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Understanding Accounting Academic Research: Before and After Sarbanes-Oxley
     

Understanding Accounting Academic Research: Before and After Sarbanes-Oxley

by Stephen R. Moehrle
 

The Enron and WorldCom scandals, amongst others, prompted several regulatory overhauls including those provided for under the law widely known as Sarbanes-Oxley. This was the most dynamic period in terms of regulatory reforms to accounting and financial reporting save possibly the 1930s. In this monograph, we summarize and synthesize a decade of academic research

Overview

The Enron and WorldCom scandals, amongst others, prompted several regulatory overhauls including those provided for under the law widely known as Sarbanes-Oxley. This was the most dynamic period in terms of regulatory reforms to accounting and financial reporting save possibly the 1930s. In this monograph, we summarize and synthesize a decade of academic research to place these changes into context in terms of necessity and relative success. We began this monograph by accessing a series of papers that we published over the last decade, to provide a "one-stop shop" for regulators and practitioners to follow developments in the academic literature during this period. Rather than simply compiling these papers, this monograph primarily organized the papers to provide a chronology, and secondly to highlight the various research themes found in the literature according to their year. In doing this, we attempt to tell the story that is emerging from the totality of the findings and points of view. The overarching themes that form the paradigm for this monograph are: the evolving accounting and reporting model in the U.S.; the evolving accounting and reporting model internationally; the individual accounting pronouncements that support the evolving models; the scandals; the public sector response to the scandals; and the private sector response to the scandals. We aim to provide readers with an understanding of the present state of accounting regulation in order to inform further teaching and research. As you read the literature summaries in your areas of interest and expertise, you are encouraged to do so with an eye towards further developing that literature from an academic standpoint and further reinforcing trust in the capital markets from a practitioner perspective. Needless to say, the regulatory environment is not optimal ? it never will be. There are countless opportunities for the academic and practitioner communities to identity and improve suboptimal regulations, which would serve to facilitate more efficient and effective flows of capital. Helpfully this would serve to facilitate more efficient and effective flows of capital. Hopefully this would lead to greater faith in our capital markets in the eyes of global providers.

Product Details

ISBN-13:
9781781907641
Publisher:
Emerald Group Publishing
Publication date:
05/28/2013
Pages:
283
Product dimensions:
6.10(w) x 9.10(h) x 1.20(d)

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