Discussion Thread: Accounting

 

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. 

Please I need  600 mim for the discusion question. AB for the five sourses See attachment

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