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Article
Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the 2015 Academic Literature
Research in Accounting Regulation (2016)
  • Stephen R. Moehrle, University of Missouri–St. Louis
  • Laurel Franzen, Loyola Marymount University
  • Michele Meckfessel, University of Missouri–St. Louis
  • Jennifer Reynolds-Moehrle, University of Missouri–St. Louis
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 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 2015 including the foundations of financial accounting and reporting, international financial reporting standards, Sarbanes–Oxley and the Public Company Accounting Oversight Board.
Publication Date
January 10, 2016
DOI
10.1016/j.racreg.2016.09.007
Citation Information
Stephen R. Moehrle, Laurel Franzen, Michele Meckfessel and Jennifer Reynolds-Moehrle. "Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the 2015 Academic Literature" Research in Accounting Regulation Vol. 28 Iss. 2 (2016) p. 96 - 108
Available at: http://works.bepress.com/jennifer-reynolds-moehrle/5/