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Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2015 academic literature

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  • Moehrle, Stephen R.
  • Franzen, Laurel
  • Meckfessel, Michele
  • Reynolds-Moehrle, Jennifer

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 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 2015 including the foundations of financial accounting and reporting, international financial reporting standards, Sarbanes–Oxley and the Public Company Accounting Oversight Board.

Suggested Citation

  • Moehrle, Stephen R. & Franzen, Laurel & Meckfessel, Michele & Reynolds-Moehrle, Jennifer, 2016. "Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2015 academic literature," Research in Accounting Regulation, Elsevier, vol. 28(2), pages 96-108.
    • Handle: RePEc:eee:reacre:v:28:y:2016:i:2:p:96-108
    DOI: 10.1016/j.racreg.2016.09.007
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    References listed on IDEAS

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    1. Keyser, John D., 2015. "The PCAOB's role in audit conduct and conscience," Research in Accounting Regulation, Elsevier, vol. 27(2), pages 111-118.
    2. Zhao, Qiuhong & Ziebart, David A., 2015. "SOX and bondholders' reliance on monitors," Research in Accounting Regulation, Elsevier, vol. 27(2), pages 129-137.
    3. deHaan, Ed & Kedia, Simi & Koh, Kevin & Rajgopal, Shivaram, 2015. "The revolving door and the SEC’s enforcement outcomes: Initial evidence from civil litigation," Journal of Accounting and Economics, Elsevier, vol. 60(2), pages 65-96.
    4. Ray Ball & Xi Li & Lakshmanan Shivakumar, 2015. "Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption," Journal of Accounting Research, Wiley Blackwell, vol. 53(5), pages 915-963, December.
    5. Young Jun Cho, 2015. "Segment Disclosure Transparency and Internal Capital Market Efficiency: Evidence from SFAS No. 131," Journal of Accounting Research, Wiley Blackwell, vol. 53(4), pages 669-723, September.
    6. Anantharaman, Divya, 2015. "Understanding the evolution of SFAS 141 and 142: An analysis of comment letters," Research in Accounting Regulation, Elsevier, vol. 27(2), pages 99-110.
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    Cited by:

    1. 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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