Discussion Thread: Accounting
TheJournal of Accountingidentified key areas of research in accounting:
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The impact of financial reporting and disclosure on stock prices;
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The economics of auditing, enforcement and audit oversight;
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The use of accounting information in contracting in debt, labor, supply, and other markets;
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The role of accounting in compensation and in corporate governance;
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The role of managerial accounting on internal decision making such as budgeting, costing, and transfer pricing;
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The real effects of financial reporting and disclosure (e.g. on firm behavior);
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The economics of regulation of financial reporting and disclosure, including bank regulation;
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International differences in financial reporting and the role of reporting standards in international capital markets;
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The political economy of standard-setting;
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The use of accounting information in public finance and macroeconomic statistics;
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The impact of tax regulation on transaction structuring;
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The role of transparency in markets and society;
Choose one of these areas and give a summary of some of the current research themes (last 5 years).Finally,identify questions the researchers have identified as needing further exploration in these areas.
Provide a 600 to 800-word summary (formatted according to APA guidelines) of the new research in this area from a minimum of fivenew peer reviewed journal articles and identify questions that need exploring in future research.
Your discussion should be organized in a three-paragraph format:
Introductory Paragraph:
gives an overview and definition of the topic you chose. At the end of the paragraph it gives an idea of how your forum is organized.
Current Trends Paragraph:
In this paragraph, you will discuss the themes that you found in the research from the 5 articles related to your topic. This paragraph should be a synthesis of the research and not just a listing of annotated summaries.
Future Research Paragraph:
In this paragraph, you will discuss areas of future research by referencing the 5 articles that you identified. The future research areas should be based on the findings of the authors of those articles rather than general ideas you may have.
*A reference section should then be included at the end of your discussion.