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Global Financial Crisis – An Accounting Literature Review And Overview

Author

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  • Toman Cristina

    (Universitatea Babes Bolyai, Facultatea de Stiinte Economice si Gestiunea Afacerilor)

Abstract

Reflecting the magnitude of “financial crisis” in 2008, some academics started examining causal relationships between accounting and the crisis. The purpose of this article is to review the current state of academic research articles related to the global financial crisis that are published in ScienceDirect, Springerlink, Emerald and SSRN databases, in order to identify the trends and researchers’ contributions and to analyze the interplay between the global financial crisis and the accounting. Although there are lots of articles about the current financial crisis, the number of academic articles that examine the relationship between accounting and the crisis are still few, but the research questions are increasing, more and more researchers becoming interested in this topic.

Suggested Citation

  • Toman Cristina, 2012. "Global Financial Crisis – An Accounting Literature Review And Overview," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 966-971, July.
    • Handle: RePEc:ora:journl:v:1:y:2012:i:1:p:966-971
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    File URL: http://anale.steconomiceuoradea.ro/volume/2012/n1/141.pdf
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    References listed on IDEAS

    as
    1. Astami, Emita W. & Tower, Greg, 2006. "Accounting-policy choice and firm characteristics in the Asia Pacific region: An international empirical test of Costly Contracting Theory," The International Journal of Accounting, Elsevier, vol. 41(1), pages 1-21.
    2. Laux, Christian & Leuz, Christian, 2009. "The crisis of fair-value accounting: Making sense of the recent debate," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 826-834, August.
    3. Miller, Peter & Hopper, Trevor & Laughlin, Richard, 1991. "The new accounting history: An introduction," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 395-403.
    4. Paul André & Anne Cazavan-Jeny & Wolfgang Dick & Chrystelle Richard & Peter Walton, 2009. "Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger," Accounting in Europe, Taylor & Francis Journals, vol. 6(1), pages 3-24, June.
    5. Bhimani, Alnoor, 2008. "The role of a crisis in reshaping the role of accounting," Journal of Accounting and Public Policy, Elsevier, vol. 27(6), pages 444-454.
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    7. Arnold, Patricia J., 2009. "Global financial crisis: The challenge to accounting research," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 803-809, August.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Accounting; Accounting regulations; global financial crisis; literature review; databases;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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