Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Legal Issues Main Page
Allen, C. R. and D. N. Mair. 2019. Disclosure of noncompliance with laws and regulations: What whistleblower protections exist for CPAs? The CPA Journal (March): 30-35.
Altamuro, J. and A. Beatty. 2010. How does internal control regulation affect financial reporting? Journal of Accounting and Economics (February): 58-74.
Amel-Zadeh, A., M. E. Barth and W. R. Landsman. 2017. Erratum to: The contribution of bank regulation and fair value accounting to procyclical leverage. Review of Accounting Studies 22(3): 1455-1457.
Amel-Zadeh, A., M. E. Barth and W. R. Landsman. 2017. The contribution of bank regulation and fair value accounting to procyclical leverage. Review of Accounting Studies 22(3): 1423-1454.
American Payroll Association. 2005. Federal Payroll Tax Laws and Regulations. American Payroll Association.
Anantharaman, D. 2012. Comparing self-regulation and statutory regulation: Evidence from the accounting profession. Accounting, Organizations and Society 37(2): 55-77.
Anantharaman, D. and Y. Zhang. 2011. Cover me: Managers' responses to changes in analyst coverage in the post-regulation FD period. The Accounting Review (November): 1851-1885.
Anders, S. B. 2016. Financial reporting and securities regulation resources. The CPA Journal (July): 80-81.
Antle, R. and J. S. Demski. 1991. Contracting frictions, regulation, and the structure of CPA firms. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 1-24.
Archambault, J. J. and M. Archambault. 2005. The effect of regulation on statement disclosures in the 1915 Moody's Manuals. The Accounting Historians Journal 32(1): 1-22.
Armstrong, G. J. 1934. Accounting for depreciation under revised Treasure Department regulations. N.A.C.A. Bulletin (August 15): 1365-1384. (Volume 15, issue 24).
Armstrong, R. D. 1920. Regulation of bond discount. Journal of Accountancy (July): 18-35.
Arnold, P. J. 2005. Disciplining domestic regulation: the World Trade Organization and the market for professional services. Accounting, Organizations, and Society 30(4): 299-330.
Ashenfarb, D. C. 2014. The basic concepts behind the latest OMB rules and regulations. The CPA Journal (May): 60-61, 64.
Ashford, S. J. and A. S. Tsui. 1991. Self-regulation for managerial effectiveness: The role of active feedback seeking. The Academy of Management Journal 34(2): 251-280.
Atiase, R. K., L. S. Bamber and R. N. Freeman. 1988. Accounting disclosures based on company size: Regulations and capital markets evidence. Accounting Horizons (March): 18-26.
Avery, H. G. 1959. Cost distribution by regulation. The Accounting Review (April): 250-256.
Ayres, F. L., B. R. Jackson and P. S. Hite. 1989. The economic benefits of regulation: Evidence from professional tax preparers. The Accounting Review (April): 300-312.
Baber, W. R. and A. K. Gore. 2008. Consequences of GAAP disclosure regulation: Evidence from municipal debt issues. The Accounting Review (May): 565-591.
Balderston, F. E. 1966. Financial regulation as a control system problem: The case of the savings and loan industry. Management Science (June): B417-B432.
Barlas, S. 2015. Updating regulation S-X, and PBGS rule riles pension sponsors. Strategic Finance (December): 11.
Barlas, S. 2016. Congress seeks changes to Regulation S-K: Two new corporate reporting provisions aim to streamline and improve SEC disclosure documents, and Key business tax changes. Strategic Finance (March): 13.
Barlas, S. 2016. Proposed regulations for Reg D financing: The Private Placement Improvement Act of 2016 would prevent the SEC from implementing proposed rules related to Regulation D., and Work begins on Regulation S-K revisions. Strategic Finance (July): 12.
Barlas, S. 2018. SEC finally proposes changes to regulation S-K. Strategic Finance (January): 11.
Barlas, S. 2019. SEC proposes changes to Regulation S-K. Strategic Finance (November): 10.
Barlin, R. 2017. Regulation on the rise as Bitcoin gains popularity. The CPA Journal (June): 10-11.
Barniv, R., O. Hope, M. J. Myring and W. B. Thomas. 2009. Do analysts practice what the preach and should investors listen? Effects of recent regulations. A forum on the mapping from analysts' forecasts to analysts' recommendations. The Accounting Review (July): 1015-1039.
Barry, J. S. 2014. IRS taxpayer regulation program misses its target. The CPA Journal (July): 5.
Basu, S. 2003. Discussion of enforceable accounting rules and income measurement by early 20th century railroads. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 433-444.
Bátiz-Lazo, B. and M. Billings. 2012. Accounting regulation and management discretion - A case note. Abacus 48(3): 414-437.
Bauer, J. 1926. The problem of effective regulation of public utilities. Harvard Business Review (October): 68-79.
Bauer, J. 1937. The concepts of capital and income in the regulation of public utilities. The Accounting Review (March): 22-29.
Baumker, M., P. Biggs, S. E. McVay and J. Pierce. 2014. The disclosure of non-GAAP earnings following regulation G: An analysis of transitory gains. Accounting Horizons (March): 77-92.
Benston, G. J. 1976. Public (U.S.) compared to private (U.K.) regulation of corporate financial disclosure. The Accounting Review (July): 483-498.
Berger, P. B. and R. Hann. 2003. The impact of SFAS No. 131 on information and monitoring. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 163-223.
Bertomeu, J. and E. Cheynel. 2013. Toward a positive theory of disclosure regulation: In search of institutional foundations. The Accounting Review (May): 789-824.
Bertomeu, J. and R. P. Magee. 2011. From low-quality reporting to financial crises: Politics of disclosure regulation along the economic cycle. Journal of Accounting and Economics (November): 209-227.
Bertomeu, J. and R. P. Magee. 2015. Political pressures and the evolution of disclosure regulation. Review of Accounting Studies 20(2): 775-802.
Bierman, H. Jr. 1969. Accelerated depreciation and rate regulation. The Accounting Review (January): 65-78.
Bierman, H. Jr. 1974. Regulation, implied revenue requirements, and methods of depreciation. The Accounting Review (July): 448-454.
Birnbaum, P. H. 1984. The choice of strategic alternatives under increasing regulation in high technology companies. The Academy of Management Journal 27(3): 489-510.
Bischof, J., H. Daske and C. J. Sextroh. 2020. Why do politicians intervene in accounting regulation? The role of ideology and special interests. Journal of Accounting Research (June): 589-642.
Blacconiere, W. G. 1991. Market reactions to accounting regulations in the savings and loan industry. Journal of Accounting and Economics (March): 91-113.
Blacconiere, W. G., M. F. Johnson and M. F. Lewis. 2008. The role of tax regulation and compensation contracts in the decision to voluntarily expense employee stock options. Journal of Accounting and Economics (September): 101-111.
Blacconiere, W. G., M. F. Johnson and M. S. Johnson. 2000. Market valuation and deregulation of electric utilities. Journal of Accounting and Economics (April): 231-260.
Blanchard, G. A., C. W. Chow and E. Noreen. 1986. Information asymmetry, incentive schemes, and information biasing: The case of hospital budgeting under rate regulation. The Accounting Review (January): 1-15.
Blaskovich, J., C. Davis and E. Z. Taylor. 2012. Enterprise risks, rewards, and regulation. Journal of Applied Business Research 28(4): 563-580.
Bloom, R. and P. R. Weiss. 2010. New ideas for improving regulation, standards, and education. The CPA Journal (April): 14-19.
Bonetti, P., M. Duro and G. Ormazabal. 2020. Disclosure regulation and corporate acquisitions. Journal of Accounting Research (March): 55-103.
Bourveau, T., G. She and A. Zaldokas. 2020. Corporate disclosure as a tacit coordination mechanism: Evidence from cartel enforcement regulations. Journal of Accounting Research (May): 295-332.
Bozanic, Z., M. W. Dirsmith and S. Huddart. 2012. The social constitution of regulation: The endogenization of insider trading laws. Accounting, Organizations and Society 37(7): 461-481.
Brackney, W. O. and H. R. Anderson. 1981. Regulation of cost accounting: The answer or the abyss. Management Accounting (October): 24-31.
Bradshaw, M. T. 2009. Analyst information processing, financial regulation, and academic research. A forum on the mapping from analysts' forecasts to analysts' recommendations. The Accounting Review (July): 1073-1083.
Bragg, S. M. 2004. The Ultimate Accountants' Reference Including GAAP, IRS and SEC Regulations, Leases, Pensions and More. John Wiley & Sons.
Bragg, S. M. 2006. The Ultimate Accountants' Reference: Including GAAP, IRS and SEC Regulations, Leases, and More. Wiley.
Bragg, S. M. 2010. The Ultimate Accountants' Reference: Including GAAP, IRS and SEC Regulations, Leases, and More, 3rd edition. Wiley.
Brock, H. R. 1963. Joint-cost allocation - Not a rate basis. N.A.A. Bulletin (February): 19-26. (Using a variety of bases for cost allocation between gas and oil production shows wide results and should not be used in price regulation).
Bromwich, M. and C. Hong. 2000. Costs and regulation in the U.K. telecommunications industry. Management Accounting Research (March): 137-165.
Brown, L. D., S. Hugon and H. Lu. 2010. Brokerage industry self-regulation: The case of analysts’ background disclosures. Contemporary Accounting Research 27(4): 1025-1062.
Brownlee, E. R. II and S. D. Young. 1986. Financial disclosure regulation and its critics. Journal of Accounting Education 4(1): 113-126.
Buijink, W. 2006. Evidence-based financial reporting regulation. Abacus 42(3-4): 296-301.
Burks, J. J, C. Cuny, J. Gerakos and J. Granja. 2018. Competition and voluntary disclosure: Evidence from deregulation in the banking industry. Review of Accounting Studies 23(4): 1471-1511.
Bushee, B. J. and C. Leuz. 2005. Economic consequences of SEC disclosure regulation: Evidence from the OTC bulletin board. Journal of Accounting and Economics (June): 233-264.
Bushee, B. J., D. A. Matsumoto and G. S. Miller. 2004. Managerial and investor responses to disclosure regulation: The case of Reg FD and conference calls. The Accounting Review (July): 617-643.
Cabot, P. 1929. Public utility rate regulation. Harvard Business Review (April): 257-266.
Cabot, P. 1929. Public utility rate regulation II. Harvard Business Review (July): 413-422.
Campbell, K., D. A. Ellingson, M. A. Notbohm and G. Gaynor. 2014. The SEC's regulation fair disclosure and social media. The CPA Journal (November): 26-29.
Carcello, J. V. 2009. From crisis to confidence: What is the role of regulation? The CPA Journal (June): 14-15.
Carmichael, D. R. 2008. Auditing Trust and Governance: Developing Regulation in Europe by Reiner Quick, Stuart Turley, Marleen Willekens. The Accounting Review (November): 1677-1679.
CCH. 2007. Cost Accounting Standards Board Regulations as of January 1, 2007. Commerce Clearing House.
CCH. 2010. Cost Accounting Standards Board Regulations as of January 2010. CCH Inc.
Chan, H. K. and L. Chow. 1997. International transfer pricing for business operations in China: Inducements, regulation and practice. Journal of Business Finance & Accounting 24(9-10): 1269-1289.
Chen, C. J. P., S. Chen and X. Su. 2001. Profitability regulation, earnings management, and modified audit opinions: Evidence from China. Auditing: A Journal of Practice and Theory 20(2): 9-30.
Chen, K. C. W. and H. Yuan. 2004. Earnings management and capital resource allocation: Evidence from China's accounting-based regulation of rights issues. The Accounting Review (July): 645-665.
Chen, K. C. W. and J. Wang. 2007. Accounting-based regulation in emerging markets: The case of China’s seasoned-equity offering. The International Journal of Accounting 42(3): 221-236.
Chen, X., J. Huang, X. Li and T. Zhang. 2018. Corporate governance and resource allocation efficiency: Evidence from IPO regulation in China. Journal of International Accounting Research 17(3): 43-67.
Chen, Z., D. S. Dhaliwal and H. Xie. 2010. Regulation fair disclosure and the cost of equity capital. Review of Accounting Studies 15(1): 106-144.
Chiwamit, P., S. Modell and R. W. Scapens. 2017. Regulation and adaption of management accounting innovations: The case of economic value added in Thai state-owned enterprises. Management Accounting Research (December): 30-48.
Chow, C. W. 1983. 1982 Competitive manuscript award: The impacts of accounting regulation on bondholder and shareholder wealth: The case of the securities acts. The Accounting Review (July): 485-520.
Chow, C. W. 1983. The impacts of accounting regulation on bondholder and shareholder wealth: The case of the securities acts. The Accounting Review (July): 485-520.
Christensen, H. B., M. Maffett and L. Vollon. 2019. Securities regulation, household equity ownership, and trust in the stock market. Review of Accounting Studies 24(3): 824-859.
Chu, X., K. Breaux and M. Chiasson. 2017. Determining the treatment of certain interest in corporations as stock or indebtedness: Final regulations to address inversions and earnings stripping. The CPA Journal (October): 42-46.
Clinton, S. B., J. T. White and T. Woidtke. 2014. Differences in the information environment prior to seasoned equity offerings under relaxed disclosure regulation. Journal of Accounting and Economics (August): 59-78.
Cohen, J. R., C. Hayes, G. Krishnamoorthy, G. S. Monroe and A. M. Wright. 2013. The effectiveness of SOX regulation: An interview study of corporate directors. Behavioral Research In Accounting 25(1): 61-87.
Collins, J. H., G. G. Geisler and D. A. Shackelford. 1997. The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations. Journal of Accounting and Economics (31 December): 337-361.
Cooke, M. L. 1930. Shoring up the regulation of electrical utilities. Harvard Business Review (April): 316-328.
Cooper, D. J. and K. Robson. 2006. Accounting, professions and regulation: Locating the sites of professionalization. Accounting, Organizations and Society 31(4-5): 415-444.
Cooper, J. A. 1913. Federal relations: Advancement and regulations of the profession. Journal of Accountancy (January): 1-9.
Corona, C., L. Nan and G. Zhang. 2019. Banks' asset reporting frequency and capital regulation: An analysis of discretionary use of fair-value accounting. The Accounting Review (March): 157-178.
Covaleski, M. A., M. W. Dirsmith and J. M. Weiss. 2013. The social construction, challenge and transformation of a budgetary regime: The endogenization of welfare regulation by institutional entrepreneurs. Accounting, Organizations and Society 38(5): 333-364.
Covaleski, M. A., M. W. Dirsmith and S. Samuel. 1995. The use of accounting information in governmental regulation and public administration: The impact of John R. Commons and early institutional economists. The Accounting Historians Journal 22(1): 1-33.
Crozier, M. and J. Thoenig. 1976. The regulation of complex organized systems. Administrative Science Quarterly 21(4): 547-570. (Analysis of the French government).
D'Aunno, T. 2010. Book review: Reputation and Power: Organizational Image and Pharmaceutical Regulation at the FDA by D. Carpenter. Administrative Science Quarterly 55(4): 671-672.
Dalton, T. M. 2019. Proposed regulations clarify the IRC section 199A deduction. The CPA Journal (January): 18-25.
Darr, A. 2009. Book review: Moral Gray Zones: Side Productions, Identity, and Regulation in an Aeronautic Plant by Michel Anteby. Administrative Science Quarterly 54(3): 525-527.
Dayson, K. and P. Vik. 2014. Toward an architecture of microcredit regulation: The case of the European code of good conduct. Cost Management (March/April): 18-25.
Dean, T. J. and R. L. Brown. 1995. Pollution regulation as a barrier to new firm entry: Initial evidence and implications for future research. The Academy of Management Journal 38(1): 288-303.
DeAngelo, L. E. 1981. Auditor independence, ‘low balling’, and disclosure regulation. Journal of Accounting and Economics (August): 113-127.
Dein, R. C. 1949. Original cost and public utility regulation. The Accounting Review (January): 68-80.
Delaney, P. R. 2004. Business Environment CPA 2004 with Business CPA 2004 Regulation Set. John Wiley & Sons.
Demski, J. S., H. Lin and D. E. M. Sappington. 2008. Asset revaluation regulation with multiple information sources. The Accounting Review (July): 869-891.
Denis, D. K. 2012. Mandatory clawback provisions, information disclosure, and the regulation of securities markets. Journal of Accounting and Economics (October-December): 197-200.
Dewing, I. and O. Georgiou. 2014. Book review: The Nature of Accounting Regulation by Ian Dennis. The Accounting Review (November): 2331-2334.
Dhole, S., S. B. Khumawala, S. Mishra and T. Ranasinghe. 2015. Executive compensation and regulation-imposed governance: Evidence from the California Nonprofit Integrity Act. The Accounting Review (March): 443-466.
Dillon, T. H. 1925. Some aspects of public utility regulation. Harvard Business Review (October): 32-39.
Dinh, T., W. Schultze, T. List and N. Zbiegly. 2020. R&D disclosures and capitalization under IAS 38 - Evidence on the interplay between national institutional regulations and IFRS adoption. Journal of International Accounting Research 19(1): 29-55.
Donelson, D. C., J. J. Hopkins and C. G. Yust. 2018. The cost of disclosure regulation: Evidence from D&O insurance and nonmeritorious securities litigation. Review of Accounting Studies 23(2): 528-588.
Dong, Y., N. Hu, X. Li and L. Liu. 2017. Analyst firm coverage and forecast accuracy: The effect of regulation fair disclosure. Abacus 53(4): 450-484.
Doogar, R., P. Sivadasan and I. Solomon. 2010. The regulation of public company auditing: Evidence from the transition of AS5. Journal of Accounting Research (September): 795-814.
Dopuch, N. 1989. The impact of regulations on financial accounting research. Contemporary Accounting Research 5(2): 494-500.
Dowling, C., W. R. Knechel and R. Moroney. 2018. Public oversight of audit firms: The slippery slope of enforcing regulation. Abacus 54(3): 353-380.
Emmons, W. 2000. The Evolving Bargain: Strategic Implications of Deregulation and Privatization. Harvard Business School Press.
Empson, L. 2004. Organizational identity change: Managerial regulation and member identification in an accounting firm acquisition. Accounting, Organizations and Society 29(8): 759-781.
Enis, C. R. and E. A. Morash. 1985. Accounting for public policy actions: The case of motor carrier deregulation. Abacus 21(1): 63-83.
Entwistle, G. M., G. D. Feltham and C. Mbagwu. 2006. Financial reporting regulation and the reporting of pro forma earnings. Accounting Horizons (March): 39-55.
Ezzamel, M. and J. Z. Xiao. 2015. The development of accounting regulations for foreign invested firms in China: The role of Chinese characteristics. Accounting, Organizations and Society (44): 60-84.
Ezzamel, M., Z. J. Xiao and A. Pan. 2007. Political ideology and accounting regulation in China. Accounting, Organizations and Society 32(7/8): 669-700.
Edelman, B. and D. Geradin. 2016. Spontaneous deregulation: How to compete with platforms that ignore the rules. Harvard Business Review (April): 80-87.
Edwards, J. R. and R. Chandler. 2001. Contextualizing the process of accounting regulation: A study of nineteenth-century British friendly societies. Abacus 37(2): 188-216.
Elder, R. J. and A. A. Yebba. 2020. The introduction of state regulation and auditor retendering in school districts: Local audit market structure, audit pricing, and internal controls reporting. Auditing: A Journal of Practice & Theory 39(2): 81-115.
Fahey, M. J. 1945. Costs of terminated war contracts under joint termination regulations. N.A.C.A. Bulletin (January 15): 517-535.
Fair, L. 1968. Product line accounting: The proposed regulation and its effects. Management Accounting (November): 18-22.
Fargher, N. L., A. Jiang and Y. Yu. 2018. Further evidence on the effects of regulation on the exit of small auditors from the audit market and resulting audit quality. Auditing: A Journal of Practice & Theory 37(4): 95-115.
Fernald, H. B. 1918. Depreciation and obsolescence as governed by federal income tax regulations. Journal of Accountancy (April): 241-247.
Firth, M. A. 1973. An empirical examination of the applicability of adopting the AICPA and NYSE regulations on free share distributions in the U.K.. Journal of Accounting Research (Spring): 16-24.
Fjell, K. and O. Foros. 2008. Access regulation and strategic transfer pricing. Management Accounting Research (March): 18-31.
Flynn, K. M. 2019. The death knell for SALT cap workarounds? Treasury final regulations uphold the $10,000 cap. The CPA Journal (September): 62-63.
Francis, J., D. Nanda and X. Wang. 2006. Re-examining the effects of regulation fair disclosure using foreign listed firms to control for concurrent shocks. Journal of Accounting and Economics (September): 271-292.
Franco, F. 2016. Book review: Institutional Investor Activism: Hedge Funds and Private Equity, Economics and Regulation. The Accounting Review (March): 707-710.
Franklin, W. H. 1942. Scheduling shipments under priority regulations. N.A.C.A. Bulletin (April 1): 1041-1049.
Friedman, H. L. and M. S. Heinle. 2016. Lobbying and uniform disclosure regulation. Journal of Accounting Research (June): 863-893.
Funk, R. J. and D. Hirschman. 2014. Derivatives and deregulation: Financial innovation and the demise of Glass-Seagall. Administrative Science Quarterly 59(4): 669-704.
Gao, F. 2016. To comply or not to comply: Understanding the discretion in reporting public float and SEC regulations. Contemporary Accounting Research 33(3): 1075-1100.
Gao, F., J. S. Wu and J. Zimmerman. 2009. Unintended consequences of granting small firms exemptions from securities regulation: Evidence from the Sarbanes-Oxley Act. Journal of Accounting Research (May): 459-506.
Garner, S. A., P. D. Hutchison and T. L. Conover. 2016. The effect of SEC disclosure regulation regarding audit committees' financial experts on foreign private issuers cross-listed on U.S. securities exchanges. Journal of International Accounting Research 15(2): 7-26.
Garner, S. A., P. D. Hutchison and T. L. Conover. 2017. Economic consequences of SEC regulation pertaining to financial expert definition. Advances in Accounting: Incorporating Advances in International Accounting (36): 75-86.
Geller, S. M. 2016. Department of Labor finalizes retirement advice regulation. The CPA Journal (June): 76-79.
Gerakos, J., M. Lang and M. Maffett. 2013. Post-listing performance and private sector regulation: The experience of London's alternative investment market. Journal of Accounting and Economics (December Supplement): 189-215.
Ghosh, A. and R. Pawlewicz. 2009. The impact of regulation on auditor fees: Evidence from the Sarbanes-Oxley Act. Auditing: A Journal of Practice & Theory 28(2): 171-197.
Gintschel, A. and S. Markov. 2004. The effectiveness of Regulation FD. Journal of Accounting and Economics (September): 293-314.
Godfrey, J. M. and S. M. Warren. 1995. Lessee reactions to regulation of accounting for leases. Abacus 31(2): 201-228.
Goldfarb, A. and C. E. Tucker. 2011. Privacy regulation and online advertising. Management Science (January): 57-71.
Gracia, L. and L. Oats. 2012. Boundary work and tax regulation: A Bourdieusian view. Accounting, Organizations and Society 37(5): 304-321.
Grandy, J. B. and S. R. Hiatt. 2020. State agency discretion and entrepreneurship in regulated markets. Administrative Science Quarterly 65(4): 1092-1131.
Granja, J. 2018. Disclosure regulation in the commercial banking industry: Lessons from the national banking era. Journal of Accounting Research (March): 173-216.
Granof, M. H. 1992. Privatization: The road to federal regulation of auditing. Accounting Horizons (December): 76-85.
Grant, C. T. and G. H. Grant. 2008. Can regulations curb excessive executive pay? Strategic Finance (September): 31-39.
Hagerman, R. L. 1975. A test of government regulation of accounting principles. The Accounting Review (October): 699-709.
Hail, L. and C. Leuz. 2006. International differences in the cost of equity capital: Do legal institutions and securities regulation matter? Journal of Accounting Research (June): 485-531.
Hail, L., A. Tahoun and C. Wang. 2018. Corporate scandals and regulation. Journal of Accounting Research (May): 617-671.
Halliday, T. C. and B. G. Carruthers. 1996. The moral regulation of markets: Professions, privatization and the English insolvency act 1986. Accounting, Organizations and Society 21(4): 371-413.
Halperin, R. and B. Srinidhi. 1987. The effects of the U. S. income tax regulations' transfer pricing rules on allocative efficiency. The Accounting Review (October): 686-706.
Halpern, J. 2018. Taxes: When equipment repairs are ordinary and necessary: New regulations provide some help in determining whether equipment repairs and improvements should be capitalized or expensed. Strategic Finance (January): 18, 20.
Hammami, R., I. Nouira and Y. Frein. 2018. Effects of customers' awareness and environmental regulations on the emission intensity and price of a product. Decision Sciences 49(6): 1116-1155.
Hao, Z. P. 1999. Regulation and organization of accountants in China. Accounting, Auditing and Accountability Journal 12(3): 286-302.
Harrison, G. L. and J. L. McKinnon. 1986. Culture and accounting change: A new perspective on corporate reporting regulation and accounting policy formulation. Accounting, Organizations and Society 11(3): 233-252.
Hart, O. 2009. Regulation and Sarbanes-Oxley. Journal of Accounting Research (May): 437-445.
Harvey, L. S. 2012. Major new duties for 401(k) plan sponsors and vendors: Expanded regulations under ERISA. The CPA Journal (February): 58-59.
Haveman, H. A. 1993. Organizational size and change: Diversification in the savings and loan industry after deregulation. Administrative Science Quarterly 38(1): 20-50.
Haw, I., D. Qi, D. Wu and W. Wu. 2005. Market consequences of earnings management in response to security regulations in China. Contemporary Accounting Research 22(1): 95-140.
Haw, I., K. Park, D. Qi, and W. Wu. 2006. Securities regulation, the timing of annual report release, and market implications: Evidence from China. Journal of International Financial Management & Accounting 17(2): 110-139.
Hayes, R. M. 2009. Discussion of Unintended consequences of granting small firms exemptions from securities regulation: Evidence from the Sarbanes-Oxley Act. Journal of Accounting Research (May): 507-518.
Healy, P. M. 2003. Discussion of privacy in e-commerce: Development of reporting standards, disclosure, and assurance services in an unregulated market. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 311-315.
Heath, L. C. 1987. Accounting: How to meet the challenges of relevance and regulations. Accounting Horizons (June): 79-82.
Heflin, F. and C. Hsu. 2008. The impact of the SEC's regulation of non-GAAP disclosures. Journal of Accounting and Economics (December): 349-365.
Heflin, F., K. R. Subramanyam and Y. Zhang. 2003. Regulation FD and the financial information environment: Early evidence. The Accounting Review (January): 1-37.
Heflin, F., W. J. Kross and I. Suk. 2016. Asymmetric effects of regulation FD on management earnings forecasts. The Accounting Review (January): 119-152.
Hegarty, J. 1997. Accounting for the global economy: Is national regulation doomed to disappear? Accounting Horizons (December): 75-90.
Hilary, G. and C. Lennox. 2005. The credibility of self-regulation: Evidence from the accounting profession's peer review program. Journal of Accounting and Economics (December): 211-229.
Hoffmann, S. 2014. Book review: The Routledge Companion to Accounting, Reporting and Regulation by Carien Van Mourik, Peter Walton. The Accounting Review (September): 1933-1936.
Holzhacker, M., R. Krishnan and M. D. Mahlendorf. 2015. The impact of changes in regulation on cost behavior. Contemporary Accounting Research 32(2): 534-566.
Honigsberg, C. 2019. Hedge fund regulation and fund governance: Evidence on the effects of mandatory disclosure rules. Journal of Accounting Research (September): 845-888.
Hope, O. 2003. Disclosure practices, enforcement of accounting standards, and analysts' forecast accuracy: An international study. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 235-272.
Hope, O. and H. Lu. 2020. Economic consequences of corporate governance disclosure: Evidence from the 2006 SEC regulation on related-party transactions. The Accounting Review (July): 263-290.
Hopson, J. F. 2012. Before the sun sets: Examining the portability election and related temporary regulations. The CPA Journal (September): 42-45.
Howard, A. 2019. The regulation of AI - Should organizations be worried? MIT Sloan Management Review (Summer): 1-3.
Hughes, K. E. II, J. A. Johnston, J. B. Omonuk and M. T. Dugan. 2012. Rate regulation of U.S. electric utilities: Does it deter earnings management? Advances in Accounting: Incorporating Advances in International Accounting 28(1): 49-63.
Hunt, H. G. III. and R. L. Hogler. 1993. An institutional analysis of accounting growth and regulation in the United States. Accounting, Organizations and Society 18(4): 341-360.
Hunton, J. E. 2005. Behavioral self-regulation of telework locations: Interrupting interruptions! Journal of Information Systems (Fall): 111-140. (Retracted).
Ingram, R. W. and E. G. Chewning. 1983. The effect of financial disclosure regulation on security market behavior. The Accounting Review (July): 562-580.
Irani, A. J. and I. Karamanou. 2003. Regulation fair disclosure, analyst following, and analyst forecast dispersion. Accounting Horizons (March): 15-29.
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