法律、监管和政治改革及机构在影响会计和财务结果方面的作用

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review Pub Date : 2025-05-01 DOI:10.1016/j.bar.2025.101647

Grantley Taylor , Douglas Cumming , Donghui Li , Jing Shi

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引用次数: 0

摘要

本社论的目的是概述法律、监管或政治变革或创新如何影响会计或财务结果。法律、监管和政治环境与会计和财务结果的交集是会计领域研究的一个关键领域。法律框架、监管机构和政治决策创造了财务报告和会计实践得以发展和执行的环境。这篇社论总结并讨论了这一特殊章节中包含的五篇论文。这些文件中对这些改革或创新成果的审查提供了政策有效性的直接证据，可以为任何进一步计划的创新提供有用和相关的投入。

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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The role of legal, regulatory and political reforms and institutions in influencing accounting and financial outcomes

The purpose of this editorial is to provide a summary of how legal, regulatory or political changes or innovations impact accounting or financial outcomes. The intersection of legal, regulatory, and political environments with accounting and financial outcomes is a critical area of study in the field of accounting. Legal frameworks, regulatory bodies, and political decisions create the environment in which financial reporting and accounting practices are developed and enforced. This editorial summarises and discusses five papers that have been included in this special section. A review of the outcomes of such reforms or innovations in these papers provides direct evidence of the effectiveness of policy, which can provide useful and relevant input for any further planned innovations.

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来源期刊

British Accounting Review BUSINESS, FINANCE-

CiteScore

8.60

自引率

3.90%

发文量

审稿时长

76 days

期刊介绍： The British Accounting Review*is pleased to publish original scholarly papers across the whole spectrum of accounting and finance. The journal is eclectic and pluralistic and contributions are welcomed across a wide range of research methodologies (e.g. analytical, archival, experimental, survey and qualitative case methods) and topics (e.g. financial accounting, management accounting, finance and financial management, auditing, public sector accounting, social and environmental accounting; accounting education and accounting history), evidence from UK and non-UK sources are equally acceptable.