking industry pp. 152-158

Michael T. Dugan, Elizabeth H. Turner, Mark A. Thompson and Susan M. Murray

Setting expected rates of return on pension plan assets: New evidence on the influence of audit committee accounting experts pp. 159-166

Joseph Comprix, Jun Guo, Yan Zhang and Nan Zhou

Reporting order of financial statements in SEC filings: Evidence from 10-K filings of S&P 500 entities pp. 167-171

Abhijit Barua and Jung Hoon Kim

Evolution of corporate reporting: From stand-alone corporate social responsibility reporting to integrated reporting pp. 172-176

Kathleen Hertz Rupley, Darrell Brown and Scott Marshall

Managing the over-load — A non-review of Pierre Bayard pp. 179-179

Jim Peterson

Volume 29, issue 1, 2017

Why municipalities fail: Implications for uncertainty disclosures pp. 1-9

Amanda W. Beck and Mary S. Stone

Self-regulation of the academic accounting literature: The case of James Hunton pp. 10-18

Michele Meckfessel and Stephen Moehrle

The role of federal regulation in state and local governments and the potential impact of new reforms: An assessment of the effectiveness of reporting, disclosure, and funding pp. 19-29

Craig Foltin

A survey on firms' implementation of COSO's 2013 Internal Control–Integrated Framework pp. 30-43

Bradley P. Lawson, Leah Muriel and Paula R. Sanders

An investigation of the effectiveness of the division of corporate finance as a monitor of financial reporting pp. 44-51

Jennifer E. Edmonds and Ryan D. Leece

The curious case of Level 3 instruments pp. 52-68

Robson Glasscock, David Harless and Jack Dorminey

The materiality of directors' and officers' insurance information: Case for disclosure pp. 69-74

Yan Luo and Victoria Krivogorsky

Learning from ecology: Financial reporting as a ‘commons’ pp. 75-78

Thomas A. King

Volume 28, issue 2, 2016

The impact of different types and amounts of guidance on the implementation of an accounting principle pp. 66-76

Yin Xu and Timothy Doupnik

Balance sheet classification and the valuation of deferred taxes pp. 77-85

Mark P. Bauman and Kenneth W. Shaw

To exempt or not to exempt non-accelerated filers from compliance with the auditor attestation requirement of Section 404(b) of the Sarbanes–Oxley Act pp. 86-95

Kareen E. Brown, Fayez A. Elayan, Jingyu Li, Emad Mohammad, Parunchana Pacharn and Zhefeng Frank Liu

Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2015 academic literature pp. 96-108

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

Comment letter activity: A response to proposed changes in lease accounting pp. 109-117

Fernando Comiran and Carol M. Graham

Presentation formats of other comprehensive income after accounting standards update 2011-05 pp. 118-122

Jung Hoon Kim

Enhancing the learning experience in intermediate accounting pp. 123-127

Joseph Faello

Volume 28, issue 1, 2016

Harmonizing pension accounting: Income statement effects of applying IAS19R to U.S. firms pp. 1-10

Mark P. Bauman and Kenneth W. Shaw

Accounting for goodwill: An academic literature review and analysis to inform the debate pp. 11-21

He Wen and Stephen R. Moehrle

Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2014 academic literature pp. 22-41

Thomas Kozloski, Michele Meckfessel, Stephen R. Moehrle and Thomas Williams

Volume 27, issue 2, 2015

Understanding the evolution of SFAS 141 and 142: An analysis of comment letters pp. 99-110

Divya Anantharaman

The PCAOB's role in audit conduct and conscience pp. 111-118

John D. Keyser

Contingency liabilities: The effect of three alternative reporting styles pp. 119-128

Bruce Lagrange, Chantal Viger and Asokan Anandarajan

SOX and bondholders' reliance on monitors pp. 129-137

Qiuhong Zhao and David A. Ziebart

Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2013 academic literature pp. 138-159

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

The SOX 404 internal control audit: Key regulatory events pp. 160-164

Chan Li, K.K. Raman, Lili Sun and Da Wu

The effect of SEC approval of social media for information dissemination pp. 165-173

Jack W. Dorminey, Richard B. Dull and Ludwig Christian Schaupp

For better or worse: A study of auditors' practices under Auditing Standard No. 7 pp. 174-186

Denise Dickins, Rebecca Fay and Brian Daugherty

The legacy of Robert Kuhn Mautz (1915–2002) pp. 187-189

Jill R. Cadotte

A 1904 episode in self-regulation: Arthur Lowes Dickinson and the development of the income statement pp. 190-192

Mary B. Sasmaz

Volume 27, issue 1, 2015

Discretionary allocation of corporate income to segments pp. 1-13

Qian Wang and Michael Ettredge

Bank loan officers' perceptions concerning independence, objectivity, and reliability when external auditors also perform tax compliance activities for nonpublic clients pp. 14-20

Dave Thompson and Quinton Booker

Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2012 academic literature pp. 21-38

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

Does information about auditor switches affect investing decisions? pp. 39-44

Arnold Schneider

Principles-based vs. rules-based accounting standards: The effects of auditee proposed accounting treatment and regulatory enforcement on auditor judgments and confidence pp. 45-50

Gary P. Braun, Christine M. Haynes, Tom D. Lewis and Mark H. Taylor

The effect of in-process research and development capitalization on M&A and purchase price allocations pp. 51-56

Thomas D. Dowdell and Steve C. Lim

Corporate ethics and auditor choice – international evidence pp. 57-65

Muhammad Nurul Houqe, Tony van Zijl, Keitha Dunstan and A.K.M. Waresul Karim

Do risk management activities impact earnings volatility? pp. 66-72

Christopher T. Edmonds, Jennifer E. Edmonds, Ryan D. Leece and Thomas E. Vermeer

The JOBS Act disclosure exemptions: Some early evidence pp. 73-82

Aleksandra B. Zimmerman

Compliance costs and disclosure requirement mandates: Some evidence pp. 83-87

Kathy Fogel, Rwan El-Khatib, Nancy Chun Feng and Ciara Torres-Spelliscy