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Research in Accounting Regulation

2008 - 2018

Current editor(s): G. Previts

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

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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 Downloads
Thomas J. Frecka, Jeremy B. Griffin and Jennifer Sustersic Stevens
The mitigation of high-growth-related accounting distortions after sarbanes-oxley pp. 82-94 Downloads
Roger C. Graham and Jared A. Moore
Value relevance of customer-related intangible assets pp. 95-102 Downloads
Mark P. Bauman and Kenneth W. Shaw
Financial statement comparability and segment disclosure pp. 103-111 Downloads
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 Downloads
Craig Foltin
The predictive ability of entity-wide geographic sales disclosures: IAS 14R versus IFRS 8 pp. 121-130 Downloads
Sandra J. Cereola, Nancy B. Nichols and Donna L. Street
Donald C. Cook: CPA, SEC Chairman, corporate legend, and presidential advisor pp. 131-137 Downloads
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 Downloads
Stephen R. Moehrle, Michele Meckfessel, Reynolds-Moehrle, Jennifer, Pamela Stuerke and He Wen
The impact of an SEC investigation on conference call participation and analysts’ forecast quality pp. 148-158 Downloads
Antoinette L. Smith, Elio Alfonso and Robert Hogan
An investigation about origins: A brief history of the PCAOB'S regulatory model pp. 159-165 Downloads
Robert J. Sheu
Perceived costs and benefits of IFRS adoption in Saudi Arabia: An exploratory study pp. 166-175 Downloads
Mohammad Nurunnabi
How frequently should listed companies report results? pp. 176-179 Downloads
Thomas A. King

Volume 30, issue 1, 2018

Policy implications of research on non-GAAP reporting pp. 1-7 Downloads
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 Downloads
D.G. DeBoskey, Yan Luo and Jeff J. Wang
Sustainability assurance provider participation in standard setting pp. 20-25 Downloads
R. Flasher, C.K. Luchs and J.L. Souza
Index investors and the return of stewardship accounting pp. 26-30 Downloads
Thomas A. King
A literature survey of financial reporting in private firms pp. 31-37 Downloads
A. Habib, D. Ranasinghe and H.J. Huang
The Financial Accounting Standards Board: Profiles of seven leaders pp. 38-48 Downloads
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 Downloads
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 Downloads
K. Booker

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 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
Page updated 2018-12-14