Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2008 academic literature

In this paper we synthesize in annotated bibliography form, selected regulation-related findings and commentaries which appear in the 2008 academic literature. We annotate results of regulation-related research studies and key points from regulation-related commentaries. This annotated bibliography contributes to the existing series appearing in recent volumes of this journal beginning in volume 18 and appearing regularly in each volume thereafter covering the research literature from 1999 through 2007. We have included academic outlets such as The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Accounting Horizons, 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. Other journals, most recently Contemporary Accounting Research, are added as the debate and materials have increased and matured.