Management And Accounting Web

Accounting Horizons Bibliography N-Z

A-F | G-M | N-Z

March 1987 - June 2017

Recent Updates: 2014, 2015, 2016, 2017

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

AAA Digital Library | AAA Main Page | Journal Bibliographies

Nagar, V. 2008. What were they thinking? Accounting Horizons (December): 445-447.

Nagy, A. L. 2005. Mandatory audit firm turnover, financial reporting quality, and client bargaining power: The case of Arthur Andersen. Accounting Horizons (June): 51-68.

Nagy, A. L. 2010. Section 404 compliance and financial reporting quality. Accounting Horizons (September): 441-454.

Nair, R. D. and L. E. Rittenberg. 1990. Summary annual reports: Background and implications for financial reporting and auditing. Accounting Horizons (March): 25-38.

Nair, R. D., L. E. Rittenberg and J. J. Weygandt. 1990. Accounting for interest rate swaps - A critical evaluation. Accounting Horizons (September): 20-30.

Nair, R. D., L. E. Rittenberg and J. J. Weygandt. 1990. Accounting for redeemable preferred stock: Unresolved issues. Accounting Horizons (June): 33-41.

Narayanaswamy, R., K. Raghunandan and D. V. Rama. 2012. Corporate governance in the Indian context. Accounting Horizons (September): 583-599.

Neely, D. G. 2011. The impact of regulation on the U.S. nonprofit sector: Initial evidence from the Nonprofit Integrity Act of 2004. Accounting Horizons (March): 107-125.

Neill, J. D., S. G. Pourciau and T. F. Schaefer. 1995. Accounting method choice and IPO valuation. Accounting Horizons (September): 68-80.

Nelson, I. T. 1995. What's new about accounting education change? An historical perspective on the change movement. Accounting Horizons (December): 62-75.

Nelson, M. W. 2003. Behavioral evidence on the effects on principles- and rules-based standards. Accounting Horizons (March): 91-104.

Nelson, M. W., J. A. Elliott and R. L. Tarpley. 2003. How are earnings managed? Examples from auditors. Accounting Horizons (Supplement): 17-35. (Based 253 auditor responses).

Newman, M. S. 1988. Computer-assisted professional competence. Accounting Horizons (March): 50-57.

Nichols, D. C. and J. M. Wahlen. 2004. How do earnings numbers relate to stock returns? A review of classic accounting research with updated evidence. Accounting Horizons (December): 263-286.

Nishikawa, I., T. Kamiya and Y. Kawanishi. 2016. The definitions of net income and comprehensive income and their implications for measurement. Accounting Horizons (December): 511-516.

Nobes, C. W. 2005. Rules-based standards and the lack of principles in accounting. Accounting Horizons (March): 25-34.

Noga, T. J. and A. L. Schnader. 2013. Book-tax differences as an indicator of financial distress. Accounting Horizons (September): 469-490.

Nogler, G. E. and K. B. Schwartz. 1989. Financial reporting and auditors' opinions on voluntary liquidations. Accounting Horizons (September): 12-20.

Noreen, E. W. and R. M. Bowen. 1989. Tax incentives and the decision to capitalize or expense manufacturing overhead. Accounting Horizons (March): 29-42.

Northcutt, R. H. 1995. Observations on professor Anthony's commentary: The nonprofit mess. Accounting Horizons (June): 54-55.

Norton, C. 1989. Transition to new accounting rules: The case of FAS 87. Accounting Horizons (December): 40-48.

Nurnberg, H. 1987. Changes in tax rates under the deferred and liability methods of interperiod tax allocation. Accounting Horizons (September): 59-68.

Nurnberg, H. 1988. Annual and interim financial reporting of changes in accounting estimates. Accounting Horizons (September): 15-25.

Nurnberg, H. 1989. Deferred tax assets under FASB statement No. 96. Accounting Horizons (December): 49-56.

Nurnberg, H. 1989. Depreciation in the cash flow statement of manufacturing firms: Amount incurred or amount expensed? Accounting Horizons (March): 95-101.

Nurnberg, H. 1993. Inconsistencies and ambiguities in cash flow statements under FASB statement No. 95. Accounting Horizons (June): 60-75.

Nurnberg, H. 2001. Minority interest in the consolidated retained earnings statement. Accounting Horizons (June): 119-146.

Nurnberg, H. 2004. Accounting for company-owned life insurance. Accounting Horizons (June): 109-126.

Nurnberg, H. and J. A. Largay III. 1996. More concerns over cash flow reporting under FASB statement No. 95. Accounting Horizons (December): 123-136.

Nurnberg, H. and J. A. Largay III. 1998. Interest payments in the cash flow statement. Accounting Horizons (December): 407-418.

O'Connell, V. 2007. Reflections on stewardship reporting. Accounting Horizons (June): 215-227.

Ohlson, J. A., S. H. Penman, Y. Biondi, R. J. Bloomfield, J. C. Glover, K. Jamal and E. Tsujiyama. 2011. Accounting for revenues: A framework for standard setting: American Accounting Association's Financial Accounting Standards Committee (AAA FASC). Accounting Horizons (September): 577-592.

Ohlson, J. A., S. Penman, R. Bloomfield, T. E. Christensen, R. Colson, K. Jamal, S. Moehrle, G. Previts, T. Stober, S. Sunder and R. L. Watts. American Accounting Association's Financial Accounting Standards Committee. 2010. A framework for financial reporting standards: Issues and suggested model. Accounting Horizons (September): 471-485.

O'Keefe, W. T., T. S. Wetzel and J. H. Engstrom. 1990. An examination of the relations between audit scope and procedures in audits of municipalities. Accounting Horizons (December): 68-77.

Oler, D. K., M. J. Oler and C. J. Skousen. 2010. Characterizing accounting research. Accounting Horizons (December): 635-670.

Oler, D. K., M. J. Oler, C. J. Skousen and J. Talakai. 2016. Has concentration in the top accounting journals changed over time? Accounting Horizons (March): 63-78.

O'Malley, S. F. 1991. Standard setting process in trouble (again). Accounting Horizons (June): 97.

O'Malley, S. 1993. Legal liability is having a chilling effect on the auditor's role. Accounting Horizons (June): 82-87.

Ordelheide, D. 1996. Review of Symposium: Entering the U.S. securities markets: Opportunities and risks for foreign companies. Accounting Horizons (June): 191-194.

Ortinau, D. J., T. J. Engle and J. D. Siebel. 1989. Attitudinal insights into the costs and benefits of a mandated postbaccalaureate education requirement. Accounting Horizons (March): 86-94.

Pabst, D. F. and J. C. Talbott. 1991. The CMA: Past, present and future. Accounting Horizons (September): 31-37. (Survey).

Paik, D. G. H., J. A. van der Lann Smith, B. B. Lee and S. W. Yoon. 2015. The relation between accounting information in debt covenants and operating leases. Accounting Horizons (December): 969-996.

Pallot, J. 1990. The nature of public assets: A response to Mautz. Accounting Horizons (June): 79-85.

Palmrose, Z. 2010. Balancing the costs and benefits of auditing and financial reporting regulation post-SOX, Part I: Perspectives from the Nexus at the SEC. Accounting Horizons (June): 313-326.

Palmrose, Z. 2010. Balancing the costs and benefits of auditing and financial reporting regulation post-SOX, Part II: Perspectives from Nexus at the SEC. Accounting Horizons (September): 487-507.

Palmrose, Z. 2013. PCAOB audit regulation a decade after SOX: Where it stands and what the future holds. Accounting Horizons(December): 775-798.

Pany, K. and P. M. J. Reckers. 1988. Auditor performance of MAS: A study of its effects on decisions and perceptions. Accounting Horizons (June): 31-38.

Pany, K. and S. Wheeler. 1989. Materiality: An inter-industry comparison of the magnitudes and stabilities of various quantitative measures. Accounting Horizons (December): 71-78.

Pany, K. J. and O. R. Whittington. 2001. Research implications of the Auditing Standard Board's agenda. Accounting Horizons (December): 401-411.

Parfet, W. U. 2000. Accounting subjectivity and earnings management: A preparer perspective. Accounting Horizons (December): 481-488.

Parry, R. W. Jr., F. Sharp, W. A. Wallace and J. Vreeland. 1994. The role of service efforts and accomplishments reporting in total quality management: Implications for accountants. Accounting Horizons (June): 25-43.

Parsons, L. M. and A. L. Reitenga. 2014. College and university president pay and future performance. Accounting Horizons (March): 125-142.

Patten, D. M. 1995. Supervisory actions and job satisfaction: An analysis of differences between large and small public accounting firms. Accounting Horizons (June): 17-28.

Patterson, E. R. 2003. Measuring stockholder materiality. Accounting Horizons (Supplement): 63-76.

Paul, J. W. and D. R. Bainbridge. 1991. Auditing the owner/manager dominated entity. Accounting Horizons (December): 91-98.

Pearson, M. W. and L. L. Okubara. 1987. Restructuring and impairment of value: A growing controversy. Accounting Horizons (March): 35-41.

Penman, S. H. 2003. The quality of financial statements: Perspectives from the recent stock market bubble. Accounting Horizons (Supplement): 77-96.

Penno, M. and B. R. Walther. 1996. The concentration of local markets: A study of accounting, advertising and law. Accounting Horizons (June): 88-99.

Penno, M. C. 2008. Rules and accounting: Vagueness in conceptual frameworks. Accounting Horizons (September): 339-351.

Perry, R. E. 1993. Accounting for securitizations. Accounting Horizons (September): 71-82.

Perry, S. 1994. Earnings expectations and discretionary research and development spending. Accounting Horizons (December): 43-51.

Pfeiffer, G. M. and T. W. Shields. 2015. Performance-based compensation and firm value - Experimental evidence. Accounting Horizons (December): 777-798.

Pillsbury, C. M., L. Capozzoli and A. Ciampa. 1989. A synthesis of research studies regarding the upward mobility of women in public accounting. Accounting Horizons (March): 63-70.

Pincus, M. and C. Wasley. 1994. The incidence of accounting changes and characteristics of firms making accounting changes. Accounting Horizons (June): 1-24.

Plumlee, M. and T. L. Yohn. 2010. An analysis of the underlying causes attributed to restatements. Accounting Horizons (March): 41-64.

Plumlee, R. D. and M. A. Plumlee. 2008. Assurance on XBRL for financial reporting. Accounting Horizons (September): 353-368.

Plumlee, R. D. and P. M. J. Reckers. 2014. Lessons not learned: Why is there still a crisis-level shortage of accounting Ph.D.s? Accounting Horizons (June): 313-330.

Ponemon, L. A. and K. Raghunandan. 1994. What is "substantial doubt"? Accounting Horizons (June): 44-54.

Porter, B. A. 1996. Review of A research study on financial reporting and auditing - Bridging the expectation gap. Accounting Horizons (March): 130-135.

Pownall, G. and K. Schipper. 1999. Implications of accounting research for the SEC's consideration of international accounting standards for U.S. securities offerings. Accounting Horizons (September): 259-280.

Pownall, G., M. Vulcheva and X. Wang. 2015. The creation and segmentation of the Euronext Stock Exchange: A solution to the inadequacy of national securities regulators? Accounting Horizons (December): 853-885.

Prather, J. and N. Rueschhoff. 1996. An analysis of international accounting research in U.S. academic accounting journals, 1980 through 1993. Accounting Horizons (March): 1-17.

Prather-Kinsey, J. J. and P. N. Tanyi. 2014. The market reaction to SEC IFRS-related announcements: The case of American Depository Receipt (ADR) firms in the U.S. Accounting Horizons (September): 579-603.

Press, E. and J. Weintrop. 1991. Financial statement disclosure of accounting-based debt covenants. Accounting Horizons (March): 64-74.

Previts, G. J., R. J. Bricker, T. R. Robinson and S. J. Young. 1994. A content analysis of sell-side financial analyst company reports. Accounting Horizons (June): 55-70.

Price, R. A. III., N. Y. Sharp and D. A. Wood. 2011. Detecting and predicting accounting irregularities: A comparison of commercial and academic risk measures. Accounting Horizons (December): 755-780.

Pridgen, A. K. and W. M. Wilder. 2013. Relevance of GASB No. 34 to financial reporting by municipal governments. Accounting Horizons (June): 175-204.

Pringle, L. M., R. P. Crum and R. J. Swetz. 1990. Do SAS No. 59 format changes affect the outcome and the quality of investment decisions? Accounting Horizons (September): 68-75.

Purvis, S. E. C., H. Gernon and M. A. Diamond. 1991. The IASC and its comparability project: Prerequisites for success. Accounting Horizons (June): 25-44. (International Accounting Standards Committee).

Raghunandan, K. and D. V. Rama. 2007. Determinants of audit committee diligence. Accounting Horizons (September): 265-279.

Raghunandan, K., W. J. Read and D. V. Rama. 2001. Audit committee composition, "Gray Directors," and interaction with internal auditing. Accounting Horizons (June): 105-118. 

Raghunandan, K., W. J. Read and J. S. Whisenant. 2003. Initial evidence on the association between nonaudit fees and restated financial statements. Accounting Horizons (September): 223-234. 

Raghunathan, B. 1991. Premature signing-off on audit procedures: An analysis. Accounting Horizons (June): 71-79.

Ragland, L. G. 2017. The association between compensated absences liabilities and interest cost on public school districts' general obligation bonds. Accounting Horizons (March): 37-55.

Rama, D. V. and W. J. Read. 2006. Resignations by the big 4 and the market for audit services. Accounting Horizons (June): 97-109.

Ramanna, K. 2013. A framework for research on corporate accountability reporting. Accounting Horizons (June): 409-432.

Rapaccioli, D. and A. Schiff. 1991. Reporting sales of segments under ABP opinion No. 30. Accounting Horizons (December): 53-59.

Rasmussen, S. J. 2013. Revenue recognition, earnings management, and earnings informativeness in the semiconductor industry. Accounting Horizons (March): 91-112.

Ratnatunga, J., S. Jones and K. R. Balachandran. 2011. The valuation and reporting of organizational capability in carbon emissions management. Accounting Horizons (March): 127-147.

Rayburn, F. R. 1987. Discounting of deferred income taxes: An argument for reconsideration. Accounting Horizons (March): 43-49.

Read, W. J. and S. Tomczyk. 1988. An argument for complete financial disclosure by public accounting firms. Accounting Horizons (June): 39-46.

Read, W. J. and S. Tomczyk. 1992. An examination of changes in scope of services performed by CPA firms. Accounting Horizons (September): 42-51.

Read, W. J., D. V. Rama and K. Raghunandan. 2004. Local and regional audit firms and the market for SEC audits. Accounting Horizons (December): 241-254.

Rees, L. L. and P. B. Shane. 2012. Academic research and standard-setting: The case of other comprehensive income. Accounting Horizons (December): 789-815.

Reeve, J. M. and K. G. Stanga. 1987. Balance sheet impact of using LIFO: An empirical study. Accounting Horizons (September): 9-15.

Reeve, J. M. and K. G. Stanga. 1987. The LIFO pooling decision: Some empirical results from accounting practice. Accounting Horizons (June): 25-33.

Reider, B. and G. Saunders. 1988. Management accounting education: A defense of criticisms. Accounting Horizons (December): 58-62.

Reilly, D. 2011. Convergence flaws. Accounting Horizons (December): 873-877.

Reimers, J. L. 1992. Additional evidence on the need for disclosure reform. Accounting Horizons (March): 36-41.

Reither, C. L. 1997. How the FASB approaches a standard-setting issue. Accounting Horizons (December): 91-104.

Reither, C. L. 1998. What are the best and the worst accounting standards? Accounting Horizons (September): 283-292. (Survey).

Reneau, J. H. 1996. Forum on experience in practice: Motorola, Inc. Accounting Horizons (September): 137-140.

Revisine, L. 1991. The selective financial misrepresentation hypothesis. Accounting Horizons (December): 16-27.

Rich, K. T. and J. X. Zhang. 2015. Unfunded public pension liabilities and local citizen oversight. Accounting Horizons (March): 23-39.

Richardson, S. 2003. Earnings quality and short sellers. Accounting Horizons (Supplement): 49-61.

Ricketts, R. C. 1990. Do we really need special tax relief for capital gains? Accounting Horizons (September): 43-49.

Ritchie, P. C., J. E. Rowcroft and b. A. Trenholm. 1988.An analytical basis for the treatment of corporate income tax. Accounting Horizons (December): 29-40.

Roberts, A. A. 2005. The implications of joint cost standards for charity reporting. Accounting Horizons (March): 11-23.

Roberts, M. L., B. A. Billings and T. D. Englebrecht. 1989. Phantom taxes and phantom income: A study in accounting misconceptions applied to regulated utilities. Accounting Horizons (March): 43-53.

Roberts, M. L., W. D. Samson and M. T. Dugan. 1990. The stockholders' equity section: Form without substance? Accounting Horizons (December): 35-46.

Robertson, J. C. 1988. Analysts' reactions to auditors' messages in qualified reports. Accounting Horizons (June): 82-89.

Robertson, J. C. and R. Rouse. 1994. Substantive audit sampling - The challenge of achieving efficiency along with effectiveness. Accounting Horizons (March): 35-44.

Robinson, D. and D. Burton. 2004. Discretion in financial reporting: The voluntary adoptions of fair value accounting for employee stock options. Accounting Horizons (June): 97-108.

Robinson, L. E. 1991. The time has come to report comprehensive income. Accounting Horizons (June): 107-112.

Rogero, L. H. 1998. Characteristics of high quality accounting standards. Accounting Horizons (June): 177-183.

Rogow, R. B. and Z. Rezaee. 1990. Governmental accounting and auditing: Recent developments leading toward professional certification. Accounting Horizons (March): 51-63.

Romanus, R. N., J. J. Maher and D. M Fleming. 2008. Auditor industry specialization, auditor changes, and accounting restatements. Accounting Horizons (December): 389-413.

Rong, Z. 2017. Revenue benchmark beating and the sector-level investor pricing of revenue and earnings. Accounting Horizons (June): 45-67.

Rosen, L. S. 1995. Review of "Where were the directors?," Guidelines for improved corporate governance in Canada. Accounting Horizons (December): 149-152.

Rosenfield, P. 1990. The fatal flaw of FASB Statement 96. Accounting Horizons (September): 98-100.

Rothkopf, M. 1987. No more essay questions on the uniform CPA examination. Accounting Horizons (December): 79-85.

Roulstone, D. T. 1999. Effect of SEC Financial Reporting Release No. 48 on derivative and market risk disclosures. Accounting Horizons (December): 343-363.

Rue, J. C. and D. E. Tosh. 1987. Continued unresolved issues of pension accounting. Accounting Horizons (December): 21-27.

Rutteman, P. 1996. Review of Exemptions from standards on grounds of size or public interest designed to fit - A financial reporting standard for smaller entities. Accounting Horizons (September): 186-188.

Ryan, S. G. 1997. A survey of research relating accounting numbers to systematic equity risk, with implications for risk disclosure policy and future research. Accounting Horizons (June): 82-95.

Ryan, S. G., R. H. Herz, T. E. Iannaconi, L. A. Maines, K. G. Palepu, C. M. Schrand, D. J. Skinner and L. Vincent. 2001. AAA Financial Accounting Standards Committee: Evaluation of the FASB's proposed accounting for financial instruments with characteristics of liabilities, equity, or both. Accounting Horizons (December): 387-400.

Ryan, S. G., R. H. Herz, T. E. Iannaconi, L. A. Maines, K. G. Palepu, K. Schipper, C. M. Schrand, D. J. Skinner and L. Vincent. 2001. AAA Financial Accounting Standards Committee: Evaluation of the lease accounting proposed in G4+1 special report. Accounting Horizons (September): 289-298.

Ryan, S. G., R. H. Herz, T. E. Iannaconi, L. A. Maines, K. G. Palepu, K. Schipper, C. M. Schrand, D. J. Skinner and L. Vincent. 2002. AAA Financial Accounting Standards Committee: Recommendations on hedge accounting and accounting for transfers of financial instruments. Accounting Horizons (March): 81-93.

Ryan, S. G., R. H. Herz, T. E. Iannaconni, L. A. Maines, K. Palepu, C. M. Schrand, D. J. Skinner and L. Vincent. 2002. AAA Financial Accounting Standards Committee: Reporting fair value interest and value changes on financial instruments. Accounting Horizons (September): 259-267.

Sack, R. J. 2012. John C. Burton: A grain of sand in the oyster 1932-2010. Accounting Horizons (March): 147-159.

Sack, R. J., J. R. Boatsman, R. S. Fell, J. L. Krogstad, S. J. Martin and M. S. Niles. 1995. AAA's Security and Exchange Commission Liaison committee: Mountaintop issues: From the perspective of the SEC. Accounting Horizons (March): 79-86.

Salter, S. B., E. P. Swanson, A. Achleitner, E. De Lembre and B. S. Khanna. 1996. Reporting financial information by segment: A comment of the American Accounting Association on the IASC draft statement of principles. Accounting Horizons (March): 118-123.

Saly, P. J., R. Jagannathan and S. J. Huddart. 1999. Valuing the reload features of executive stock options. Accounting Horizons (September): 219-240.

Samuelson, R. A. 1993. Accounting for liabilities to perform services. Accounting Horizons (September): 32-45.

Samuelson, R. A. 1996. The concept of assets in accounting theory. Accounting Horizons (September): 147-157.

Sanborn, R. H. 1987. An evaluation and critique of the changes provided by statement of financial accounting concepts No. 6. Accounting Horizons (September): 41-48.

Saudagaran, S. M. and J. G. Diga. 1997. Financial reporting in emerging capital markets: Characteristics and policy issues. Accounting Horizons (June): 41-64.

Saul, R. S. 1996. What ails the accounting profession? Accounting Horizons (June): 131-137.

Scarbrough, D. P., D. V. Rama and K. Raghunandan. 1998. Audit committee composition and interaction with internal auditing: Canadian evidence. Accounting Horizons (March): 51-62.

Schalow, C. M. 1995. Participation choice: The exposure draft for postretirement benefits other than pensions. Accounting Horizons (March): 27-41.

Scheer, M. S. and E. J. Gac. 1987. New problems for the unwary in estate and gift tax valuations: Penalties under I.R.C. 6660. Accounting Horizons (December): 69-77.

Schilder, A. 1996. Review of Auditing into the twenty-first century. Accounting Horizons (March): 125-129.

Schilder, A. 1996. Research opportunities in auditing in the European Union. Accounting Horizons (December): 98-108.

Schipper, K. 1989. Earnings management. Accounting Horizons (December): 91-102.

Schipper, K. 1990. Information transfers. Accounting Horizons (December): 97-107.

Schipper, K. 1991. Analysts' forecasts. Accounting Horizons (December): 105-121.

Schipper, K. 1994. Academic accounting research and the standard setting process. Accounting Horizons (December): 61-73.

Schipper, K. 2003. Principles-based accounting standards. Accounting Horizons (March): 61-72.

Schipper, K. and L. Vincent. 2003. Earnings quality. Accounting Horizons (Supplement): 97-110.

Schipper, K. and T. L. Yohn. 2007. Standard-setting issues and academic research related to the accounting for financial asset transfers. Accounting Horizons (March): 59-80.

Schipper, K. A., C. M. Schrand, T. Shevlin and T. J. Wilks. 2009. Reconsidering revenue recognition. Accounting Horizons (March): 55-68.

Schisler, D. L. 1995. Equity, aggressiveness, consensus: A comparison of taxpayers and tax preparers. Accounting Horizons (December): 76-87.

Schloemer, P. G. and M. S. Schloemer. 1997. The personality types and preferences of CPA firm professionals: An analysis of changes in the profession. Accounting Horizons (December): 24-39.

Schneider, G. P., J. Dai, D. J. Janvrin, K. Ajayi and R. L. Raschke. 2015. Infer, predict, and assure: Accounting opportunities in data analytics. Accounting Horizons (September): 719-742.

Schrader, W. J., R. E. Malcom and J. J. Willingham. 1988. A partitioned events view of financial reporting. Accounting Horizons (December): 10-20.

Schrand, C. M. and J. A. Elliott. 1998. Risk and financial reporting: A summary of the discussion at the 1997 AAA/FASB conference. Accounting Horizons (September): 271-282.

Schroeder, N. and C. Gibson. 1990. Readability of management's discussion and analysis. Accounting Horizons (December): 78-87.

Schroeder, N. and C. Gibson. 1992. Are summary annual reports successful? Accounting Horizons (June): 28-37.

Schuetze, W. 1991. Keep it simple. Accounting Horizons (June): 113-117.

Schuetze, W. P. 1993. The liability crisis in the U.S. and its impact on accounting. Accounting Horizons (June): 88-91.

Schuetze, W. P. 1993. What is an asset? Accounting Horizons (September): 66-70.

Schuetze, W. P. 1994. A mountain or a molehill? Accounting Horizons (March): 69-75. (Comments about auditor independence).

Schwartz, B. N., E. H. Bonfield and P. M. J. Reckers. 1987. User attitudes toward selected professional developments. Accounting Horizons (June): 43-47.

Schwarzbach, H. and R. Vangermeersch. 1991. The current value experiences of the Rouse Company, 1973-1989. Accounting Horizons (June): 45-54. (Accounting for real estate).

Schweikart, J. A., S. J. Gray and S. B. Salter. 1996. An interview with Sir Bryan Carsberg, Secretary-General of the International Accounting Standards Committee. Accounting Horizons (March): 110-117.

Seetharaman, A., X. Wang and S. Zhang. 2014. An empirical analysis of the effects of accounting expertise in audit committees on non-GAAP earnings exclusions. Accounting Horizons (March): 17-37.

Sellers, R. D., T. J. Fogarty and L. M. Parker. 2015. The center cannot hold: The AICPA and accounting professional leadership 1997-2013. Accounting Horizons (September): 485-506.

Selling, T. I. and C. P. Stickney. 1990. Disaggregating the rate of return on common shareholders' equity: A new approach. Accounting Horizons (December): 9-17.

Shafer, W. E., D. J. Lowe and T. J. Fogarty. 2002. The effects of corporate ownership on public accountants' professionalism and ethics. Accounting Horizons (June): 109-124.

Shank, J. K. and V. Govindarajan. 1988. The perils of cost allocation based on production volumes. Accounting Horizons (December): 71-79.

Shaub, M. K. 1988. Restructuring the code of professional ethics: A review of the Anderson committee report and its implications. Accounting Horizons (December): 89-97.

Shelton, S. W., O. R. Whittington and D. Landsittel. 2001. Auditing firms' fraud risk assessment practices. Accounting Horizons (March): 19-33.

Shevlin, T. 1999. Commentaries based on the 1999 Doctoral Consortium: Research in taxation. Accounting Horizons (December): 427-441.

Siedel, G. J. 1991. Decision tree modeling of auditor liability litigation. Accounting Horizons (June): 80-90.

Seidler, L. J. 1995. Review of Improving business reporting - A customer focus: Meeting the information needs of investors and creditors; and comprehensive report of the special committee on financial reporting. Accounting Horizons (September): 119-124.

Sellers, K. and D. W. Thomas. 1993. Current proposals for corporate income tax integration. Accounting Horizons (September): 83-94.

Selling, T. I. 2013. Bumps in the road to IFRS adoption: Is a U-turn possible? Accounting Horizons (March): 155-167.

Sharma, V., V. Naiker, Barry Lee. 2009. Determinants of audit committee meeting frequency: Evidence from a voluntary governance system. Accounting Horizons (September): 245-263.

Silvers, D. A. 2007. The current state of auditing as a profession: A view from worker-owners. Accounting Horizons (December): 437-444.

Simmons, J. K. 1989. AAA Presidential address. Accounting Horizons (December): 84-90.

Simnett, R. and A. Huggins. 2014. Enhancing the auditor's report: To what extent is there support for the IAASB's proposed changes? Accounting Horizons (December): 719-747.

Simnett, R., M. Nugent and A. L. Huggins. 2009. Developing an international assurance standard on greenhouse gas statements. Accounting Horizons (December): 347-363.

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Skaife, H. A., M. T. Bradshaw, P. Y. Davis-Friday, E. D. Gordon, P. E. Hopkins, R. Laux, K. K. Nelson, S. Rajgopal, K. Ramesh, R. Uhl and G. Vrana. 2007. AAA Financial Accounting Standards Committee: Response to FASB exposure draft, "The fair value option for financial assets and financial liabilities, including an amendment of FASB statement No. 115".  Accounting Horizons (June): 189-200.

Skaife, H. A., M. T. Bradshaw, P. Y. Davis-Friday, E. D. Gordon, P. E. Hopkins, R. Laux, K. K. Nelson, S. Rajgopal, K. Ramesh, R. Uhl and G. Vrana. 2007. AAA Financial Accounting Standards Committee: Response to FASB exposure draft, "Employers' accounting for defined benefit pension and other postretirement plans: An amendment of FASB statement No. 87, 88, 106, and 132(R)".  Accounting Horizons (June): 201-213.

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Sommer, A. A. Jr. 1990. Time for another commission. Accounting Horizons (December): 114-116.

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Stephenson, T. 2007. Do clients share preparers' self-assessment of the extent to which they advocate for their clients? Accounting Horizons (December): 411-422.

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Sunder, S. 2002. Knowing what other know: Common knowledge, accounting, and capital markets. Accounting Horizons (December): 305-318.

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Sunder, S. 2009. IFRS and the accounting consensus. Accounting Horizons (March): 101-111.

Sunder, S. 2012. Corporate disclosure: A symposium. Accounting Horizons (June): 353-355.

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Sutton, M. H. 2002. Financial reporting at a crossroads. Accounting Horizons (December): 319-328.

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Tandy, P. R. and N. L. Wilburn. 1996. The academic community's participation in standard setting: Submission of comment letters on SFAS Nos. 1-117. Accounting Horizons (September): 92-111.

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Warfield, T. D., J. Gribble, M. H. Lang, C. M. C. Lee, T. J. Linsmeier, S. H. Penman, D. Shores, J. H. Smith and R. G. Stephens. 1996. AAA Financial Accounting Standards Committee response to FASB exposure drafts: Proposed statement of financial accounting standards - Consolidated financial statements: Policy and procedures.  Accounting Horizons (September): 182-185.

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Watts, R. L. 2003. Conservatism in accounting Part II: Evidence and research opportunities. Accounting Horizons (December): 287-301.

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Wiseman, D. E. 1992. Reply to "An option-theoretic argument favoring EPS dilution over holding gain/loss". Accounting Horizons (June): 90-93.

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Wyatt, A. R. 1991. Accounting standard setting at a crossroads. Accounting Horizons (September): 110-114.

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