Overall Accounting Research Trends during 2024 in The Accounting Review > 연구보고서 및 학회지
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Based on the provided source papers and our categorized conversation history from The Accounting Review (Volume 99, Issues 1-6) published in 2024, several distinct research trends emerge. The literature predominantly focuses on empirical financial accounting, heavily emphasizing the impact of modern technology, alternative data sources, and new regulatory standards on capital markets.Here is a summary of the overall accounting research trends during 2024:
1. Dominance of Financial Disclosure and Alternative Information Channels
2. The Impact of Technology and Market Microstructure
3. Evaluating Specific Regulatory Standards and Institutional Interventions
4. Auditing: Human Capital, Remote Work, and Litigation
5. Managerial Incentives and Tax Aggressiveness
Summarized by AI.
