کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5107810 | 1377618 | 2016 | 13 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2015 academic literature
ترجمه فارسی عنوان
تحولات در تنظیم مقررات حسابداری: یک سنتز و کتابشناسی حاشیهای از شواهد و تفسیر در ادبیات آکادمیک 2015
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موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
چکیده انگلیسی
In this paper, 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 articles published in 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 2015 including the foundations of financial accounting and reporting, international financial reporting standards, Sarbanes-Oxley and the Public Company Accounting Oversight Board.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Research in Accounting Regulation - Volume 28, Issue 2, October 2016, Pages 96-108
Journal: Research in Accounting Regulation - Volume 28, Issue 2, October 2016, Pages 96-108
نویسندگان
Stephen R. Moehrle, Laurel Franzen, Michele Meckfessel, Jennifer Reynolds-Moehrle,