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Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2011 academic literature

Stephen R. Moehrle, Natalia Mintchik, Mary Beth Mohrman, Jennifer A. Reynolds-Moehrle and Mark Vargus

Research in Accounting Regulation, 2014, vol. 26, issue 2, 175-195

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 academic outlets such as 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.

Keywords: Accounting regulation; Financial Accounting Standards Board; International Financial Reporting Standards; Sarbanes–Oxley; Public Company Accounting Oversight Board; Audit (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:eee:reacre:v:26:y:2014:i:2:p:175-195

DOI: 10.1016/j.racreg.2014.09.007

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