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Article
Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the 2013 Academic Literature
Research in Accounting Regulation (2015)
  • Laurel Franzen, Loyola Marymount University
  • Michele Meckfessel, University of Missouri–St. Louis
  • Stephen R. Moehrle, University of Missouri–St. Louis
  • Jennifer A. Reynolds-Moehrle, University of Missouri–St. Louis
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 ReviewJournal of Accounting ResearchJournal of Accounting and EconomicsContemporary Accounting ResearchAccounting HorizonsThe Journal of Accounting, Auditing & FinanceJournal of Accounting and Public PolicyJournal of Business, Finance & AccountingAuditing: 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 2013 including the foundations of financial reporting, the role of financial reporting in the financial crisis, accounting disclosure, financial reporting choices, International Financial Reporting Standards, and Sarbanes–Oxley and its impact on accounting and audit quality.
Disciplines
Publication Date
January 11, 2015
DOI
10.1016/j.racreg.2015.09.005
Citation Information
Laurel Franzen, Michele Meckfessel, Stephen R. Moehrle and Jennifer A. Reynolds-Moehrle. "Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the 2013 Academic Literature" Research in Accounting Regulation Vol. 27 Iss. 2 (2015) p. 138 - 159
Available at: http://works.bepress.com/jennifer-reynolds-moehrle/1/