دانلود رایگان مقاله الزویر در مورد تحولات در مقررات حسابداری بر اساس مدارک و شواهد در ادبیات دانشگاهی (کلیک کنید)
توضیحات :
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عنوان مقاله :
Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2011 academic literature
ترجمه فارسی عنوان :
تحولات در مقررات حسابداری : ترکیب و کتابشناسی مشروح از مدارک و شواهد در ادبیات دانشگاهی 2011
سال انتشار : 2014
متعلق به مجله یا ژورنال : مقالات تحقیقات در مقررات حسابداری – Research in Accounting Regulation
فرمت: PDF
تعداد صفحات: 21
شماره پروژه: 5054
کلمات کلیدی :
Accounting regulation, Financial Accounting Standards Board, International Financial Reporting Standards, Sarbanes–Oxley, Public Company Accounting Oversight, Board, Audit
مقررات حسابداری، هیئت استانداردهای حسابداری مالی، استانداردهای بین المللی گزارشگری مالی، ساربانز–آکسلی، نظارت شرکت عمومی حسابداری، تخته، ممیزی
چکیده :
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 summarizes 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.
مقدمه این مقاله :
Introduction
In this article, we develop an annotated bibliography of research findings in the 2011 academic literature that relate to accounting regulation.We reviewed key academic outlets including The Accounting Review, The Journal of Accounting Research, The Journal of Accounting and Economics, Accounting Horizons, The Journal of Accounting, Auditing & Finance,The Journal of Accounting and Public Policy, The Journal of Business,Finance & Accounting, Auditing: A Journal of Practice andTheory, and Research in Accounting Regulation. While research in these journals is aimed primarily at informing the academic audience, the findings are often relevant to the regulatory debate. To this end, our paper provides a convenient and detailed summary and analysis of the regulation-related literature for the benefit of practitioners and regulators, and a comprehensive literature overview
for academics.Our time period for this article is 2011. Obviously, we could not review every article related to the regulatory debate. However, we have tried to identify and discuss the articles that are particularly relevant to the key regulatory topics during the year. As such, our annotations are categorized
as follows:
Financial Accounting:
• Financial reporting – General
• The financial crisis
• Evaluating individual pronouncements and regulations
• International financial reporting standards
Sarbanes–Oxley and its impact on accounting and auditing
quality:
• The value of the audit post-SOX
• The impact of SOX and the PCAOB on audit quality
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دانلود رایگان مقاله الزویر در مورد تحولات در مقررات حسابداری بر اساس مدارک و شواهد در ادبیات دانشگاهی (کلیک کنید)
