SNIP measures contextual citation impact by weighting citations based on the total number of citations in a subject field.
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The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies. These entities and self-regulatory organizations such as U.S. State Societies of CPAs and the American Institute of Certified Public Accountants and equivalent and emerging national bodies that exist in most developed and developing countries are among the emerging entities which attempt to coordinate the activities of professional accountants among sovereign nations. It is important for academics, students, practitioners, regulators and researchers to consider and study the role and relationship of such bodies with the practice and content of our discipline.
Research in Accounting Regulation seeks high quality manuscripts which address accounting regulatory policy, broadly defined, including:
• Self regulatory activities • Case law and litigation • Legislation and government regulation • The economics of regulation of markets, and disclosure, including modeling • Matters involving the structure of education, licensing, and accreditation
The editors encourage submission of original empirical, behavioral or applied research manuscripts which consider strategic and policy implications for regulation, regulatory models and markets. It is intended for individual researchers, practitioners, regulators and students of accountancy who desire to increase their understanding of the regulation of accountancy.
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