TY - JOUR
T1 - Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the 2014 Academic Literature
AU - Kozloski, Thomas
AU - Meckfessel, Michele
AU - Moehrle, Stephen R.
AU - Williams, Thomas
N1 - In this article, we synthesize, in annotated bibliography form, recent regulation-related findings and commentaries in the academic literature. This a...
PY - 2016/1/4
Y1 - 2016/1/4
N2 - 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.
AB - 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.
UR - https://www.sciencedirect.com/science/article/pii/S1052045716000047
U2 - 10.1016/j.racreg.2016.03.003
DO - 10.1016/j.racreg.2016.03.003
M3 - Article
VL - 28
JO - Research in Accounting Regulation
JF - Research in Accounting Regulation
ER -