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Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2012 academic literature

Author

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  • Franzen, Laurel
  • Meckfessel, Michele
  • Moehrle, Stephen R.
  • Reynolds-Moehrle, Jennifer A.
Abstract
In this article, 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 summarize regulation-related academic research. We reviewed academic 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, 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 2012 including the foundations of financial reporting, the role of financial reporting in the financial crisis, accounting disclosure, financial reporting choices, international financial reporting standards, and Sarbanes–Oxley and its impact on accounting and auditing quality.

Suggested Citation

  • Franzen, Laurel & Meckfessel, Michele & Moehrle, Stephen R. & Reynolds-Moehrle, Jennifer A., 2015. "Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2012 academic literature," Research in Accounting Regulation, Elsevier, vol. 27(1), pages 21-38.
    • Handle: RePEc:eee:reacre:v:27:y:2015:i:1:p:21-38
    DOI: 10.1016/j.racreg.2015.03.003
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    References listed on IDEAS

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    1. Blankley, Alan I. & Kerr, David S. & Wiggins, Casper E., 2012. "A content analysis of CPA firms’ correspondence following PCAOB inspections: 2004–2010," Research in Accounting Regulation, Elsevier, vol. 24(2), pages 74-89.
    2. Myers, Stewart C. & Majluf, Nicholas S., 1984. "Corporate financing and investment decisions when firms have information that investors do not have," Journal of Financial Economics, Elsevier, vol. 13(2), pages 187-221, June.
    3. Kang, Sh, 1993. "A Conceptual-Framework For The Stock-Price Effects Of Lifo Tax Benefits," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 31(1), pages 50-61.
    4. Kross, William J. & Suk, Inho, 2012. "Does Regulation FD work? Evidence from analysts' reliance on public disclosure," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 225-248.
    5. Ball, Ray & Jayaraman, Sudarshan & Shivakumar, Lakshmanan, 2012. "Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 136-166.
    6. Zeff, Stephen A., 2012. "Accounting for initial franchise fee revenue: When a journal article in 1970 constituted GAAP in the eyes of the SEC," Research in Accounting Regulation, Elsevier, vol. 24(1), pages 1-5.
    7. Landsman, Wayne R. & Maydew, Edward L. & Thornock, Jacob R., 2012. "The information content of annual earnings announcements and mandatory adoption of IFRS," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 34-54.
    8. Sarah C. Rice & David P. Weber, 2012. "How Effective Is Internal Control Reporting under SOX 404? Determinants of the (Non‐)Disclosure of Existing Material Weaknesses," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 50(3), pages 811-843, June.
    9. Kim, Yongtae & Li, Haidan & Li, Siqi, 2012. "Does eliminating the Form 20-F reconciliation from IFRS to U.S. GAAP have capital market consequences?," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 249-270.
    10. Neslihan Ozkan & Zvi Singer & Haifeng You, 2012. "Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 50(4), pages 1077-1107, September.
    11. Fried, Abraham N., 2012. "Disclosure versus recognition: Evidence from lobbying behavior in response to SFAS No. 158," Research in Accounting Regulation, Elsevier, vol. 24(1), pages 25-32.
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    1. Kimberly D. Westermann & Jeffrey Cohen & Greg Trompeter, 2019. "PCAOB Inspections: Public Accounting Firms on “Trial”," Contemporary Accounting Research, John Wiley & Sons, vol. 36(2), pages 694-731, June.
    2. Jau-Yang Liu, 2018. "An Internal Control System that Includes Corporate Social Responsibility for Social Sustainability in the New Era," Sustainability, MDPI, vol. 10(10), pages 1-27, September.

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