Бухгалтерский учет и маркетинг

A look Back at Accounting Research on Derivatives and Recommendations for Future Work

Abstract

Landon Mauler

Derivatives have been a crucial financial instrument in global markets for decades and accounting research has played a vital role in understanding their complexities and implications. This article provides an overview of past accounting research on derivatives and offers recommendations for future studies to address emerging challenges and advancements. The areas of accounting research discussed include financial accounting, managerial accounting, auditing and assurance, taxation, accounting information systems and ethics and professionalism. Valuation and measurement have been a focal point of research, with studies exploring fair value measurement, hedge accounting standards and disclosure practices. Additionally, research has examined the impact of derivatives on financial reporting quality and earnings volatility. Future research should focus on emerging financial instruments such as crypto currency derivatives and carbon emission derivatives, as well as investigate the effectiveness of hedge accounting models and the systemic risk implications of derivatives.