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

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.