Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in Academic Literature (2003-2004)

In this article, we synthesize in annotated bibliography form, recent regulation-related findings and commentaries published in the academic literature. This annotated bibliography is the first in a planned series of bibliographies that will summarize regulation-related academic research for at least the period 1990 and forward. We reviewed academic outlets such as  The Accounting Review ,  The Journal of Accounting Research ,  The Journal of Accounting and Economics ,  Accounting Horizons ,  The Journal of Accounting ,  Auditing & Finance ,  The Journal of Accounting and Public Policy ,  The Journal of Business ,  Finance & Accounting ,  Research in Accounting Regulation , and  the Social Science Research Network . We annotate results of regulation-related research studies and key points from regulation-related commentaries.