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Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the academic literature (2005–2006)

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  • Moehrle, Stephen R.
  • Reynolds-Moehrle, Jennifer A.
  • Stuerke, Pamela

Abstract

In this article, we synthesize, in annotated bibliography form, recent regulation-related findings and commentaries in the academic literature. This annotated bibliography is the third in a series of bibliographies that will summarize regulation-related academic research for at least the period from 1990 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 and Finance, The Journal of Accounting and Public Policy, The 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.

Suggested Citation

  • Moehrle, Stephen R. & Reynolds-Moehrle, Jennifer A. & Stuerke, Pamela, 2008. "Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the academic literature (2005–2006)," Research in Accounting Regulation, Elsevier, vol. 20(C), pages 219-266.
    • Handle: RePEc:eee:reacre:v:20:y:2008:i:c:p:219-266
    DOI: 10.1016/S1052-0457(07)00213-5
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    References listed on IDEAS

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    1. Basu, Sudipta, 1997. "The conservatism principle and the asymmetric timeliness of earnings," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 3-37, December.
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    Cited by:

    1. Ratzinger-Sakel, Nicole V.S. & Gray, Glen L., 2015. "Moving toward a learned profession and purposeful integration: Quantifying the gap between the academic and practice communities in auditing and identifying new research opportunities," Journal of Accounting Literature, Elsevier, vol. 35(C), pages 77-103.
    2. Franzen, Laurel & Li, Xu & Vargus, Mark E., 2013. "The effect of Sarbanes-Oxley on the timely disclosure of restricted stock trading," Research in Accounting Regulation, Elsevier, vol. 25(1), pages 47-52.

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