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The impact of regulations on financial accounting research

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  • NICHOLAS DOPUCH

Abstract

. This paper briefly traces the evolution of the impact that activities of accounting regulatory bodies have had on financial accounting research during the last two decades. It analyzes the continuing erosion of the link between accounting research and regulations and the adverse effect of that erosion on empirical studies. Regulators, authors and editors of scholarly accounting journals may share responsibility for this trend. Some suggestions are offered on how to reverse this trend and how to better link empirical and analytical studies to some of the concerns which motivated earlier studies. Policy makers may then be provided with evidence to support their regulatory activities. Résumé. L'auteur retrace brièvement l'évolution des répercussions qu'ont eues les activités des organismes de réglementation de la comptabilité sur la recherche en comptabilité financière depuis deux décennies. Il analyse l'érosion progressive du lien entre la recherche et la réglementation comptable et l'incidence négative de cette érosion sur les études empiriques. Les responsables de la réglementation, les auteurs et les directeurs de revues spécialisées en comptabilité peuvent partager la responsabilité de cette tendance. L'auteur offre certaines suggestions relatives à la façon de renverser cette tendance et de mieux lier les études empiriques et analytiques à certaines des préoccupations qui ont motivé les recherches antérieures. Ainsi les responsables de la formulation de politiques disposerontils de documents sur lesquels appuyer leurs activités de réglementation.

Suggested Citation

  • Nicholas Dopuch, 1989. "The impact of regulations on financial accounting research," Contemporary Accounting Research, John Wiley & Sons, vol. 5(2), pages 494-500, March.
    • Handle: RePEc:wly:coacre:v:5:y:1989:i:2:p:494-500
    DOI: 10.1111/j.1911-3846.1989.tb00718.x
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    2. Rolf Uwe Fülbier & Joerg‐Markus Hitz & Thorsten Sellhorn, 2009. "Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting," Abacus, Accounting Foundation, University of Sydney, vol. 45(4), pages 455-492, December.
    3. Richard Houston & Michael Peters, 2001. "The effect of a potential borrower's reporting reputation and financial condition on commercial loan officers' estimates of forecast bias and subsequent loan recommendations," Accounting and Business Research, Taylor & Francis Journals, vol. 31(3), pages 163-174.
    4. Ronald R. King & David E. Wallin, 1991. "Market†induced information disclosures: An experimental markets investigation," Contemporary Accounting Research, John Wiley & Sons, vol. 8(1), pages 170-197, September.

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