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Volume 1(1) March 1987 - Volume 31(4) December 2017

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Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

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Gamble, G. O. and J. J. Cramer Jr. 1992. The role of present value in the measurement and recording of nonmonetary financial assets and liabilities: An examination. Accounting Horizons (December): 32-41.

Gamble, G. O., K. Hsu, D. Kite and R. R. Radtke. 1995. Environmental disclosures in annual reports and 10Ks: An examination. Accounting Horizons (September): 34-54.

Gamling, A. A., E. F. O'Donnell and S. D. Vandervelde. 2013. An experimental examination of factors that influence auditor assessments of deficiency in internal control over financial reporting. Accounting Horizons (June): 249-270.

Gao, P. 2013. A two-step representation of accounting measurement. Accounting Horizons (December): 861-866.

Gaver, J. J. and S. M. Im. 2014. Funding sources and excess CEO compensation in not-for-profit organizations. Accounting Horizons (March): 1-16.

Gaver, J. J., E. E. Harris and S. M. Im. 2016. Determinants and consequences of nonprofit debt ratings. Accounting Horizons (September): 363-378.

Ge, W. and S. McVay. 2005. The disclosure of material weaknesses in internal control after the Sarbanes-Oxley Act. Accounting Horizons (September): 137-158.

Geerts, G. L., L. E. Graham, E. G. Mauldin, W. E. McCarthy and V. J. Richardson. 2013. Integrating information technology into accounting research and practice. Accounting Horizons (December): 815-840.

Geiger, M. A. and D. V. Rama. 2006. Audit firm size and going-concern reporting accuracy. Accounting Horizons (March): 1-17.

Geiger, M. A. and K. Raghunandan. 2002. Going-concern opinions in the "New" legal environment. Accounting Horizons (March): 17-26.

Geiger, M. A. and P. L. Taylor III. 2003. CEO and CFO certifications of financial information. Accounting Horizons (December): 357-368.

Geiger, M. A., K. Raghunandan and W. Riccardi. 2014. The global financial crisis: U.S. bankruptcies and going-concern audit opinions. Accounting Horizons (March): 59-75.

Gellein, O. S. 1987. Periodic earnings: Income? or indicator? Accounting Horizons (June): 59-64.

Gerboth, D. L. 1987. The accounting game. Accounting Horizons (December): 96-99.

Gerboth, D. L. 1987. The conceptual framework: Not definitions, but professional values. Accounting Horizons (September): 1-8.

Gerboth, D. L. 1988. The profession. Accounting Horizons (March): 104-108.

Gerboth, D. L. 1988. The profession. Accounting Horizons (June): 94-99.

Gernon, H. 1996. Accounting Horizons: An international perspective. Accounting Horizons (March): 124.

Gernon, H. 1997. Announcement of editorial transition. Accounting Horizons (March): 76 and (June): 81.

Gernon, H. 1997. Editorial. Accounting Horizons (December): 49.

Ghosh, A. and C. Y. Tang. 2015. Auditor resignation and risk factors. Accounting Horizons (September): 529-549.

Ghosh, A., E. Peltier and C. Xing. 2017. Audit quality of Chinese ADR engagements. Accounting Horizons (June): 25-43.

Gibson, C. 1988. Quasi-reorganizations in practice. Accounting Horizons (September): 83-89.

Glazer, A. S. and H. R. Jaenicke. 1991. The conceptual framework, museum collections, and user-oriented financial statements. Accounting Horizons (December):28-43.

Glazer, A. S. and H. R. Jaenicke. 2002. A pathology of the Independence Standards Board's conceptual framework project. Accounting Horizons (December): 329-352.

Glendening, M. 2017. Critical accounting estimate disclosures and the predictive value of earnings. Accounting Horizons (December): 1-12.

Glover, J. C. 2012. Disclosure and incentives. Accounting Horizons (June): 371-380.

Glover, J. C., Y. Ijiri, C. B. Levine and P. J. Liang. 2005. Separating facts from forecasts in financial statements. Accounting Horizons (December): 267-282.

Glover, S. M., D. F. Prawitt and M. H. Taylor. 2009. Audit standard setting and inspection for U.S. public companies: A critical assessment and recommendations for fundamental change. Accounting Horizons (June): 221-237.

Goeltz, R. K. 1991. International accounting harmonization: The impossible (and unnecessary?) dream. Accounting Horizons (March): 85-88.

Gold, A., J. E. Hunton and M. I. Gomaa. 2009. The impact of client and auditor gender on auditors' judgments. Accounting Horizons (March): 1-18. (Retracted).

Gold, A., J. E. Hunton and M. I. Gomaa. 2015. Retraction: The impact of client and auditor gender on auditors' judgments. Accounting Horizons (September): 743.

Goldberg, S. R., C. A. Tritshler and J. H. Godwin. 1995. Financial reporting for foreign exchange derivatives. Accounting Horizons (June): 1-16.

Gonzalo, J. A. 1997. The role, the position and the liability of the statutory auditor within the European Union. Accounting Horizons (March): 164-168.

Gopalakrishnan, V. and M. Parkash. 1995. Borrower and lender perceptions of accounting information in corporate lending agreements. Accounting Horizons (March): 13-26.

Gordon, E. A., A. Greiner, M. J. Kohlbeck, S. Lin and H. Skaife. 2013. Challenges and opportunities in cross-country accounting research. Accounting Horizons (March): 141-154.

Gordon, E. A., E. Henry, T. J. Louwers and B. J. Reed. 2007. Auditing related party transactions: A literature overview and research synthesis. Accounting Horizons (March): 81-102.

Gordon, T. P., J. S. Greenlee and D. Nitterhouse. 1999. Tax-exempt organization financial data: Availability and limitations. Accounting Horizons (June): 113-128.

Gore, R. and D. M. Scott. 1998. Toward a more informative measure of operating performance in the REIT industry: Net income vs. funds from operations. Accounting Horizons (December): 323-339. (REIT refers to real estate investment trusts).

Gorton, D. E. 1991. The SEC decision not to support SFAS 19: A case study of the effect of lobbying on standard setting. Accounting Horizons (March): 29-41.

Gosman, M. L. and P. E. Meyer. 1992. SFAS 94's effect on liquidity disclosure. Accounting Horizons (March): 88-100.

Gradison, B. 2014. A former PCAOB board member looks to the past...and the future. Accounting Horizons (December): 931-935.

Graham, L. and J. C. Bedard. 2015. Internal control deficiencies in tax reporting: A detailed view. Accounting Horizons (December): 917-942.

Graham, R. C., R. D. King and C. K. J. Morrill. 2003. Decision usefulness of alternative joint venture reporting methods. Accounting Horizons (June): 123-137.

Gramich, J. D. 1993. LIFO inventory management and the ACE component of the alternative minimum tax. Accounting Horizons (December): 50-57.

Gramlich, J. D. and J. E. Wheeler. 2003. How Chevron, Texaco, and the Indonesian government structured transactions to avoid billions in U.S. income taxes. Accounting Horizons (June): 107-122. (Use of transfer pricing, special dividends, and Western Hemisphere Allowance (WHA) transactions to avoid taxes).

Gramling, A. A. and P. M. Meyers. 1997. Practitioners' and users' perceptions of the benefits of certification of internal auditors. Accounting Horizons (March): 39-53.

Gramling, A. A., J. G. Jenkins and M. H. Taylor. 2010. Policy and research implications of evolving independence rules for public company auditors. Accounting Horizons (December): 547-566.

Granof, M. H. 1992. Privatization: The road to federal regulation of auditing. Accounting Horizons (December): 76-85.

Gray, S. J. and C. B. Roberts. 1991. East-west accounting issues: A new agenda. Accounting Horizons (March): 42-50.

Gregson, T. 1992. The advantages of LISREL for accounting researchers. Accounting Horizons (December): 42-48.

Griffin, P. A. and A. M. Wright. 2015. Commentaries on big data's importance for accounting and auditing. Accounting Horizons (June): 377-379.

Groomer, S. M. and J. W. Hill. 1993. The effects of SFAS No. 91 on S&Ls' loan transactions and their implications for accounting research. Accounting Horizons (June): 1-11.

Gu, F. and B. Lev. 2004. The information content of royalty income. Accounting Horizons (March): 1-12.

Gujarathi, M. R. 1991. Bridging the gap in GAAP: A case study of accounting for frequent flyer plans. Accounting Horizons (September): 57-68.

Gujarathi, M. R. and R. E. Hoskin. 1992. Evidence of earnings management by the early adopters of SFAS 96. Accounting Horizons (December): 18-31.

Gujarathi, M. R. and S. F. Biggs. 1988. Accounting for purchase commitments: Some issues and recommendations. Accounting Horizons (September): 75-82.

Gul, F. A., M. Hutchinson and K. M. Lai. 2013. Gender-diverse boards and properties of analyst earnings forecasts. Accounting Horizons (September): 511-538.

Gupta, P. P., T. R. Weirich and L. E. Turner. 2013. Sarbanes-Oxley and public reporting on internal control: Hasty reaction or delayed action? Accounting Horizons (June): 371-408.

Guthie, K., J. H. Irving and J. Sokolowsky. 2011. Accounting choice and the fair value option. Accounting Horizons (September): 487-510.

Hail, L., C. Leuz and P. Wysocki. 2010. Global accounting convergence and the potential adoption of IFRS by the U.S. (Part I): Conceptual underpinnings and economic analysis. Accounting Horizons (September): 355-394.

Hail, L., C. Leuz and P. Wysocki. 2010. Global accounting convergence and the potential adoption of IFRS by the U.S. (Part II): Political factors and future scenarios for U.S. accounting standards. Accounting Horizons (December): 567-588.

Hales, J. and S. F. Orpurt. 2013. A review of academic research on the reporting of cash flows from operations. Accounting Horizons (September): 539-578.

Hales, J., L. Rees and T. J. Wilks. 2016. A synthesis of three commentaries on measurement and performance reporting. Accounting Horizons (December): 473-483.

Hall, T. W., J. E. Hunton and B. J. Pierce. 2002. Sampling practices of auditors in public accounting, industry, and government. Accounting Horizons (June): 125-136. (Retracted).

Hall, T. W., J. E. Hunton and B. J. Pierce. 2015. Retraction: Sampling practices of auditors in public accounting, industry, and government. Accounting Horizons (September): 747.

Hallman, N. and I. K. Khurana. 2015. State pension liabilities and credit assessments. Accounting Horizons (December): 943-967.

Hanlon, M. and T. Shevlin. 2002. Accounting for tax benefits of employee stock options and implications for research. Accounting Horizons (March): 1-16.

Hao, M. and E. T. Emeka. 2015. Healthcare reform proposal and the behavior of pharmaceutical companies: The role of political costs. Accounting Horizons (March): 171-198.

Harper, R. M. Jr., W. G. Mister and J. R. Strawser. 1991. The effect of recognition versus disclosure of unfunded postretirement benefits on lenders' perceptions of debt. Accounting Horizons (September): 50-56.

Harrison, K. E. and T. C. Pearson. 1989. Communications between auditors and lawyers for the identification and evaluation of litigation, claims, and assessments. Accounting Horizons (June): 76-84.

Harrison, W. T. Jr. and D. P. Hollingsworth. 1991. The core deposit intangible asset. Accounting Horizons (September): 38-49.

Hartgraves, A. L. and G. J. Benston. 2002. The evolving accounting standards for special purpose entities and consolidations. Accounting Horizons (September): 245-258.

Haskins, M. E. and D. D. Williams. 1988. Corporate mergers and auditors' client portfolios. Accounting Horizons (March): 77-87.

Healy, P. M. and J. M. Wahlen. 1999. A review of the earnings management literature and its implications for standard setting. Accounting Horizons (December): 365-383. (Summary).

Healy, P. M. and K. G. Palepu. 1993. The effect of firms' financial disclosure strategies on stock prices. Accounting Horizons (March): 1-11.

Heaston, P. H. 1990. A systematic approach to improving experience requirements for licensure. Accounting Horizons (September): 58-67.

Heath, L. C. 1987. Accounting communication, and the Pygmalion syndrome. Accounting Horizons (March): 1-8.

Heath, L. C. 1987. Accounting: How to meet the challenges of relevance and regulations. Accounting Horizons (June): 79-82.

Heath, L. C. 1987. Accounting literature. Accounting Horizons (September): 92-96.

Heath, L. C. 1988. Accounting literature. Accounting Horizons (March): 109-114.

Heath, L. C. 1988. Accounting literature. Accounting Horizons (June): 100-104.

Heath, L. C. 1988. Accounting literature. Accounting Horizons (September): 100-101.

Heath, L. C. 1988. Accounting literature. Accounting Horizons (December): 107-116.

Hebert, M. G. and R. J. Freeman. 1992. Governmental fund operating statements: Should the format be standardized? Accounting Horizons (March): 17-35.

Hegarty, J. 1997. Accounting for the global economy: Is national regulation doomed to disappear? Accounting Horizons (December): 75-90.

Heiman-Hoffman, V. B. and J. M. Patton. 1994. An experimental investigation of deferred tax asset judgments under SFAS 109. Accounting Horizons (March): 1-7.

Helan, J. B. and J. B. Thies. 1989. Consolidation of finance subsidiaries: $230 billion in off-balance sheet financing comes home to roost. Accounting Horizons (March): 1-9.

Hemmer, T., S. Matsunaga and T. Shevin. 1994. Estimating the "fair value" of employee stock options with expected early exercise. Accounting Horizons (December): 23-42.

Henke, E. O. and L. G. Conway Jr. 1989. A recommended reporting format for college and university financial statements. Accounting Horizons (June): 49-65.

Hennes, K. M. and K. M. Schenck. 2014. The development of reporting norms without explicit guidance: An example from accounting for gift cards. Accounting Horizons (September): 561-578.

Henry, E. 2009. Early adoption of SFAS No. 159: Lessons from games (almost) played. Accounting Horizons (June): 181-199.

Henry, E. 2009. The European-U.S. "GAAP Gap": IFRS to U.S. GAAP form 20-F reconciliations. Accounting Horizons (June): 121-150.

Herda, D. N. and J. J. Lavelle. 2012. The auditor-audit firm relationship and its effect on burnout and turnover intention. Accounting Horizons (December): 707-723.

Herda, D. N. and J. J. Lavelle. 2015. Client identification and client commitment in privately held client setting: Unique constructs with opposite effects on auditor objectivity. Accounting Horizons (September): 577-601.

Hermanson, D. R. 2012. Notice of editorial transition. Accounting Horizons (September): iv.

Hermanson, D. R. and T. Shevlin. 2012. Notice of editorial transition. Accounting Horizons (December): iv.

Hermanson, D. R., J. Krishnan and Z. Ye. 2009. Adverse section 404 opinions and shareholder dissatisfaction toward auditors. Accounting Horizons (December): 391-409.

Hermanson, D. R., R. W. Houston and J. C. Rice. 2007. PCAOB inspections of smaller CPA firms: Initial evidence from inspection reports. Accounting Horizons (June): 137-152.

Hermanson, H. M. 2000. An analysis of the demand for reporting on internal control. Accounting Horizons (September): 325-341.

Hermanson, R. H., L. M. Dykes and D. H. Turner. 1987. Enforced competition in the accounting profession - Does it make sense? Accounting Horizons (December): 3-19.

Herrmann, D. and W. B. Thomas. 1997. Reporting disaggregated information: A critique based on Concepts Statement No. 2. Accounting Horizons (September): 35-44.

Herrmann, D. and W. B. Thomas. 2000. An analysis of segment disclosures under SFAS No. 131 and SFAS No. 14. Accounting Horizons (September): 287-302.

Herrmann, D. R., O. Hope and W. B. Thomas. 2008. International diversification and forecast optimism: The effects of Reg FD. Accounting Horizons (June): 179-197.

Hertenstein, J. H. and M. B. Platt. 2000. Performance measures and management control in new product development. Accounting Horizons (September): 303-323.

Herz, R. H. 2003. A year of challenge and change for the FASB. Accounting Horizons (September): 247-255.

Herz, R. H., T. E. Iannaconi, L. A. Maines, K. Palepu, S. G. Ryan, K. Schipper, C. M. Schrand, D. J. Skinner and L. Vincent. 2001. AAA Financial Accounting Standards Committee. Equity valuation models and measuring goodwill impairment. Accounting Horizons (June): 161-170.

Hill, C. L. and Q. Booker. 2007. State accountancy regulators' perceptions of independence of external auditors when performing internal audit activities for nonpublic clients. Accounting Horizons (March): 43-57.

Hill, J. W., M. B. Metzger and J. W. Schatzberg. 1993. Auditing's emerging legal peril under the National Surety Doctrine: A program for research. Accounting Horizons (March): 12-28.

Hill, R. S. and J. V. Weber. 1987. Commentary: Current developments. Accounting Horizons (March): 83-86.

Hill, R. S. and J. V. Weber. 1987. Current developments. Accounting Horizons (December): 100-104.

Hill, R. S. and J. V. Weber. 1987. Current developments. Accounting Horizons (June): 75-78.

Hill, R. S. and J. V. Weber. 1987. Current developments. Accounting Horizons (September): 97-103.

Hill, R. S. and J. V. Weber. 1988. Current developments. Accounting Horizons (March): 115-119.

Hill, R. S. and J. V. Weber. 1988. Current developments. Accounting Horizons (June): 105-109.

Hill, R. S. and J. V. Weber. 1988. Current developments. Accounting Horizons (September): 102-107.

Hill, R. S. and J. V. Weber. 1988. Current developments. Accounting Horizons (December): 117-120.

Hillison, W. and M. Kennelley. 1988. The economics of nonaudit services. Accounting Horizons (September): 32-40.

Hirst, D. E., H. Ashbaugh, E. Bartov, A. L. Beatty, C. A. Botosan, P. Davis-Friday, P. M. Fairfield, P. E. Hopkins, R. Mallett, R. Uhl and M. Venkatachalam. 2004. AAA Financial Accounting Standards Committee: Response to FASB exposure draft: Accounting changes and error corrections. Accounting Horizons (December): 255-261.

Hirst, D. E., H. Ashbaugh, E. Bartov, A. L. Beatty, C. A. Botosan, P. Davis-Friday, P. M. Fairfield, P. E. Hopkins, R. Mallett, R. Uhl and M. Venkatachalam. 2005. AAA Financial Accounting Standards Committee: Response to the FASB's exposure draft on share-based payment: An amendment of FASB statements No. 123 and No. 95. Accounting Horizons (June): 101-114.

Hirst, D. E., L. Koonce and S. Venkataraman. 2008. Management earnings forecasts: A review and framework. Accounting Horizons (September): 315-338. 

Hite, P. A. and J. Hasseldine. 2003. Tax practitioner credentials and the incidence of IRS audit adjustments. Accounting Horizons (March): 1-14.

Hodder, L., L. Koonce and M. L. McAnally. 2001. SEC market risk disclosures: Implications for judgment and decision making. Accounting Horizons (March): 49-70.

Hodge, F. D. 2003. Investors' perceptions of earnings quality, auditor independence, and the usefulness of audited financial information. Accounting Horizons (Supplement): 37-48. (Based on 414 responses to a three page, 102 question survey). 

Hogan, B. and G. A. Jonas. 2016. The association between executive pay structure and the transparency of restatement disclosures. Accounting Horizons (September): 307-323.

Holder, A. D., K. E. Karim and A. Robin. 2013. Was Dodd-Frank justified in exempting small firms from section 404b compliance? Accounting Horizons (March): 1-22. (Related to SOX Section 404b auditor certification of internal controls exemption to small firms).

Holder, W. W. 1992. A report on the AAA Financial reporting research conference. Accounting Horizons (June): 59-60.

Holmes, S. and S. Marsden. 1996. An exploration of the espoused organizational cultures of public accounting firms. Accounting Horizons (September): 26-53.

Hood, J. N. and C. S. Koberg. 1991. Accounting firm cultures and creativity among accountants. Accounting Horizons (September): 12-19.

Hooks, K. L. and J. E. Moon. 1993. A classification scheme to examine management discussion and analysis compliance. Accounting Horizons (June): 41-59.

Hopkins, P. E., C. A. Botosan, M. T. Bradshaw, C. M. Callahan, et al. 2008. Response to the SEC Release, "Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards without Reconciliation to U.S. GAAP File No. S7-13-07". Accounting Horizons (June): 223-240.

Hopkins, P. E., C. A. Botosan, M. T. Bradshaw, C. M. Callahan, J. Ciesielski, D. B. Farber, M. Kohlbeck, L. Hodder, R. J. Laux, T. L. Stober, P. C. Stocken and T. L. Yohn. 2009. Response to the FASB's preliminary views on financial instruments with the characteristics of equity. Accounting Horizons (March): 85-100.

Houston, C. O. and G. G. Mueller. 1988. Foreign exchange rate hedging and SFAS No. 52 - Relatives or strangers? Accounting Horizons (December): 50-57.

Houston, R. W. and C. M. Stefaniak. 2013. Audit partner perceptions of post-audit review mechanisms: An examination of internal quality reviews and PCAOB inspections. Accounting Horizons (March): 23-50.

Howard, C. T. and L. J. D'Antonio. 2005. Cost-effective hedges and accounting standards. Accounting Horizons (December): 205-222.

Huang, H., E. Rose-Green and C. Lee. 2012. CEO age and financial reporting quality. Accounting Horizons (December): 725-740.

Huang, H., R. J. Parker, Y. A. Yan and Y. Lin. 2014. CEO turnover and audit pricing. Accounting Horizons (June): 297-312.

Huang, H., S. Lin and K. Raghunandan. 2016. The volatility of other comprehensive income and audit fees. Accounting Horizons (June): 195-210.

Huang, Y. and S. Scholz. 2012. Evidence on the association between financial restatements and auditor resignations. Accounting Horizons (September): 439-464.

Hudack, L. R. and J. P. McAllister. 1994. An investigation of the FASB's application of its decision usefulness criteria. Accounting Horizons (September): 1-18.

Huddart S. J. 2008. Three patterns in need of a unified theory. Accounting Horizons (December): 441-444.

Huefner, R. J., J. E. Ketz and J. A. Largay III. 1989. Foreign currency translation and the cash flow statement. Accounting Horizons (June): 66-75.

Hull, J. 1990. Monitoring a company's operating cash flow using variance analysis. Accounting Horizons (September): 50-57.

Hull, R. P. and C. Mitchem. 1987. Practitioners' views on communications between predecessor and successor auditors and accountants. Accounting Horizons (March): 61-69.

Hull, R. P. and G. B. Wright. 1990. Faculty perceptions of journal quality: An update. Accounting Horizons (March): 77-98.

Hunton, J. E. 2002. Blending information and communication technology with accounting research. Accounting Horizons (March): 55-67.

Hunton, J. E. and B. C. Wier. 1996. Performance of accountants in private industry: A survival analysis. Accounting Horizons (September): 54-77. (Retracted).

Hunton, J. E. and B. Weir. 2015. Retraction: Performance of accountants in private industry: a survival analysis. Accounting Horizons (September): 751.

Hunton, J. E. and J. M. Rose. 2010. 21st century auditing: Advancing decision support systems to achieve continuous auditing. Accounting Horizons (June): 297-312.

Hunton, J. E., P. E. Neidermeyer and B. Wier. 1996. Hierarchical and gender differences in private accounting practice. Accounting Horizons (June): 14-31. (Retracted).

Hunton, J. E., P. E. Neidermeyer and B. Wier. 2015. Retraction: Hierarchical and gender differences in private accounting practice. Accounting Horizons (September): 753.

Ijiri, Y. 1987. Three postulates of momentum accounting. Accounting Horizons (March): 25-34.

Ijiri, Y. 1995. Segment statements and information measures: Managing capital vs. managing resources. Accounting Horizons (September): 55-67.

Ijiri, Y. and I. Nakano. 1989. Generalizations of cost-or-market valuation. Accounting Horizons (September): 1-11. 

Imhof, M. J., S. E. Seavey and D. B. Smith. 2017. Comparability and cost of equity capital. Accounting Horizons (June): 125-138.

Imhoff, E. A. Jr. 1992. Asset securitization: Economic effects and accounting issues. Accounting Horizons (March): 5-16.

Imhoff, E. A. Jr. 1998. Accounting Horizons: Challenges and changes. Accounting Horizons (March): 83-86.

Imhoff, E. A. Jr. 1998. Six commentaries on characteristics of high quality accounting standards. Accounting Horizons (June): 160.

Imhoff, E. A. Jr. 2003. Accounting quality, auditing, and corporate governance. Accounting Horizons (Supplement): 117-128.

Imhoff, E. A. Jr., R. C. Lipe and D. W. Wright. 1991. Operating leases: Impact of constructive capitalization. Accounting Horizons (March): 51-63.

Imhoff, E. A. Jr., R. C. Lipe and D. W. Wright. 1997. Operating leases: Income effects of constructive capitalization. Accounting Horizons (June): 12-32.

Indjejikian, R. J. 1999. Performance evaluation and compensation research: An agency perspective. Accounting Horizons (June): 147-157.

Irani, A. J. and I. Karamanou. 2003. Regulation fair disclosure, analyst following, and analyst forecast dispersion. Accounting Horizons (March): 15-29.

Irani, A. J., S. L. Tate and L. Xu. 2015. Restatements: Do they affect auditor reputation for quality? Accounting Horizons (December): 829-851.

Ittonen, K., E. Vähämaa and S. Vähämaa. Female auditors and accruals quality. Accounting Horizons (June): 205-228.

Ivancevich, S. H. and A. Zarakoohi. 2000. An exploratory analysis of the 1989 accounting firm megamergers. Accounting Horizons (December): 389-401.

Iyer, V. M. 1998. Characteristics of accounting firm alumni who benefit their former firm. Accounting Horizons (March): 18-30.

Iyer, V. M. and A. L. Watkins. 2008. Adoption of Sarbanes-Oxley measures by nonprofit organizations: An empirical study. Accounting Horizons (September): 255-277.

Jacobs, F. A. and E. R. Larkins. 1998. Export tax incentives for establishing foreign markets: An analysis of marginal costing techniques. Accounting Horizons (December): 374-396.

Jamal, K. G., J. Benston, D. R. Carmichael, T. E. Christensen, R. H. Colson, S. R. Moehrle, S. Rajgopal, T. L. Stober, S. Sunder and R. L. Watts. 2008. A perspective on the SEC's proposal to accept financial statements prepared in accordance with international financial reporting standards (IFRS) without reconciliation to U.S. GAAP. Accounting Horizons (June): 241-248.

Jamal, K., R. Bloomfield, T. E. Christensen, R. H. Colson, et al. 2010. A perspective on the Canadian Accounting Standards Board exposure draft on generally accepted accounting principles for private enterprises. Accounting Horizons (March): 129-137.

Jamal, K., R. Bloomfield, T. E. Christensen, R. H. Colson, et al. 2010. A research-based perspective on the SEC's proposed rule-roadmap for the potential use of financial statements prepared in accordance with international financial reporting standards (IFRS) by U.S. issuers. Accounting Horizons (March): 139-147.

James, K. L. 2003. The effects of internal audit structure on perceived financial statement fraud prevention. Accounting Horizons (December): 315-327.

Jan, C. and J. A. Ou. 2012. Negative-book-value firms and their valuation. Accounting Horizons (March): 91-110.

Janvrin, D., J. Bierstaker and D. J. Lowe. 2008. An examination of audit information technology use and perceived importance. Accounting Horizons (March): 1-21.

Järvinen, T. and E. Myllymäki. 2016. Real earnings management before and after reporting SOX 404 material weaknesses. Accounting Horizons (March): 119-141.

Janvrin, D. J. and C. G. Jeffrey. 2007. An investigation of auditor perceptions about subsequent events and factors that influence this audit task. Accounting Horizons (September): 295-312.

Jenkins, D. S. and G. D. Kane. 2006. A contextual analysis of income- and asset-based approaches to private equity valuation. Accounting Horizons (March): 19-35.

Jennings, M. M., K. J. Pany and P. M. J. Reckers. 2006. Strong corporate governance and audit firm rotation: Effects on judges' independence perceptions and litigation judgments. Accounting Horizons (September): 253-270.

Jennings, R. and A. Marques. 2013. Amortized cost for lease assets. Accounting Horizons (March): 51-74.

Jensen, R. E. and J. Z. Xiao. 2001. Customized financial reporting, networked databases, and distributed file sharing. Accounting Horizons (September): 209-222.

Jeter, D. C. and P. K. Chaney. 1988. A financial statement analysis approach to deferred taxes. Accounting Horizons (December): 41-49.

Johnson, J. M., R. J. Dowen and C. L. Norton. 1993. An assessment of lessor accounting for residual values. Accounting Horizons (September): 55-65.

Johnson, L. T. 1992. Research on disclosure. Accounting Horizons (March): 101-103.

Johnson, L. T. 1993. Research on environmental reporting.  Accounting Horizons (September): 118-123.

Johnson, L. T. and K. R. Petrone. 1998. Is goodwill an asset? Accounting Horizons (September): 293-303.

Johnson, L. T. and R. J. Swieringa. 1996. Anatomy of an agenda decision: Statement No. 115. Accounting Horizons (June): 149-179.

Johnson, L. T. and R. J. Swieringa. 1996. Derivatives, hedging and comprehensive income. Accounting Horizons (December): 109-122.

Johnson, L. T., B. P. Robbins, R. J. Swieringa and R. L. Weil. 1993. Expected values in financial reporting. Accounting Horizons (December): 77-90.

Johnson, L. T., C. L. Reither and R. J. Swieringa. 1995. Toward reporting comprehensive income. Accounting Horizons (December): 128-137.

Johnson, P. M., T. J. Lopez and J. M. Sanchez. 2011. Special items: A descriptive analysis. Accounting Horizons (September): 511-536.

Johnstone, K. M., M. H. Sutton and T. D. Warfield. 2001. Antecedents and consequences of independence risk: Framework for analysis. Accounting Horizons (March): 1-18.

Jonas, G. J. and J. Blanchet. 2000. Assessing quality of financial reporting. Accounting Horizons (September): 353-363.

Jonas, G. J. and S. J. Young. 1998. Bridging the gap: Who can bring a user focus to business reporting? Accounting Horizons (June): 154-159.

Jones, C. L., K. A. Kitching, A. A. Roberts and P. C. Smith. 2013. The spend-save decision: An analysis of how charities respond to revenue changes. Accounting Horizons (March): 75-90.

Jones, S. 2011. Does the capitalization of intangible assets increase the predictability of corporate failure? Accounting Horizons (March): 41-70.

Jorgensen, B. N., C. L. Linthicum, A. J. McLelland, M. H. Taylor and T. L. Yohn. 2007. Recent developments at the Securities and Exchange Commission: Academic contributions and opportunities. Accounting Horizons (September): 313-323.

Judd, J. S., K. J. Olsen and J. Stekelberg. 2017. How do auditors respond to CEO narcissism? Evidence from external audit fees. Accounting Horizons (December): 33-52.

Kachelmeier, S. J. and R. R. King. 2002. Using laboratory experiments to evaluate accounting policy issues. Accounting Horizons (September): 219-232.

Kalelkar, R. and S. Khan. 2016. CEO financial background and audit pricing. Accounting Horizons (September): 325-339.

Kang, F. 2014. Founding family ownership and the selection of industry specialist auditors. Accounting Horizons (June): 261-276.

Kang, T., G. V. Krishnan, M. C. Wolfe and H. S. Yi. 2012. The impact of eliminating the 20-F reconciliation requirement for IFRS filers on earnings persistence and information uncertainty. Accounting Horizons (December): 741-765.

Kaplan, D. and E. A. Fender. 1998. The development of comment letters on FASB proposals by the AICPA accounting standards executive committee. Accounting Horizons (June): 184-187.

Kaplan, R. S. 1989. Connecting the research-teaching-practice triangle. Accounting Horizons (March): 129-132.

Six Arcs of the Research Teaching Practice Triangle

Kaplan, R. S. 1994. Flexible budgeting in an activity-based costing framework. Accounting Horizons (June): 104-109.

Kaplan, R. S. and D. P. Norton. 2001. Transforming the balanced scorecard from performance measurement to strategic management: Part I. Accounting Horizons (March): 87-104. (Summary).

Kaplan, R. S. and D. P. Norton. 2001. Transforming the balanced scorecard from performance measurement to strategic management: Part II. Accounting Horizons (June): 147-160. (Summary).

Kaplan, R. S. and M. L. Wikowski. 2014. Better accounting transforms health care delivery. Accounting Horizons (June): 365-383.

Kaplan, S. E. 1988. An examination of the effect of presentation format on auditors' expected value judgments. Accounting Horizons (September): 90-95.

Karim, J. 2012. Dysfunctional consequences of disclosure. Accounting Horizons (June): 381-383.

Kaya, D. and J. A. Pillhofer. 2013. Potential adoption of IFRS by the United States: A critical view. Accounting Horizons (June): 271-300.

Keating, E. K. and E. S. Berman. 2007. Unfunded public employee health care benefits and GASB No. 45. Accounting Horizons (September): 245-263.

Kee, R. 1995. Integrating activity-based costing with the theory of constraints to enhance production-related decision making. Accounting Horizons (December): 48-61.

Keune, M. B. and K. M. Johnstone. 2009. Staff Accounting Bulletin No. 108 Disclosures: Descriptive evidence from the revelation of accounting misstatements. Accounting Horizons (March): 19-53.

Ketz, J. E. and J. A. Largay III. 1987. Reporting income and cash flows from operations. Accounting Horizons (June): 9-17.

Khalil, S. K., J. R. Cohen and G. M. Trompeter. 2011. Auditor resignation and firm ownership structure. Accounting Horizons (December): 703-727.

Khalil, S. K., J. R. Cohen and K. B. Schwartz. 2011. Client engagement risks and the auditor search period. Accounting Horizons (December): 685-702.

Khumawala, S. B. and T. P. Gordon. 1997. Bridging the credibility of GAAP: Individual donors and the new accounting standards for nonprofit organizations. Accounting Horizons (September): 45-68.

Kim, J. H. and Y. J. Kim. 2017. Implications of firms having both highly negative accruals and cash flows for test of accruals anomaly. Accounting Horizons (March): 1-22.

Kim, K., S. S. Pandit and C. E. Wasley. 2016. Macroeconomic uncertainty and management earnings forecasts. Accounting Horizons (March): 157-172.

Kim, M. W. and W. M. Liao. 1994. Estimating hidden quality costs with quality loss functions. Accounting Horizons (March): 8-18. (Summary).

Kim, Y. and M. S. Park. 2006. Auditor changes and the pricing of seasoned equity offers. Accounting Horizons (December): 333-349.

Kimmel, P. and T. D. Warfield. 1993. Variation in attributes of redeemable preferred stock: Implications for accounting standards. Accounting Horizons (June): 30-40.

King, R. R. 2010. The PCAOB meets the constitution: The Supreme Court to decide on the PCAOB's conformity with the separation of powers doctrine and appointments clause. Accounting Horizons (March): 79-93. (The case before the court alleges constitutional problems with the Public Company Accounting Oversight Board created by Congress when it passed the Sarbanes-Oxley Act of 2002. According to King, "The Supreme Court's decision about the constitutionality of the PCAOB is important because of its potential impact on (1) the future of auditing oversight; (2) the validity of SOX; and (3) the future of independent agencies in general.").

King, R. R. and R. Schwartz. 1997. The Private Securities Litigation Act of 1995: A discussion of three provisions. Accounting Horizons (March): 92-106.

King, R. R., S. M. Davis and N. Mintchik. 2012. Mandatory disclosure of the engagement partner's identity: Potential benefits and unintended consequences. Accounting Horizons (September): 533-561.

King, T. E., A. K. Ortegren and R. M. King. 1990. A reassessment of the allocation of convertible debt proceeds and the implications for other hybrid financial instruments. Accounting Horizons (September): 10-19.

Kinney, W. R. Jr. 1989. The relation of accounting research to teaching and practice: A "positive" view. Accounting Horizons (March): 119-124.

Causal Links in the Research Teaching Practice Triangle

Kinney, W. R. Jr. 1994. Audit litigation research: Professional help is needed. Accounting Horizons (June): 80-86.

Kinney, W. R. Jr. 1996. What can be learned from the FASB's process for SFAS No. 115? Accounting Horizons (June): 180-184.

Kinney, W. R. Jr. 1999. Auditor independence: A burdensome constraint or core value? Accounting Horizons (March): 69-75.

Kinney, W. R. Jr., M. W. Maher and D. W. Wright. 1990. Assertions-based standards for integrated internal controls. Accounting Horizons (December): 1-8.

Kinney, W. R. Jr., R. D. Martin and M. L. Shepardson. 2013. Reflections on a decade of SOX 404(b) audit production and alternatives. Accounting Horizons (December): 799-813.

Kirk, D. J. 1988. "Looking back on fourteen years at the FASB: The education of a standard setter". Accounting Horizons (March): 8-17.

Kirk, D. J. 1989. Jurisdictional conflicts and conceptual differences in standard setting. Accounting Horizons (December): 107-113.

Kirk, D. J. 1989. The limitations of accounting - A response. Accounting Horizons (September): 98-104.

Kirk, D. J. 1990. FASB voting requirements. Accounting Horizons (December): 108-113.

Kirk, D. J. 1990. Future events: When incorporated into today's measurements. Accounting Horizons (June): 86-92.

Kirk, D. J. 1991. Competitive disadvantage and mark-to-market accounting. Accounting Horizons (June): 98-106.

Kirk, D. J. 1991. Completeness and representational faithfulness of financial statements. Accounting Horizons (December): 135-141.

Kirk, D. J. 2000. Experiences with the public oversight board and corporate audit committees. Accounting Horizons (March): 103-111.

Kirsch, R. J., P. E. Leathers and K. C. Snead. 1993. Student versus recruiter perceptions of the importance of staff auditor performance variables. Accounting Horizons (December): 58-69.

Kirschenheiter, M., R. Mathur and J. K. Thomas. 2004. Accounting for employee stock options. Accounting Horizons (June): 135-156.

Klamm, B. K., D. W. Kobelsky and M. W. Watson. 2012. Determinants of the persistence of internal control weaknesses. Accounting Horizons (June): 307-333.

Klein, A. 2003. Likely effects of stock exchange governance proposals and Sarbanes-Oxley on corporate boards and financial reporting. Accounting Horizons (December): 343-355.

Knechel, W. R. and C. L. McDonald. 1989. Accounting for income taxes related to assets acquired in a purchase business combination. Accounting Horizons (September): 44-52.

Knight, L. G. and R. A. Knight. 1991. Real estate mortgage investment conduits: Mortgage vehicles for the 1990s. Accounting Horizons (June): 55-63.

Knight, R. A. and L. G. Knight. 1989. Have recent tax acts provided a level playing field for corporate mergers and acquisitions? Accounting Horizons (September): 28-37.

Knutson, P. H. and G. U. Napolitano. 1998. Criteria employed by the AIMR financial accounting policy committee in evaluating financial accounting standards. Accounting Horizons (June): 170-176.

Kochanek, R. F. and C. T. Norgaard. 1988. Analyzing the components of operating cash flow: The Charter Company. Accounting Horizons (March): 58-66.

Koeppen, D. R. 1988. Using the FASB's conceptual framework: Fitting the pieces together. Accounting Horizons (June): 18-26.

Kohlbeck, M. and T. D. Warfield. 2007. Unrecorded intangible assets: Abnormal earnings and valuation. Accounting Horizons (March): 23-41.

Kohlbeck, M. J., S. D. Krische, N. R. Mangold and S. G. Ryan. 2012. Financial market regulation and opportunities for accounting research. Accounting Horizons (September): 563-581.

Kosh, A. S., C. E. Lefanowicz and J. R. Robinson. 2013. Regulation FD: A review and synthesis of the academic literature. Accounting Horizons (September): 619-646.

Kothari, S. P. and R. Lester. 2012. The role of accounting in the financial crisis: Lessons for the future. Accounting Horizons (June): 335-351.

Krahel, J. P. and W. R. Titera. 2015. Consequences of big data and formalization on accounting and auditing standards. Accounting Horizons (June): 409-422.

Krausz, J., J. Hochman and A. Schiff. 1987. The impact of taxation on project valuation for alternative depreciation methods. Accounting Horizons (September): 31-39.

Krische, S. D., R. D. Martin and T. J. Wilks. 2013. Accounting faculty experiences with practice-oriented fellowships. Accounting Horizons (June): 229-248.

Krishnan, G. V. 2003. Does big 6 auditor industry expertise constrain earnings management? Accounting Horizons (Supplement): 1-16.

Krishnan, G. V. and C. Wang. 2014. Are capitalized software development costs informative about audit risk? Accounting Horizons (March): 39-57.

Krishnan, G. V., K. K. Raman, K. Yang and W. Yu. 2011. CFO/CEO-board social ties, Sarbanes-Oxley, and earnings management. Accounting Horizons (September): 537-557.

Krishnan, J. and J. S. Yang. 2009. Recent trends in audit report and earnings announcement lags. Accounting Horizons (September): 265-288.

Krishnan, J. and K. Raghunandan. 2007. Were former Andersen clients treated more leniently than other clients? Evidence from going-concern modified audit opinions. Accounting Horizons (December): 423-435.

Krishnan, J. and Z. Ye. 2005. Why some companies seek shareholder ratification on auditor selection. Accounting Horizons (December): 237-254.

Krishnan, J., C. Li and Q. Wang. Auditor industry expertise and cost of equity. Accounting Horizons (Dec (December): 667-691.

Kuang, Y. F., B. Qin and J. L. Wielhouwer. 2014. CEO origin and accrual-based earnings management. Accounting Horizons (September): 605-626.

Kullberg, D. 1988. The profession. Accounting Horizons (September): 108-109.

Lail, B. E., W. B. Thomas and G. J. Winterbotham. 2014. Classification shifting using the "corporate/other" segment. Accounting Horizons (September): 455-477.

Landsittel, D. L. and L. E. Rittenberg. 2010. COSO: Working with the academic community. Accounting Horizons (September): 455-469. (Committee of Sponsoring Organizations of the Treadway Commission. The purpose of this article is to promote a better understanding of the committee's objectives, structure, activities, and the need for research and teaching that expands our knowledge of enterprise risk management, control, governance, and fraud).

Landsman, W. R. and K. V. Peasnell. 2013. The changing landscape of banking and the challenges it poses for accounting and financial reporting. Accounting Horizons (December): 757-773.

Largay, J. A. III. 2001. Commentaries on accounting for leases. Accounting Horizons (September): 273.

Largay, J. A. III. 2001. Three Rs and four Ws. Accounting Horizons (March): 71-72. (The essential characteristics of Horizons papers: Readability, Relevance, and Rigor. Early in the paper the authors must explain: What they are doing, Why they are doing it, What they found, and Why the findings are important).

Largay, J. A. III. 2002. Lessons from Enron. Accounting Horizons (June): 153-156.

Largay, J. A. III. 2003. Commentaries on principles- vs. rules-based standards. Accounting Horizons (March): 59.

Larkins, E. R. and F. A. Jacobs. 1996. Tax incentives for small businesses with export potential: A capital budgeting decision analysis. Accounting Horizons (June): 32-50.

Larson, R. K. and K. L. Brown. 2004. Where are we with long-term contract accounting? Accounting Horizons (September): 207-219.

LaSalle, R. E. and A. Anandarajan. 1996. Auditors' views on the type of audit report issued to entities with going concern uncertainties. Accounting Horizons (June): 51-72.

LaSalle, R. E. and A. Anandarajan. 1997. Bank loan officers' reactions to audit reports issued to entities with litigation and going concern uncertainties. Accounting Horizons (June): 33-40.

Laswad, F. and Y. T. Mak. 1997. Interpretations of probability expressions by New Zealand standard setters. Accounting Horizons (December): 16-23.

LeClair, M. S. 1990. Valuing the closely-held corporation: The validity and performance of established valuation procedures. Accounting Horizons (September): 31-42.

Lee, C. and D. Morse. 1990. Summary annual reports. Accounting Horizons (March): 39-50.

Lee, C. M. C. 1999. Commentaries based on the 1999 Doctoral Consortium: Accounting-based valuation: Impact on business practices and research. Accounting Horizons (December): 413-425. (A focus on the discounted residual income model).

Lee, H. S., X. L. Lee and H. Sami. 2015. Conditional conservatism and audit fees. Accounting Horizons (March): 83-113.

Lee, J. E., R. Glasscock and M. S. Park. 2017. Does the ability of operating cash flows to measure firm performance improve during periods of financial distress? Accounting Horizons (March): 23-35.

Lee, T. A. and P. W. Wolnizer. 2012. An intellectual memorial to Robert Raymond Sterling, accounting reformer. Accounting Horizons (March): 135-146.

Leisenring, J. J. and L. T. Johnson. 1994. Accounting research: On the relevance of research to practice. Accounting Horizons (December): 74-79.

Lev, B. 1997. Announcing the foundation of the Intangibles Research Center. Accounting Horizons (March): 136-138.

Levitt, A. 1998. The importance of high quality accounting standards. Accounting Horizons (March): 79-82.

Lewis, E. C. 1989. Specialization: Have we reached true professional maturity? Accounting Horizons (December): 11-23.

Li, C., Y. Xie and J. Zhou. 2010. National level, city level auditor industry specialization and cost of debt. Accounting Horizons (September): 395-417.

Li, W. E. McDowell and M. Hu. 2012. Effects of financial efficiency and choice to restrict contribution on individual donations. Accounting Horizons (March): 111-123.

Liang, P. J. 2001. Recognition: An information content perspective. Accounting Horizons (September): 223-242.

Linsmeier, T. J. 1996. Forum on experience in practice: Securities and Exchange Commission. Accounting Horizons (September): 130-136.

Linsmeier, T. J. 2016. Revised model for presentation in statement(s) of financial performance: Potential implications for measurement in the conceptual framework. Accounting Horizons (December): 485-498.

Linsmeier, T. J. and N. D. Pearson. 1997. Quantitative disclosures of market risk in the SEC release. Accounting Horizons (March): 107-135.

Linsmeier, T. J., J. Gribble, R. G. Jennings, M. H. Long, S. H. Penman, K. R. Petroni, D. Shores, J. H. Smith and T. D. Warfield. 1997. AAA's Financial Accounting Standards committee response to FASB discussion documents: Response to the FASB exposure draft, "Proposed statement of financial accounting standards - Accounting for derivatives and similar financial instruments and for hedging activities". Accounting Horizons (March): 157-163.

Linsmeier, T. J., J. Gribble, R. G. Jennings, M. H. Long, S. H. Penman, K. R. Petroni, D. Shores, J. H. Smith and T. D. Warfield. 1997. AAA's Financial Accounting Standards committee response to FASB discussion documents: Response to the FASB invitation to comment, "Recommendations of the AICPA special committee on financial reporting and the association for investment management research". Accounting Horizons (March): 139-156.

Linsmeier, T. J. 2011. Financial reporting and financial crises: The case for measuring financial instruments at fair value in financial statements. Accounting Horizons (June): 409-417.

Linsmeier, T. J., J. Gribble, R. G. Jennings, M. H. Long, S. H. Penman, K. R. Petroni, D. Shores, J. H. Smith and T. D. Warfield. 1997. AAA's Financial Accounting Standards committee response to FASB discussion documents: Response to the FASB exposure draft, Proposed statement of financial accounting standards - Reporting comprehensive income. Accounting Horizons (June): 117-119.

Linsmeier, T. J., J. Gribble, R. G. Jennings, M. H. Long, S. H. Penman, K. R. Petroni, D. Shores, J. H. Smith and T. D. Warfield. 1997. AAA's Financial Accounting Standards committee response to FASB discussion documents: An issues paper on comprehensive income. Accounting Horizons (June): 120-126.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to FASB: Response to FASB special report, "Issues associated with the FASB project on business combinations". Accounting Horizons (March): 87-89.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to FASB: Response to a discussion paper issued by the IASC/CICA steering committee on financial instruments, "Accounting for financial assets and financial liabilities". Accounting Horizons (March): 90-97.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to FASB and IASC: Intangible assets. Accounting Horizons (September): 312-316.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to FASB and IASC: Proposed statement of financial accounting concepts - Using cash flow information in accounting measures. Accounting Horizons (September): 304-311.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to IASC and FASB: Proposed statement of financial accounting standards - Employers' disclosures about pensions and other postretirement benefits.  Accounting Horizons (June): 201-207.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to IASC and FASB: Provisions, contingent liabilities and contingent assets. Accounting Horizons (June): 192-200.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. Criteria for assessing the quality of an accounting standard. Accounting Horizons (June): 161-162.

Lipe, R. C. 1998. Some recent financial reporting issues at the Securities and Exchange Commission. Accounting Horizons (December): 419-428.

Lipe, R. C. 2001. Lease accounting research and the G4+1 proposal. Accounting Horizons (September): 299-310.

Lipe, R. C. 2002. Fair valuing debt turns deteriorating credit quality into positive signals for Boston Chicken. Accounting Horizons (June): 169-181.

Lipe, R. C. 2004. Frequently asked questions of a new editor. Accounting Horizons (March): 77-80.

Lipe, R. C. 2006. Introduction: Forum of articles related to recent reforms in financial reporting. Accounting Horizons (March): 37-38.

Liu, A. Z. 2014. Can external monitoring affect corporate financial reporting and disclosure? Evidence from earnings and expectations management. Accounting Horizons (September): 529-559.

Liu, J., J. A. Ohlson and W. Zhang. 2015. An evaluation of Chinese firms' profitability: 2005-2013. Accounting Horizons (December): 799-828.

Liu, N. and R. Espahbodi. 2014. Does dividend policy drive earnings smoothing? Accounting Horizons (September): 501-528.

Lobo, G. J. and J. Zhou. 2006. Did conservatism in financial reporting increase after the Sarbanes-Oxley Act? Initial evidence. Accounting Horizons (March): 57-73.

Lochner, P. R. Jr. 1993. Accountants' legal liability: A crisis that must be addressed. Accounting Horizons (June): 92-96.

Loeb, S. S. 1989. Ethics committees and consultants in public accounting. Accounting Horizons (December): 1-10.

Lopez, D. M. and G. F. Peters. 2011. Auditor workload compression and busy season auditor switching. Accounting Horizons (June): 357-380.

López-Espinosa, G., J. Maddocks and F. Polo-Garrido. 2012. Co-operatives and the equity-liabilities puzzle: Concerns for accounting standard-setters. Accounting Horizons (December): 767-787.

Lorek, K. S. and G. L. Willinger. 2011. Multi-step-ahead quarterly cash-flow prediction models. Accounting Horizons (March): 71-86.

Lowe, D. J. and K. Pany. 1996. An examination of the effects of type of engagement, materiality and structure on CPA consulting engagements with audit clients. Accounting Horizons (December): 32-51.

Lowe, H. D. 1990. Shortcomings of Japanese consolidated financial statements. Accounting Horizons (September): 1-9.

Luehlfing, M. S. 1995. The politics of self-imposed regulations - Has a new day dawned? Accounting Horizons (June): 68-76.

Luft, J. 2009. Nonfinancial information and accounting: A reconsideration of benefits and challenges. Accounting Horizons (September): 307-325.

Lundholm, R. J. 1999. Reporting on the past: A new approach to improving accounting today. Accounting Horizons (December): 315-322.

Madden, D. L., R. E. Baker, P. L. Gerhardt, J. B. Sanders, J. J. Schultz, Jr., L. P. Scott, G. H. Siegel, R. M. Sommerfeld and J. E. Sorenson. 1996. AAA Membership Services Committee Report 1994-95. Accounting Horizons (June): 185-190.

Madsen, P. E. 2013. The pursuit of high quality accounting standards. Accounting Horizons (December): 867-876.

Magee, R. P. and S. A. Zeff. 2016. Lawrence Revsine: Influential teacher and author. Accounting Horizons (December): 517-524.

Maines, L. A. and J. M. Wahlen. 2006. The nature of accounting information reliability: Inferences from archival and experimental research. Accounting Horizons (December): 399-425.

Maines, L. A., E. Bartov, A. L. Beatty, C. A. Botosan, P. M. Fairfield, D. E. Hirst, T. E. Iannoconi, R. Mallett, M. Venkatachalam  and L. Vincent. 2004. AAA Financial Accounting Standards Committee: Commentary on the IASB's exposure draft on business combinations. Accounting Horizons (March): 55-64.

Maines, L. A., E. Bartov, A. L. Beatty, C. A. Botosan, P. M. Fairfield, D. E. Hirst, T. E. Iannoconi, R. Mallett, M. Venkatachalam  and L. Vincent. 2004. AAA Financial Accounting Standards Committee: Evaluation of the IASB's proposed accounting and disclosure requirements for share-based payment. Accounting Horizons (March): 65-76.

Maines, L. A., E. Bartov, P. M. Fairfield, D. E. Hirst, T. E. Iannaconi, R. Mallett, C. M. Schrand, D. J. Skinner and L. Vincent. 2003. AAA Financial Accounting Standards Committee: Evaluating concepts-based vs. rules-based approaches to standard setting. Accounting Horizons (March): 73-89.

Maines, L. A., E. Bartov, P. M. Fairfield, D. E. Hirst, T. E. Iannaconi, R. Mallett, C. M. Schrand, D. J. Skinner and L. Vincent. 2003. AAA Financial Accounting Standards Committee: Evaluation of the FASB's proposed accounting and disclosure requirements for guarantors. Accounting Horizons (March): 51-58.

Maines, L. A., E. Bartov, A. L. Beatty, C. A. Botosan, P. M. Fairfield, D. E. Hirst, T. E. Iannaconi, R. Mallett, M. Venkatachalam and L. Vincent. 2003. AAA Financial Accounting Standards Committee: Comments on the FASB's proposals on consolidating special-purpose entities and related standard-setting issues.  Accounting Horizons (June): 161-173.

Maines, L. A., E. Bartov, P. M. Fairfield, D. E. hirst, T. A. Iannaconi, R. Mallett, C. M. Schrand, D. J. Skinner and L. Vincent. 2003. AAA Financial Accounting Standards Committee: Implications of accounting research for the FASB's initiatives on disclosure of information about intangible assets.  Accounting Horizons (June): 175-185.

Maines, L. A., S. G. Ryan, R. H. Herz, T. E. Iannaconi, K. G. Palepu, C. M. Schrand, D. J. Skinner and L. Vincent. 2001. AAA Financial Accounting Standards Committee: SEC auditor independence requirements. Accounting Horizons (December): 373-386.

Maines, L. A., S. G. Ryan, R. H. Herz, T. E. Iannaconi, K. G. Palepu, C. M. Schrand, D. J. Skinner and L. Vincent. 2002. AAA Financial Accounting Standards Committee: Recommendations on disclosure of nonfinancial performance measures.  Accounting Horizons (December): 353-362.

Mak, Y. and M. Roush. 1994. Flexible budgeting and variance analysis in an activity-based costing environment. Accounting Horizons (June): 93-103.

Mak, Y. T. and M. L. Roush. 1996. Managing activity costs with flexible budgeting and variance analysis. Accounting Horizons (September): 141-146.

Malcom, R. E. 1991. Overhead control implications of activity costing. Accounting Horizons (December): 69-78. (Malcom argues that traditional overhead variance analysis, i.e., spending and efficiency variances, are a waste of time and should be abandoned.)

Maloney, D. M. and R. H. Sanborn. 1988. Interactions between financial and tax accounting caused by the Tax Reform Act of 1986. Accounting Horizons (December): 21-28.

Margheim, L. and T. Kelley. 1992. The perceived effects of fixed fee audit billing arrangements. Accounting Horizons (December): 62-75.

Markey, E. J. and A. Levitt Jr. 1995. An exchange between the honorable Edward J. Markey, Chairman, U.S. House of Representatives subcommittee on telecommunications and finance, Committee on Energy and Commerce and the honorable Arthur Levitt, Jr. Chairman, Securities and Exchange Commission. Accounting Horizons (March): 71-78. 

Marks, B. R. and K. K. Raman. 1996. The behavior of interperiod equity-related performance measures over time. Accounting Horizons (December): 52-66.

Marquardt, C. A. and C. I. Wiedman. 2007. Disclosure, incentives, and contingently convertible securities. Accounting Horizons (September): 281-294.

Marshall, R. and A. Lennard. 2016. The reporting of income and expense and the choice of measurement bases. Accounting Horizons (December): 499-510.

Martin, L. A., C. Subramaniam and R. L. Vigeland. 2000. The effects of SFAS No. 90 on nuclear electric utilities. Accounting Horizons (June): 191-209.

Martin, R. D., J. S. Rich and T. J. Wilks. 2006. Auditing fair value measurements: A synthesis of relevant research. Accounting Horizons (September): 287-303.

Marxen, D. E. 1990. A behavioral investigation of time budget preparation in a competitive audit environment. Accounting Horizons (June): 47-57.

Marxen, D. E. 1996. The big 6 experience: A retrospective account by alumni. Accounting Horizons (June): 73-87.

Mason, A. K. and M. Gibbins. 1991. Judgment and U.S. accounting standards. Accounting Horizons (June): 14-24.

Mauldin, D. S., W. M. Wilder and M. H. Stocks. 2000. Does AICPA accreditation on nonaudit services add value? The case of personal financial planning. Accounting Horizons (March): 49-67.

Mautz, R. D. Jr. and T. J. Hogan. 1989. Earnings per share reporting: Time for an overhaul? Accounting Horizons (September): 21-27.

Mautz, R. K. 1987. Editorial. Accounting Horizons (March): 91-92.

Mautz, R. K. 1987. Editorial. Accounting Horizons (September): 109-111.

Mautz, R. K. 1987. Editorial: Expectations: Reasonable or ridiculous? Accounting Horizons (December): 117-120.

Mautz, R. K. 1987. Editorial: Writing to be read - Some advice for authors. Accounting Horizons (June): 87-89. (Use short sentences, use short and familiar words, avoid the passive voice, eliminate unnecessary words, use paragraphs and section headings, and include a summary of what your paper is about in the early paragraphs).

Mautz, R. K. 1988. Fifty years of accounting. Accounting Horizons (March): 126-129.

Mautz, R. K. 1988. Monuments, mistakes, and opportunities. Accounting Horizons (June): 123-128.

Mautz, R. K. 1988. Public accounting: Which kind of professionalism? Accounting Horizons (September): 121-125.

Mautz, R. K. 1988. Some thoughts on balance. Accounting Horizons (December): 136-139.

Mautz, R. K. 1987. Editorial: Writing to be read - Some advice for authors. Accounting Horizons (June): 87-89. (Use short sentences, use short and familiar words, avoid the passive voice, eliminate unnecessary words, use paragraphs and section headings, and include a summary of what your paper is about in the early paragraphs).

May, G. S. and D. K. Schneider. 1988. Reporting accounting changes: Are stricter guidelines needed? Accounting Horizons (September): 68-74.

Mayhew, B. W. 2017. Introduction and commentary on ratification research forum. Accounting Horizons (March): 125-128.

McAnally, M. L., S. T. McGuire and C. D. Weaver. 2010. Assessing the financial reporting consequences of conversion to IFRS: The case of equity-based compensation. Accounting Horizons (December): 589-621.

McCarthy, W. E. 2012. Accounting craftspeople versus accounting seers: Exploring the relevance and innovation gaps in academic accounting research. Accounting Horizons (December): 833-843.

McCarthy, W. E. and E. Outslay. 1989. An analysis of the applicability of artificial intelligence techniques to problem-solving in taxation domains. Accounting Horizons (June): 14-27.

McEnroe, J. E. and S. C. Martens. 2001. Auditors' and investors' perceptions of the "Expectation Gap". Accounting Horizons (December): 345-358.

McEwen, R. A. 1990. Disclosure of major customers in the health care industry. Accounting Horizons (March): 64-68.

McEwen, R. A. and B. N. Schwartz. 1992. Are firms complying with the minimum standards for interim financial reporting? Accounting Horizons (March): 75-87.

McEwen, R. A. and J. E. Hunton. 1999. Is analyst forecast accuracy associated with accounting information use? Accounting Horizons (March): 1-16. (Retracted).

McEwen, R. A. and J. E. Hunton. 2015. Retraction: Is analyst forecast accuracy associated with accounting information use? Accounting Horizons (September): 749.

McEwen, R. A., T. J. Hoey and J. A. Brozovsky. 2006. The FASB's codification project: A critical step toward simplification. Accounting Horizons (December): 391-398.

McGowan, A. S. 1998. Perceived benefits of ABCM implementation. Accounting Horizons (March): 31-50.

McGregor, W. 1999. An insider's view of the current state and future direction of international accounting standard setting. Accounting Horizons (June): 159-168.

McMullen, D. A., K. Raghunandan and D. V. Rama. 1996. Internal control reports and financial reporting problems. Accounting Horizons (December): 67-75.

Means, K. M. 1994. Effective interest ... On what basis? Accounting Horizons (June): 71-79.

Means, K. M. and P. M. Kazenski. 1987. SFAS 91. New dilemmas. Accounting Horizons (December): 63-67.

Means, K. M. and P. M. Kazenski. 1988. SFAS 34: A recipe for diversity. Accounting Horizons (September): 62-67.

Meder, A., S. T. Schwartz, E. E. Spires and R. A. Young. 2011. Structured finance and mark-to-model accounting: A few simple illustrations. Accounting Horizons (September): 559-576.

Meek, G. K. and S. J. Gray. 1988. The value added statement: An innovation for U.S. companies? Accounting Horizons (June): 73-81.

Melancon, B. C. 1998. The changing strategy for the profession, the CPA and the AICPA: What this means for the education community. Accounting Horizons (December): 397-406.

Mercer, M. 2004. How do investors assess the credibility of management disclosures? Accounting Horizons (September): 185-196.

Merchant, K. A. and M. D. Shields. 1993. Commentary on when and why to measure costs less accurately to improve decision making. Accounting Horizons (June): 76-81.

Michaelsen, R. H. 1988. Development of an expert computer system to assist the classification of estate tax returns. Accounting Horizons (December): 63-70.

Milian, J. A., A. L. Smith and E. Alfonso. 2017. Does an analyst's access to information vary with the favorableness of their language when speaking to management? Accounting Horizons (December): 13-31.

Miller, J. R., S. A. Reed and R. H. Strawser. 1993. Bank load officers' perceptions of the new audit report. Accounting Horizons (March): 39-52.

Miller, P. B. 1990. The conceptual framework as reformation and counterreformation. Accounting Horizons (June): 23-32.

Miller, P. B. 2002. Viewing the 1996 FAF restructuring as policy making without a formal due process. Accounting Horizons (September): 199-214.

Miller, P. B. and R. J. Redding. 1992. Measuring the effects of political compromise on employers' accounting for defined benefit pensions. Accounting Horizons (March): 42-61.

Miller, P. B. W. and P. R. Bahnson. 2010. Continuing the normative dialog: Illuminating the asset/liability theory. Accounting Horizons (September): 419-440.

Mills, R. H. 1987. Post-baccalaureate education for CPAs: Educational capacity and perceived academic quality of accounting students. Accounting Horizons (June): 49-58. (Discussion related to the 150-hour requirement).

Minyard, D. H. and R. H. Tabor. 1991. The effect of big eight mergers on auditor concentration. Accounting Horizons (December): 79-90.

Mitra, S., H. Song and J. S. Yang. 2015. The effect of auditing standard No. 5 on audit report lags. Accounting Horizons (September): 507-527.

Moehrle, S., T. Stober, K. Jamal, R. Bloomfield, et al. 2010. Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's joint discussion paper entitled preliminary views on financial statement presentation. Accounting Horizons (March): 149-158.

Moehrle, S. R., J. A. Reynolds-Moehrle and J. S. Wallace. 2001. How informative are earnings numbers that exclude goodwill amortization? Accounting Horizons (September): 243-255.

Moehrle, S. R., K. L. Anderson, F. L. Ayres, C. E. Bolt-Lee, R. S. Debreceny, M. T. Dugan, C. E. Hogan, M. W. Maher and E. Plummer. 2009. The impact of academic accounting research on professional practice: An analysis by the AAA Research Impact Task Force. Accounting Horizons (December): 411-456.

Mohr, R. M. 1988. Unconsolidated finance subsidiaries: Characteristics and debt/equity effects. Accounting Horizons (March): 27-34.

Mohrman, M. B. 1996. The use of fixed GAAP provisions in debt contracts. Accounting Horizons (September): 78-91.

Monson, D. W. 2001. The conceptual framework and accounting for leases. Accounting Horizons (September): 275-287.

Moore, L. 2009. Economic "reality" and the myth of the bottom line. Accounting Horizons (September): 327-340. ("Why do accounting practitioners, users, and standard setters continue to pursue a mythical, determinate "bottom line" in spite of the known limitations of accounting measures?").

Moore, T. E. 1997. The corporate university: Transforming management education. Accounting Horizons (March): 77-85.

Morgan, B. W. 1991. The economic reality of deposit intangibles. Accounting Horizons (March): 75-77.

Moriartiy, S. 2000. Trends in ethical sanctions within the accounting profession. Accounting Horizons (December): 427-439.

Morris, R. D., S. J. Gray, J. Pickering and S. Aisbitt. 2014. Preparers' perceptions of the costs and benefits of IFRS: Evidence from Australia's implementation experience. Accounting Horizons (March): 143-173.

Mortimer, J. W. and L. R. Henderson. 2014. Measuring pension liabilities under GASB Statement No. 68. Accounting Horizons (September): 421-454.

Morton, J. E. and W. L. Felix Jr. 1991. A critique of statement on auditing standards No. 55. Accounting Horizons (March): 1-10.

Moser, D. V. 2012. Is accounting research stagnant? Accounting Horizons (December): 845-850.

Mosso, D. 2010. Transparency unveiled: Financial crisis prevention through accounting reform. Accounting Horizons (March): 95-107.

Mosso, D. 2011. Financial analysts need sharper accounting tools. Accounting Horizons (June): 419-435.

Moville, W. D. and A. G. Petrie. 1989. Accounting for a bargain purchase in a business combination. Accounting Horizons (September): 38-43.

Moyes, G. D., P. A. Williams and B. Z. Quigley. 2000. The relation between perceived treatment discrimination and job satisfaction among African-American accounting professionals. Accounting Horizons (March): 21-48.

Mueller, G. 1988. Presidential address: Quo Vadis AAA. Accounting Horizons (December): 98-102.

Mulford, C. W., D. B. Smith, D. E. Stout, M. S. Stone and T. R. Weirich. 1992. Bridging the gap between accounting education and practice: The SEC academic fellow program. Accounting Horizons (December): 86-92.

Mumford, M. J. 1987. Memorial: Professor Edward Stamp. Accounting Horizons (March): 71-74.

Munsif, V., K. Raghunandan, D. V. Rama and M. Singhvi. 2011. Audit fees after remediation of internal control weaknesses. Accounting Horizons (March): 87-105.

Murphy, G. J. 1997. The Inter-Institute Vision Task Force: Report and research review. Accounting Horizons (March): 169-173.

Murray, D. 2010. What are the essential features of a liability? Accounting Horizons (December): 623-633.

Myers, N., M. W. Starliper, S. L. Summers and D. A. Wood. 2017. The impact of shadow IT systems on perceived information credibility and managerial decision making. Accounting Horizons (September): 105-123.

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