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

Research in Accounting Regulation Pub Date : 2016-10-01 DOI:10.1016/j.racreg.2016.09.007

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

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引用次数: 2

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.

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在本文中，我们以注释书目的形式综合了最近与法规相关的发现和学术文献的评论。这个注释的参考书目是一个系列的参考书目，总结法规相关的学术研究。我们回顾了发表在《会计评论》、《会计研究杂志》、《会计与经济学杂志》、《当代会计研究》、《会计视野》、《会计杂志》、《审计与审计》等杂志上的文章。金融，Journal of Accounting and Public Policy, Journal of Business, Finance &《会计、审计:实务与理论》与《会计法规研究》。我们注释了监管相关研究的结果和监管相关评论中的关键点。这些文献在2015年突出了一些与监管相关的主题，包括财务会计和报告的基础、国际财务报告准则、萨班斯-奥克斯利法案和上市公司会计监督委员会。

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Research in Accounting Regulation

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