Description
Choose one of these areas and give a summary of some of the current research themes (last 5 years). Provide an 800-word summary of the research conducted (formatted according to APA guidelines) and include a minimum of five new peer-reviewed journal articles. Finally, identify questions the researchers have identified as needing further exploration in these areas.
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;
You must provide an Annotated Bibliography for five sources used with the following in mind: Provide an APA formatted Citation; Summarize the source and discuss the research study that was conducted and what the findings were; Assess the source and discuss how useful it is and how it compares with other sources in your paper; Reflection on how the source will be useful to you in your forum. How does it help to shape your argument and how are you using it to shape your writing?