Topics: - The intended and unintended economic consequences of changes in disclosure regulations or accounting standards on capital markets; - The effect of the institutional environment and enforcement on financial reporting - either within a single jurisdiction or comparison across countries,...

The Editors of Accounting & Finance invite submissions that address issues related to the Research Forum theme. We believe the theme is sufficiently broad to encompass submissions from all areas of accounting as well as finance. We particularly encourage papers related to the implementation of...