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Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2014 academic literature

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  • Kozloski, Thomas
  • Meckfessel, Michele
  • Moehrle, Stephen R.
  • Williams, Thomas

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 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, 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. The literature featured some strong regulation-related threads in 2014 including the foundations of financial reporting, international financial reporting standards, retrospectives on Sarbanes-Oxley and the Public Company Accounting Oversight Board ten years out, corporate governance and audit quality.

Suggested Citation

  • Kozloski, Thomas & Meckfessel, Michele & Moehrle, Stephen R. & Williams, Thomas, 2016. "Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2014 academic literature," Research in Accounting Regulation, Elsevier, vol. 28(1), pages 22-41.
    • Handle: RePEc:eee:reacre:v:28:y:2016:i:1:p:22-41
    DOI: 10.1016/j.racreg.2016.03.003
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    References listed on IDEAS

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    1. S.P. Kothari & Karthik Ramanna & Douglas J. Skinner, 2009. "Implications for GAAP from an Analysis of Positive Research in Accounting," Harvard Business School Working Papers 09-137, Harvard Business School, revised Sep 2010.
    2. Edward Lee & Norman Strong & Zhenmei (Judy) Zhu, 2014. "Did Regulation Fair Disclosure, SOX, and Other Analyst Regulations Reduce Security Mispricing?," Journal of Accounting Research, Wiley Blackwell, vol. 52(3), pages 733-774, June.
    3. Mark L. DeFond & K. Raghunandan & K.R. Subramanyam, 2002. "Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions," Journal of Accounting Research, Wiley Blackwell, vol. 40(4), pages 1247-1274, September.
    4. Gwen Yu & Aida Sijamic Wahid, 2014. "Accounting Standards and International Portfolio Holdings," Harvard Business School Working Papers 14-059, Harvard Business School.
    5. Clare Wang, 2014. "Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer," Journal of Accounting Research, Wiley Blackwell, vol. 52(4), pages 955-992, September.
    6. Chan Li, 2009. "Does Client Importance Affect Auditor Independence at the Office Level? Empirical Evidence from Going†Concern Opinions," Contemporary Accounting Research, John Wiley & Sons, vol. 26(1), pages 201-230, March.
    7. Li, Xi, 2014. "The Sarbanes–Oxley act and cross-listed foreign private issuers," Journal of Accounting and Economics, Elsevier, vol. 58(1), pages 21-40.
    8. Correia, Maria M., 2014. "Political connections and SEC enforcement," Journal of Accounting and Economics, Elsevier, vol. 57(2), pages 241-262.
    9. Kothari, S.P. & Ramanna, Karthik & Skinner, Douglas J., 2010. "Implications for GAAP from an analysis of positive research in accounting," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 246-286, December.
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    Cited by:

    1. Brown, Kareen E. & Elayan, Fayez A. & Li, Jingyu & Mohammad, Emad & Pacharn, Parunchana & Liu, Zhefeng Frank, 2016. "To exempt or not to exempt non-accelerated filers from compliance with the auditor attestation requirement of Section 404(b) of the Sarbanes–Oxley Act," Research in Accounting Regulation, Elsevier, vol. 28(2), pages 86-95.
    2. Oleh Pasko, 2018. "Theories of Regulation in the Context of Modern Practice of Accounting Regulation," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 37-46, June.

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