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

• Published in: Research in accounting regulation Vol. 30; no. 2; pp. 138 - 147
• Main Authors: Moehrle, Stephen R., Meckfessel, Michele, Reynolds-Moehrle, Jennifer, Stuerke, Pamela, Wen, He
• Format: Journal Article
• Language: English
• Published: Elsevier Ltd 01.10.2018
• Subjects: Auditing; FASB; Financial accounting standards board; International financial reporting standards; Regulation; SEC; SEC; International financial reporting standards; Regulation; FASB; Financial accounting standards board; Auditing
• ISSN: 1052-0457; 2467-9895
• DOI: 10.1016/j.racreg.2018.09.004

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.