Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2014 academic literature

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

Research in Accounting Regulation, 2016, vol. 28, issue 1, 22-41

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 articles published in 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. The literature featured some strong regulation-related threads in 2014 including the foundations of financial reporting, international financial reporting standards, retrospectives on Sarbanes-Oxley and the Public Company Accounting Oversight Board ten years out, corporate governance and audit quality.

Keywords: Financial accounting; Regulation; FASB; IASB; Sarbanes-Oxley; Auditing (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:reacre:v:28:y:2016:i:1:p:22-41

DOI: 10.1016/j.racreg.2016.03.003

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