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Research in Accounting Regulation

2008 - 2017

Current editor(s): G. Previts

From Elsevier
Bibliographic data for series maintained by Dana Niculescu ().

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Volume 29, issue 2, 2017

Audit quality across non-audit service fee benchmarks: Evidence from material weakness opinions pp. 97-108 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Linna Shi, Ping Wang and Nan Zhou
Compliance with accounting standards by financial Institutions: Some evidence from Bangladesh pp. 145-151 Downloads
Majidul Islam and Ashrafee Tanvir Hossain
Measuring the financial impact of environmental regulations on the trucking industry pp. 152-158 Downloads
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 Downloads
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 Downloads
Abhijit Barua and Jung Hoon Kim
Evolution of corporate reporting: From stand-alone corporate social responsibility reporting to integrated reporting pp. 172-176 Downloads
Kathleen Hertz Rupley, Darrell Brown and Scott Marshall
Managing the over-load — A non-review of Pierre Bayard pp. 179-179 Downloads
Jim Peterson

Volume 29, issue 1, 2017

Why municipalities fail: Implications for uncertainty disclosures pp. 1-9 Downloads
Amanda W. Beck and Mary S. Stone
Self-regulation of the academic accounting literature: The case of James Hunton pp. 10-18 Downloads
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 Downloads
Craig Foltin
A survey on firms' implementation of COSO's 2013 Internal Control–Integrated Framework pp. 30-43 Downloads
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 Downloads
Jennifer E. Edmonds and Ryan D. Leece
The curious case of Level 3 instruments pp. 52-68 Downloads
Robson Glasscock, David W. Harless and Jack Dorminey
The materiality of directors' and officers' insurance information: Case for disclosure pp. 69-74 Downloads
Yan Luo and Victoria Krivogorsky
Learning from ecology: Financial reporting as a ‘commons’ pp. 75-78 Downloads
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 Downloads
Yin Xu and Timothy Doupnik
Balance sheet classification and the valuation of deferred taxes pp. 77-85 Downloads
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 Downloads
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 Downloads
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 Downloads
Fernando Comiran and Carol M. Graham
Presentation formats of other comprehensive income after accounting standards update 2011-05 pp. 118-122 Downloads
Jung Hoon Kim
Enhancing the learning experience in intermediate accounting pp. 123-127 Downloads
Joseph Faello

Volume 28, issue 1, 2016

Harmonizing pension accounting: Income statement effects of applying IAS19R to U.S. firms pp. 1-10 Downloads
Mark P. Bauman and Kenneth W. Shaw
Accounting for goodwill: An academic literature review and analysis to inform the debate pp. 11-21 Downloads
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 Downloads
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 Downloads
Divya Anantharaman
The PCAOB's role in audit conduct and conscience pp. 111-118 Downloads
John D. Keyser
Contingency liabilities: The effect of three alternative reporting styles pp. 119-128 Downloads
Bruce Lagrange, Chantal Viger and Asokan Anandarajan
SOX and bondholders' reliance on monitors pp. 129-137 Downloads
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 Downloads
Laurel Franzen, Michele Meckfessel, Stephen R. Moehrle and Jennifer A. Reynolds-Moehrle
The SOX 404 internal control audit: Key regulatory events pp. 160-164 Downloads
Chan Li, K.K. Raman, Lili Sun and Da Wu
The effect of SEC approval of social media for information dissemination pp. 165-173 Downloads
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 Downloads
Denise Dickins, Rebecca Fay and Brian Daugherty
The legacy of Robert Kuhn Mautz (1915–2002) pp. 187-189 Downloads
Jill R. Cadotte
A 1904 episode in self-regulation: Arthur Lowes Dickinson and the development of the income statement pp. 190-192 Downloads
Mary B. Sasmaz

Volume 27, issue 1, 2015

Discretionary allocation of corporate income to segments pp. 1-13 Downloads
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 Downloads
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 Downloads
Laurel Franzen, Michele Meckfessel, Stephen R. Moehrle and Jennifer A. Reynolds-Moehrle
Does information about auditor switches affect investing decisions? pp. 39-44 Downloads
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 Downloads
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 Downloads
Thomas D. Dowdell and Steve C. Lim
Corporate ethics and auditor choice – international evidence pp. 57-65 Downloads
Muhammad Nurul Houqe, Tony van Zijl, Keitha Dunstan and A.K.M. Waresul Karim
Do risk management activities impact earnings volatility? pp. 66-72 Downloads
Christopher T. Edmonds, Jennifer E. Edmonds, Ryan D. Leece and Thomas E. Vermeer
The JOBS Act disclosure exemptions: Some early evidence pp. 73-82 Downloads
Aleksandra B. Zimmerman
Compliance costs and disclosure requirement mandates: Some evidence pp. 83-87 Downloads
Kathy Fogel, Rwan El-Khatib, Nancy Chun Feng and Ciara Torres-Spelliscy

Volume 26, issue 2, 2014

Litigation risk, financial reporting and auditing: A survey of the literature pp. 145-163 Downloads
Ahsan Habib, Haiyan Jiang, Md. Borhan Uddin Bhuiyan and Ainul Islam
Auditor litigation: Evidence that revenue restatements are determinative pp. 164-174 Downloads
Sebahattin Demirkan and Ross D. Fuerman
Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2011 academic literature pp. 175-195 Downloads
Stephen R. Moehrle, Natalia Mintchik, Mary Beth Mohrman, Jennifer A. Reynolds-Moehrle and Mark Vargus
Men of steel: Voluntary accounting information disclosure in the first third of the twentieth century at U.S. Steel Corporation pp. 196-203 Downloads
Kevin C. Carduff and Timothy J. Fogarty
Recalling the Public Oversight Board (1977–2002) and winners of the John J. McCloy Award pp. 204-211 Downloads
Dale L. Flesher and Andrew D. Sharp
A note on the effect of PCAOB inspections on the audit quality of triennial CPA firms pp. 212-216 Downloads
Alan I. Blankley, Keejae P. Hong, David Kerr and Casper E. Wiggins
The impact of duration on management's discount rate choice pp. 217-221 Downloads
Abraham Fried, Paquita Davis-Friday and Harry Z. Davis
Optimal approach and timeline for IFRS adoption in Vietnam: Perceptions from accounting professionals pp. 222-229 Downloads
Duc Hong Thi Phan and Bruno Mascitelli
‘Does accounting regulation matter?’: An experience of international financial reporting standards implementation in an emerging country pp. 230-238 Downloads
Mohammad Nurunnabi
From Disconnected to Integrated tax and financial systems A post-IFRS evaluation of evolution of Tax and Financial Reporting relationships based on the French case pp. 242-256 Downloads
Odile Barbe, Laurent Didelot and Arvind Ashta

Volume 26, issue 1, 2014

The Chinese experience: The impact of financial restatements on firm value and its implications on the investigatory practices of regulators pp. 1-11 Downloads
Chen Ma, Michael Kraten, Junrui Zhang and Peng Wang
Institutional versus retail trades following financial restatements: The effect of Sarbanes-Oxley pp. 12-25 Downloads
Bidisha Chakrabarty, Ananth Seetharaman and Weimin Wang
The impact of professional standards on accounting judgments: The role of availability and comparative information pp. 26-39 Downloads
Darius Fatemi, John Hasseldine and Peggy Hite
Voluntary disclosure of reasons for auditor changes and the capital market reaction to information disclosure pp. 40-53 Downloads
Mahmud Hossain, Santanu Mitra and Zabihollah Rezaee
Adjustment of valuation inputs and its effect on value relevance of fair value measurement pp. 54-66 Downloads
Hui Du, Sherry Fang Li and Randall Zhaohui Xu
Voluntary formation of audit committees by large municipal governments pp. 67-74 Downloads
Brian C. Fitzgerald and Gary A. Giroux
Accounting standard’s effectiveness on equity overstatement – Conservatism when it matters pp. 75-82 Downloads
Mitchell Oler
An investigation of SEC “Speech GAAP” pp. 83-89 Downloads
Xiaoyan Cheng, Lei Gao, Janice Lawrence and David Smith
Does disaggregation of fair value information increase the value relevance of the fair value hierarchy? pp. 90-97 Downloads
Lu, Hung-Yuan (Richard) and Vivek Mande
The effect of external audits of internal control over financial reporting on financial reporting for clients of Big 4, Second-tier, and small audit firms pp. 98-103 Downloads
David N. Herda, Matthew A. Notbohm and Thomas D. Dowdell
Do management reports on internal control over financial reporting improve financial reporting? pp. 104-109 Downloads
Thomas D. Dowdell, David N. Herda and Matthew A. Notbohm
The potential impact of COSO internal control integrated framework revision on internal audit structured SOX work programs pp. 110-117 Downloads
Kasey Martin, Elaine Sanders and Genevieve Scalan
Including audit regulation in the accounting curriculum pp. 118-131 Downloads
David Gilbertson and Terri Herron
The work of the U.S. Government Accountability Office on contemporary issues pp. 132-141 Downloads
Gene L. Dodaro
Page updated 2018-04-21