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Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2009 academic literature

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  • Moehrle, Stephen R.
  • Jonas, Gregory A.
  • Kozloski, Thomas M.
  • Reynolds-Moehrle, Jennifer A.

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 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 & 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. & Jonas, Gregory A. & Kozloski, Thomas M. & Reynolds-Moehrle, Jennifer A., 2012. "Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2009 academic literature," Research in Accounting Regulation, Elsevier, vol. 24(2), pages 45-64.
    • Handle: RePEc:eee:reacre:v:24:y:2012:i:2:p:45-64
    DOI: 10.1016/j.racreg.2012.05.005
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    Cited by:

    1. Al-Akra, Mahmoud & Hutchinson, Patrick, 2013. "Family firm disclosure and accounting regulation reform in the Middle East: The case of Jordan," Research in Accounting Regulation, Elsevier, vol. 25(1), pages 101-107.
    2. Jau-Yang Liu, 2018. "An Internal Control System that Includes Corporate Social Responsibility for Social Sustainability in the New Era," Sustainability, MDPI, vol. 10(10), pages 1-27, September.

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