Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2015 academic literature

Stephen R. Moehrle, Laurel Franzen, Michele Meckfessel and Jennifer Reynolds-Moehrle

Research in Accounting Regulation, 2016, vol. 28, issue 2, 96-108

Abstract: In this paper, 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 2015 including the foundations of financial accounting and reporting, international financial reporting standards, Sarbanes–Oxley and the Public Company Accounting Oversight Board.

Keywords: Accounting; Auditing; FASB; PCAOB; IASB; Sarbanes–Oxley (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:reacre:v:28:y:2016:i:2:p:96-108

DOI: 10.1016/j.racreg.2016.09.007

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