Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2017 academic literature

Research in Accounting Regulation Pub Date : 2018-10-01 DOI:10.1016/j.racreg.2018.09.004

Stephen R. Moehrle, Michele Meckfessel, Jennifer Reynolds-Moehrle, Pamela Stuerke, He Wen

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引用次数: 1

Abstract

In this paper, recent regulation-related findings and commentaries in the academic literature are synthesized in annotated bibliography form. This annotated bibliography is one in a series of bibliographies that summarizes regulation-related academic research. Papers in top accounting outlets such as 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, The Journal of Financial Reporting, Auditing: A Journal of Practice and Theory, Research in Accounting Regulation and Review of Accounting Studies are included. Threads in the 2017 literature included general regulatory accounting issues, general financial reporting issues, examinations of the impact of specific guidance, and examination of issues surrounding the independent audit.

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会计法规的发展:2017年学术文献中证据和评论的综合和注释书目

在本文中，最近的监管相关的发现和评论的学术文献是综合在注释书目形式。这个注释的参考书目是一个系列的参考书目，总结法规相关的学术研究。在《会计评论》、《会计研究》、《会计与经济》、《当代会计研究》、《会计视界》、《会计杂志》、《审计与审计》等顶级会计刊物发表论文;金融，Journal of Accounting and Public Policy, Journal of Business, Finance &包括《会计学》、《财务报告杂志》、《审计:实务与理论杂志》、《会计法规研究》和《会计研究综述》。2017年文献中的线索包括一般监管会计问题、一般财务报告问题、特定指导影响的检查以及围绕独立审计的问题的检查。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Research in Accounting Regulation

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