Research in Accounting Regulation

Title Publication Date Language Citations
Does executive compensation incentivize managers to create effective internal control systems?2011/04/01English12
Understanding the changes in accounting thought2009/04/01English12
Comment letter activity: A response to proposed changes in lease accounting2016/10/01English12
Understanding the evolution of SFAS 141 and 142: An analysis of comment letters2015/11/01English12
Credit ratings and disclosure channels2011/04/01English12
The emergence of second-tier auditors in the post-SOX era: An analysis of accounting conservatism2011/10/01English12
Discretionary allocation of corporate income to segments2015/04/01English12
Optimal approach and timeline for IFRS adoption in Vietnam: Perceptions from accounting professionals2014/10/01English12
Enhanced disclosure of other comprehensive income and increased usefulness of net income: The implications of Accounting Standards Update 2011–052017/10/01English11
A literature survey of financial reporting in private firms2018/04/01English11
Do specialized board committees impact the transparency of corporate political disclosure? Evidence from S&P 500 companies2018/04/01English11
Does disaggregation of fair value information increase the value relevance of the fair value hierarchy?2014/04/01English10
A Content Analysis of the Comprehensive Income Exposure Draft Comment Letters2007/01/01English10
Disclosure versus recognition: Evidence from lobbying behavior in response to SFAS No. 1582012/04/01English10
Are mandatory disclosure decisions made strategically? The case of SAB 74 estimates preceding adoption of FIN 482011/10/01English10
Auditors and the post-2002 litigation environment2012/04/01English10
Has the likelihood of appointing a CEO with an accounting/finance background changed in the post-Sarbanes Oxley era?2011/04/01English10
Independence, impartiality, and advocacy in client conflicts2010/04/01English10
Value relevance of customer-related intangible assets2018/10/01English9
Should the forensic accounting profession be regulated?2013/04/01English9
Changing audit risk characteristics in the public client market2011/10/01English9
Barriers to entry to the big firm audit market: Evidence from market reaction to switches to second Tier audit firms in the post-sox period2012/04/01English9
‘Does accounting regulation matter?’: An experience of international financial reporting standards implementation in an emerging country2014/10/01English9
The effect of SEC approval of social media for information dissemination2015/11/01English9
Sustainability assurance provider participation in standard setting2018/04/01English9
Internal control reporting and market liquidity2013/04/01English9
Is non-audit services a suitable proxy for auditor independence in the post-SOX period?2012/10/01English9
A European view on the legitimacy of accounting procedures: Towards a deliberative-accountability framework for analysis2009/10/01English8
Principles-based vs. rules-based accounting standards: The effects of auditee proposed accounting treatment and regulatory enforcement on auditor judgments and confidence2015/04/01English8
Voluntary formation of audit committees by large municipal governments2014/04/01English8