The Journal of Accounting identified key areas of research in accounting:
- The impact of financial reporting and disclosure on stock prices;
- The economics of auditing, enforcement and audit oversight;
- The use of accounting information in contracting in debt, labor, supply, and other markets;
- The role of accounting in compensation and in corporate governance;
- The role of managerial accounting on internal decision making such as budgeting, costing, and transfer pricing;
- The real effects of financial reporting and disclosure (e.g. on firm behavior);
- The economics of regulation of financial reporting and disclosure, including bank regulation;
- International differences in financial reporting and the role of reporting standards in international capital markets;
- The political economy of standard-setting;
- The use of accounting information in public finance and macroeconomic statistics;
- The impact of tax regulation on transaction structuring;
- 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.
DISCUSSION ASSIGNMENT INSTRUCTIONS
Provide a 600 to 800-word summary (formatted according to APA guidelines) of the new
research in this area from a minimum of five new 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.