1) An overview of the accounting standard or disclosure requirement. If necessary, visit the FASB website or the SEC website (www.sec.gov) for access to the accounting standard or disclosure requirement. To access the FASB Accounting Standards Codification (ASC), copy and paste the following URL into your browser: http://www2.aaahq.org/ascLogin.cfm
Use the username and password from the file available for the assigned writer.
2) A brief discussion of what academic researchers has found about the effect of the standard or disclosure requirement on the manager and/or investor behavior and decision-making.
3) A content outline of the paper (i.e., what you plan to write in each section). Feel free to add more content in addition to requirements 1 and 2.
4) A list of at least six relevant articles from scholarly or academic journals. See the list of highest and high-influence accounting journals below.
Highest influence journals:
Accounting Review, The
Accounting, Organizations and Society
Contemporary Accounting Research
Journal of Accounting and Economics
Journal of Accounting Research
Review of Accounting Studies
Auditing: A Journal of Practice and Theory
Behavioral Research in Accounting
Journal of Accounting and Public Policy
Journal of Accounting, Auditing and Finance
Journal of Business Finance and Accounting
Journal of Management Accounting Research
Journal of the American Taxation Association