TY - JOUR
T1 - Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2017 academic literature
AU - Moehrle, Steve
AU - Meckfessel, Michele
AU - Reynolds-Moehrle, Jennifer A.
AU - Stuerke, Pamela
AU - Wen, He
N1 - Stephen R. Moehrle, Michele Meckfessel, Jennifer Reynolds-Moehrle, Pamela Stuerke and He Wen Research in Accounting Regulation , 2018, vol. 30, issue 2, 138-147 Abstract: In this paper, recent regulation-related findings and commentaries in the academic literature are synthesized in annotated bibliography form. This annotated bibliography is one in a series of bibliographies that summarizes regulation-related academic research.
PY - 2018/10/1
Y1 - 2018/10/1
N2 - In this paper, recent regulation-related findings and commentaries in the academic literature are synthesized in annotated bibliography form. This annotated bibliography is one in a series of bibliographies that summarizes regulation-related academic research. Papers in top accounting outlets such as 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, The Journal of Financial Reporting, Auditing: A Journal of Practice and Theory, Research in Accounting Regulation and Review of Accounting Studies are included. Threads in the 2017 literature included general regulatory accounting issues, general financial reporting issues, examinations of the impact of specific guidance, and examination of issues surrounding the independent audit.
AB - In this paper, recent regulation-related findings and commentaries in the academic literature are synthesized in annotated bibliography form. This annotated bibliography is one in a series of bibliographies that summarizes regulation-related academic research. Papers in top accounting outlets such as 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, The Journal of Financial Reporting, Auditing: A Journal of Practice and Theory, Research in Accounting Regulation and Review of Accounting Studies are included. Threads in the 2017 literature included general regulatory accounting issues, general financial reporting issues, examinations of the impact of specific guidance, and examination of issues surrounding the independent audit.
KW - Financial accounting standards board
KW - Regulation
KW - FASB
KW - SEC
KW - International financial reporting standards
KW - Auditing
UR - https://doi.org/10.1016/J.RACREG.2018.09.004
UR - https://econpapers.repec.org/RePEc:eee:reacre:v:30:y:2018:i:2:p:138-147
UR - https://doi.org/10.1016/j.racreg.2018.09.004
U2 - 10.1016/j.racreg.2018.09.004
DO - 10.1016/j.racreg.2018.09.004
M3 - Article
VL - 30
JO - Research in Accounting Regulation
JF - Research in Accounting Regulation
ER -