Research in Accounting Regulation

2008 - 2018

Current editor(s): G. Previts

From Elsevier
Bibliographic data for series maintained by Catherine Liu ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 23, issue 2, 2011

The effect of PCAOB inspections on Big 4 audit quality pp. 85-96

Joseph V. Carcello, Carl Hollingsworth and Stacy A. Mastrolia

Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2008 academic literature pp. 97-113

Stephen R. Moehrle, Timothy Farmer, Jennifer A. Reynolds-Moehrle and Pamela Stuerke

Audit firm industry specialization and audit outcomes: Insights from academic literature pp. 114-129

Ahsan Habib

The book–tax divide: Perceptions from the field pp. 130-137

Wendy Heltzer and Sandra Waller Shelton

Audit committee effectiveness: Perceptions of public company audit committee members post-SOX pp. 138-144

Kathleen Rupley, Elizabeth Almer and Donna Philbrick

The value relevance of goodwill impairment pp. 145-148

Wei Xu, Asokan Anandarajan and Anthony Curatola

Bank response to SEC disclosure guidance issued during the 2007–2008 US financial crisis pp. 149-159

Susan B. Hughes, Amy L. Wood and Christopher Hodgdon

Are mandatory disclosure decisions made strategically? The case of SAB 74 estimates preceding adoption of FIN 48 pp. 160-166

Raquel Alexander, Mike Ettredge, Mary Stone and Lili Sun

Has Form 8-K reporting become timelier post-regulation fair disclosure and the Sarbanes–Oxley Act? Initial evidence pp. 167-171

Khondkar E. Karim and Robert E. Pinsker

The emergence of second-tier auditors in the post-SOX era: An analysis of accounting conservatism pp. 172-176

David S. Jenkins and Uma Velury

Changing audit risk characteristics in the public client market pp. 177-183

Gary Giroux and Cory Cassell

Discontinued SEC required disclosures: The value of repairs and maintenance expenses pp. 184-187

Bruce K. Behn, Richard Riley, Giorgio Gotti and Richard C. Brooks

The impact of regulation on firms’ ability to habitually meet or beat analysts’ expectations pp. 188-192

Jan L. Williams and Huey-Lian Sun

Volume 23, issue 1, 2011

Assessing the effectiveness of financial reporting harmonization for emerging market banks: The case of Banco Serfin pp. 1-19

Alejandro Hazera, Salvador Marín Hernández, Kevin T. Stevens, Eliecer Campos Cárdenas and Henry Schwarzbach

Credit ratings and disclosure channels pp. 20-33

Frank Heflin, Kenneth W. Shaw and John J. Wild

The academic community’s participation in global accounting standard-setting pp. 34-45

Robert K. Larson and Paul J. Herz

Does executive compensation incentivize managers to create effective internal control systems? pp. 46-59

Theresa F. Henry, John J. Shon and Renee E. Weiss

Measuring audit quality of local governments in England and Wales pp. 60-66

Gary Giroux and Rowan Jones

Improving consistency in interpreting SFAS 5 probability phrases pp. 67-70

Ning Du, Kevin T. Stevens and John E. McEnroe

Has the likelihood of appointing a CEO with an accounting/finance background changed in the post-Sarbanes Oxley era? pp. 71-77

Charles P. Cullinan and Pamela B. Roush

The effects of audit firm rotation on perceived auditor independence and audit quality pp. 78-82

Bobbie W. Daniels and Quinton Booker

Volume 22, issue 2, 2010

Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2007 academic literature pp. 71-86

Gregory A. Jonas, Stephen R. Moehrle and Jennifer A. Reynolds-Moehrle

Investigating international accounting standard setting: The black box of IFRS 6 pp. 87-95

Corinne Cortese and Helen Irvine

Analysis of professional standards and research findings to develop decision aids for reliance on internal auditing pp. 96-106

Arnold Schneider

Impact on pre-and post-sarbanes oxley users’ perceptions by incorporating the auditor’s fraud detection responsibility into the auditor’s internal control report pp. 107-113

Benjamin P. Foster, Guy McClain and Trimbak Shastri

Small cap financial reporting: Determinants of emphasis and placement of non-GAAP disclosures pp. 114-120

Linda Campbell and Dennis M. López

No news is bad news: Market reaction to reasons given for late filing of Form 10-K pp. 121-127

Carol Callaway Dee, William Hillison and Carl Pacini

Consequences of real earnings management on subsequent operating performance pp. 128-132

Gary K. Taylor and Randall Zhaohui Xu

An evaluation of the FIN 46R consolidation standard pp. 133-136

Chandra Subramaniam and Richard S. Mark

Volume 22, issue 1, 2010

Enforcement release evidence on the audit confirmation process: Implications for standard setters pp. 1-17

Diane Janvrin, Paul Caster and Randy Elder

The unintended effects of the Sarbanes–Oxley Act of 2002 pp. 18-28

Nicholas V. Vakkur, Randolph McAfee and Fred Kipperman

Independence, impartiality, and advocacy in client conflicts pp. 29-39

Michael L. Roberts

Internal control deficiencies and the issuance of going concern opinions pp. 40-46

Wei Jiang, Kathleen Hertz Rupley and Jia Wu

The effects of a cooling-off period on perceived independence of external auditors: A study in the nonpublic regulatory environment pp. 47-51

Carl N. Wright and Q. Booker

Stock market reactions to regulatory investigations: Evidence from options backdating pp. 52-57

Sakshi Jain, Pankaj Jain and Zabihollah Rezaee

Volume 21, issue 2, 2009

A European view on the legitimacy of accounting procedures: Towards a deliberative-accountability framework for analysis pp. 79-88

Ulf Luthardt and Jochen Zimmermann

The impact of SFAS No. 141 on earnings predictability of merging firms: Evidence from the initial year of implementation pp. 89-99

Natalia Mintchik

Post-regulation G findings pp. 100-106

Linda Campbell and Marshall K. Pitman

Updated stock index and market seasonals (SIMS) 3.0 data base includes two international control measures pp. 107-110

Anthony J. Cataldo

A perspective on regulatory paradigms: The case of IRS and Sarbanes-Oxley approaches to executive compensation-related regulation pp. 111-117

James S. Wallace, Victoria Krivogorsky and Kenneth R. Ferris

The impact of tax law uncertainty on the development of the Sarbanes-Oxley auditor independence rules with regard to tax shelters pp. 118-124

William D. Terando and James M. Kurtenbach

Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the academic literature (1999–2000) pp. 125-137

Stephen R. Moehrle, Mary Beth Mohrman, Jennifer A. Reynolds-Moehrle and Pamela Stuerke

Volume 21, issue 1, 2009

The association between financially expert independent directors and the accounting for employee stock options pp. 1-10

Ling Jiang, Kenneth R. Ferris and Edward N. Coffman

Understanding the changes in accounting thought pp. 11-18

Rebecca Toppe Shortridge and Pamela A. Smith

Critical accounting policy and estimate disclosures: Company response to the evolving SEC guidance pp. 19-33

Susan B. Hughes, James F. Sander and Jillian K. Snyder

Insiders’ perspectives of the effects of recent regulation on corporate taxation pp. 34-47

Kathryn K. Epps and M. Catherine Cleaveland

CFOs’ and public accountants’ perceptions of material weaknesses in internal control areas as required by Section 404 of the Sarbanes-Oxley act pp. 48-55

John E. McEnroe

Tax accrual workpapers and the discovery process: Textron provides insight pp. 56-59

Mark Segal

The Enron effect in the electric services and natural gas industry on accounting choices pp. 60-62

Winifred Scott

A note on perceptions of auditors’ internal control report mandated by the PCAOB: Can reformatting the report enhance perceived value added? pp. 63-67

Benjamin P. Foster, Guy McClain and Trimbak Shastri

An interview with George O. May, 1955 pp. 68-75

Dale L. Flesher and Gary John Previts