The Journal of Accounting identified key areas of research in accounting:? The impact of financi

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.

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