Management And Accounting Web

Accounting Horizons Bibliography A-F

A-F | G-M | N-Z

March 1987 - December 2016

Recent Updates: 2014, 2015, 2016

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

AAA Digital Library | AAA Main Page | Journal Bibliographies

Abbott, L. J., S. Parker and G. F. Peters. 2010. Serving two masters: The association between audit committee internal audit oversight and internal audit activities. Accounting Horizons (March): 1-24.

Abbott, L. J., S. Parker and T. J. Presley. 2012. Female board presence and the likelihood of financial restatement. Accounting Horizons (December): 607-629.

Abdolmohammadi, M., R. Simnett, J. C. Thibodeau and A. M. Wright. 2006. Sell-side analysts' reports and the current external reporting model. Accounting Horizons (December): 375-389.

Accola, W. L. 1994. Assessing risk and uncertainty in new technology investments. Accounting Horizons (September): 19-35.

Accounting Horizons. 2012. Editor report. Accounting Horizons (December): v-xii.

Accounting Horizons. 2013. Editor's report. Accounting Horizons (December): 909-918.

Accounting Horizons. 2014. Editors report. Accounting Horizons (December): 949-955.

Adams, B., M. M. Frank and T. Perry. 2011. The potential for inflating earnings through the expected rate of return on defined benefit pension plan assets. Accounting Horizons (September): 443-464.

Adhikari, A. and A. Duru. 2006. Voluntary disclosures of free cash flow information. Accounting Horizons (December): 311-332.

Aier, J. K., J. Comprix, M. T. Gunlock and D. Lee. 2005. The financial expertise of CFOs and accounting restatements. Accounting Horizons (September): 123-135.

Akresh, A. D. 2010. A risk model to opine on internal control. Accounting Horizons (March): 65-78.

Albright, T. L. and H. Roth. 1992. The measurement of quality costs: An alternative paradigm. Accounting Horizons (June): 15-27. (Summary).

Alford, R. M., J. R. Strawser and R. H. Strawser. 1990. Does graduate education improve success in public accounting? Accounting Horizons (March): 69-76. (Survey).

Allen, P. W. and C. K. Ng. 1997. Financial stake and support for banning trade names, commissions, referral fees and contingent fees. Accounting Horizons (March): 1-6.

Allen, R. D., D. R. Hermanson, T. M. Kozloski and R. J. Ramsay. 2006. Auditor risk assessment: Insights from the academic literature. Accounting Horizons (June): 157-177.

Alles, M. G. 2015. Drivers of the use and facilitators and obstacles of the evolution of big data by the audit profession. Accounting Horizons (June): 439-449.

Almer, E. D., J. R. Hopper and S. E. Kaplan. 1998. The effect of diversity-related attributes on hiring, advancement and voluntary turnover judgments. Accounting Horizons (March): 1-17.

Alyathural, G., W. W. Cooper and K. K. Sinha. 1991. Note on activity accounting. Accounting Horizons (December): 60-68.

Anderson, S. W. and H. C. Dekker. 2009. Strategic cost management in supply chains, Part 1: Structural cost management. Accounting Horizons (June): 201-220.

Anderson, S. W. and H. C. Dekker. 2009. Strategic cost management in supply chains, Part 2: Executional cost management. Accounting Horizons (September): 289-305.

Anderson, S. W. and K. Sedatole. 1998. Designing quality into products: The use of accounting data in new product development. Accounting Horizons (September): 213-233. (Summary).

Anderson, U. L., M. H. Christ, K. M. Johnston and L. E. Rittenberg. 2012. A post-SOX examination of factors associated with the size of internal audit functions. Accounting Horizons (June): 167-191.

Angelini, J. P., M. R. Hutton and R. M. Copeland. 1994. Potential adverse effects of specialization within accounting firms. Accounting Horizons (September): 36-47.

Ansari, S. and K. J. Euske. 1995. Breaking down the barriers between financial and managerial accounting: A comment on the Jenkins committee report. Accounting Horizons (June): 40-43.

Anthony, J. J. and S. C. Dilley. 1988. The tax basis financial reporting alternative for nonpublic firms. Accounting Horizons (September): 41-47.

Anthony, R. N. 1988. The accounting concepts we need. Accounting Horizons (December): 128-135.

Anthony, R. N. 1995. The nonprofit accounting mess. Accounting Horizons (June): 44-53.

Anthony, R. N. 1995. Reply: Nonprofit accounting standards. Accounting Horizons (September): 100-103.

Anthony, R. N. 1997. Financial reporting in the 1990s and beyond. Accounting Horizons (December): 107-111.

Archambeault, D. S., F. T. DeZoort and T. P. Holt. 2008. The need for an internal auditor report to external stakeholders to improve governance transparency. Accounting Horizons (December): 375-388.

Arens, A. A. 1990. Celebration, evaluation and rededication. Accounting Horizons (December): 88-96.

Argyris, C. and R. S. Kaplan. 1994. Implementing new knowledge: The case of activity-based costing. Accounting Horizons (September): 83-105. (Summary).

Armstrong, M. B. and J. I. Vincent. 1988. Public accounting profession at a crossroads. Accounting Horizons (March): 94-98.

Arnold, J. L. 1992. Message from the managing editor. Accounting Horizons (March): 1-3. (Discussion of the four functions of the professoriate: 1) The scholarship of discovery, 2) the scholarship of integration, 3) the scholarship of application, and 4) the scholarship of teaching, and how recognition of the multiple levels of scholarship is to be applied in the editorial policy of Accounting Horizons. Based on Boyer, E. L. 1990. Scholarship Reconsidered: Priorities of the Professoriate. Carnegie Foundation for the Advancement of Teaching).

Arnold, J. L. 1992. Message from the managing editor. Accounting Horizons (December): 1-4.

Arnold, J. L. 1993. Preface to: "Personal integrity and accountability". Accounting Horizons (March): 58.

Arya, A., J. C. Glover and S. Sunder. 2003. Are unmanaged earnings always better for shareholders? Accounting Horizons (Supplement): 111-116.

Asare, S. K. and A. M. Wright. 2012. Investors', auditors', and lenders' understanding of the message conveyed by the standard audit report on the financial statements. Accounting Horizons (June): 193-217.

Ashbaugh, H., K. M. Johnstone and T. D. Warfield. 1999. Corporate reporting on the internet. Accounting Horizons (September): 241-257.

Ashton, R. H. and A. M. Cianci. 1998. Contributions of the "Research opportunities in auditing" program: An empirical assessment. Accounting Horizons (June): 120-138.

Asthana, S. C., K. K. Raman and H. Xu. 2015. U. S.-listed foreign companies' choice of a U. S. -based versus home country-based big N principle auditor and the effect on audit fees and earnings quality. Accounting Horizons (September): 631-666.

Atiase, R. K., L. S. Bamber and R. N. Freeman. 1988. Accounting disclosures based on company size: Regulations and capital markets evidence. Accounting Horizons (March): 18-26.

Ayers, B. C., C. E. Lefanowicz and J. R. Robinson. 2000. The financial statement effects of eliminating the pooling-of-interest method of acquisition accounting. Accounting Horizons (March): 1-19.

Ayers, S. and S. E. Kaplan. 1998. Potential differences between engagement and risk review partners and their effect on client acceptance judgments. Accounting Horizons (June): 139-153.

Baber, W. R. and S. Kang. 2002. The impact of split adjusting and rounding on analysts' forecast error calculations. Accounting Horizons (December): 277-289.

Baber, W. R., A. A. Roberts and G. Visvanathan. 2001. Charitable organizations' strategies and program-spending ratios. Accounting Horizons (December): 329-343.

Badertscher, B. A. and J. J. Burks. 2011. Accounting restatements and the timeliness of disclosures. Accounting Horizons (December): 609-629.

Baetge, J., H. Berndt, H. Bruns, W. B. von Colbe, A. G. Coenenberg, H. Korst, H. Lederle, A. Metze, D. Ordelheide, H. Pfingsten, H. Reinhard, C. Schnicke, J. Schwitters, T. Seeberg, G. Siepe, P. Urban, H. Weber, A. Weismuller and K. V. Wysocki. 1995. Working group on external financial reporting of the Schmalenbach-Gesellschaft-Deutsche Gesellschaft fur Betriebswirtschaft. German accounting principles: An institutionalized framework.  Accounting Horizons (September): 92-99.

Bagby, J. W. and P. L. Kintzle. 1987. Management discussion and analysis: Discretionary disclosures and the business segment. Accounting Horizons (March): 51-60.

Bagley, P. L., D. Dalton and M. Ortegren. 2012. The factors that affect accountants' decisions to seek careers with Big 4 versus non-Big 4 accounting firms. Accounting Horizons (June): 239-264.

Bahnson, P. R., P. B. W. Miller and B. P. Budge. 1996. Nonarticulation in cash flow statements and implications for education. Accounting Horizons (December): 1-15.

Bai, G. 2016. Applying variance analysis to understand California hospitals' expense recovery status by patient groups. Accounting Horizons (June): 211-223.

Bailey, A. D. Jr. 2008. Foreward - "Your intellectual property: Who owns it? Accounting Horizons (March): 47-48.

Bailey, A. D. Jr. 2014. Perspectives on the Public Company Accounting Oversight Board (PCAOB) 2004-2005. Accounting Horizons (December): 889-899.

Balakrishnan, R. and K. Sivaramakrishnan. 1996. Is assigning capacity costs to individual products necessary for capacity planning. Accounting Horizons (September): 1-11.

Balakrishnan, R., E. Labro and K. Sivaramakrishnan. 2012. Product costs as decision aids: An analysis of alternative approaches (Part 1). Accounting Horizons (March): 1-20. (Description of four types of cost systems: Traditional volume-based systems, activity-based systems, time-driven activity-based systems, and resource consumption accounting).

Balakrishnan, R., E. Labro and K. Sivaramakrishnan. 2012. Product costs as decision aids: An analysis of alternative approaches (Part 2). Accounting Horizons (March): 21-41.

Balakrishnan, R., K. Sivaramakrishnan and S. Sunder. 2004. A resource granularity framework for estimating opportunity costs. Accounting Horizons (September): 197-206.

Ball, R. 2008. What is the actual economic role of financial reporting? Accounting Horizons (December): 427-432.

Ball, R. 2013. Accounting informs investors and earnings management is rife: Two questionable beliefs. Accounting Horizons (December): 847-853.

Ballou, B., N. H. Godwin and R. T. Shortridge. 2003. Firm value and employee attitudes on workplace quality. Accounting Horizons (December): 329-341.

Ballou, B., R. J. Casey, J. H. Grenier and D. L. Heitger. 2012. Exploring the strategic integration of sustainability initiatives: Opportunities for accounting research. Accounting Horizons (June): 265-288.

Balsam, S. 1994. Extending the method of accounting for stock appreciation rights to employee stock options. Accounting Horizons (December): 52-60.

Balsam, S. and R. Lipka. 1998. Share prices and alternative measures of earnings per share. Accounting Horizons (September): 234-249.

Balsam, S., A. J. Irani and Q. J. Yin. 2012. Impact of job complexity and performance on CFO compensation. Accounting Horizons (September): 395-416.

Balsam, S., A. L. Reitenga and J. Yin. 2008. Option acceleration in response to SFAS No. 123(R). Accounting Horizons (March): 23-45.

Balsam, S., H. A. Mozes, and H. A. Newman. 2003. Managing pro forma stock option expense under SFAS No. 123. Accounting Horizons (March): 31-45.

Bamber, E. M. and R. A. Stratton. 1997. The information content of the uncertainty-modified audit report: Evidence from bank loan officers. Accounting Horizons (June): 1-11.

Banker, R. D. and R. S. Kaplan. 2014. William W. Cooper: Innovator, fighter, and scholar. Accounting Horizons (March): 193-203.

Bannister, J. W. and H. A. Newman. 2003. Analysis of corporate disclosures on relative performance evaluation. Accounting Horizons (September): 235-246.

Barber, W. R., L. Liang and Z. Zhu. 2012. Associations between internal and external corporate governance characteristics: Implications for investigating financial accounting restatements. Accounting Horizons (June): 219-237.

Bardhan, I., S. Lin and S. Wu. 2015. The quality of internal control over financial reporting in family firms. Accounting Horizons (March): 41-60.

Barker, R. 2004. Reporting financial performance. Accounting Horizons (June): 157-172.

Barrett, M. J., W. H. Beaver, W. W. Cooper, J. A. Milburn, D. Solomons and D. P. Tweedie. American Accounting Association Committee on Accounting and Auditing Measurement, 1989-90. Accounting Horizons (September): 81-105.

Barth, M. E. 2006. Including estimates of the future in today's financial statements. Accounting Horizons (September): 271-285.

Barth, M. E. 2014. Measurement in financial reporting: The need for concepts. Accounting Horizons (June): 331-352.

Barth, M. E. and C. M. Murphy. 1994. Required financial statement disclosures: Purposes, subject, number, and trends. Accounting Horizons (December): 1-22.

Barth, M. E. and W. R. Landsman. 1995. Fundamental issues related to using fair value accounting for financial reporting. Accounting Horizons (December): 97-107.

Barth, M. E., D. W. Collins, G. M. Crooch,  J. A. Elliott, T. J. Frecka, E. A. Imhoff Jr, W. R. Landsman and R. G. Stephens. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to The FASB exposure draft "Accounting by creditors for impairment of a loan - Income recognition". Accounting Horizons (March): 96-98.

Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliott, T. J. Frecka, E. A. Imhoff, Jr., W. R. Landsman, C. L. McDonald and D. G. Searfoss. 1993. AAA's Financial Accounting Standards Committee response to FASB discussion memorandums and exposure draft: Accounting by creditors for impairment of a loan.  Accounting Horizons (September): 114-117.

Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman, C. L. McDonald and D. G. Searfoss. 1994. AAA's Financial Accounting Standards Committee report,. Response to the FASB exposure draft "Accounting for certain investments in debt securities". Accounting Horizons (June): 117-119.

Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliott, T. J. Frecka, E. A. Imhoff Jr, W. R. Landsman and R. G. Stephens. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB exposure draft "Disclosure about derivative instruments and fair value of financial instruments". Accounting Horizons (March): 92-95.

Barth, M. E., D. W. Collins, J. A. Elliott, J. W. Gribble, W. R. Landsman, S. H. Penman, J. T. Smith, R. G. Stephens and T. D. Warfield. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB exposure draft "Accounting for mortgage servicing rights, and excess servicing rights and for securitization of mortgage loans". Accounting Horizons (June): 77-79.

Barth, M. E., D. W. Collins, J. A. Elliott, J. W. Gribble, W. R. Landsman, S. H. Penman, J. T. Smith, R. G. Stephens and T. D. Warfield. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB "Preliminary views on major issues related to consolidation policy". Accounting Horizons (June): 80-82.

Barth, M. E., J. A. Elliott, D. W. Collins, G. M. Crooch, T. J. Frecka, E. A. Imhoff Jr, W. R. Landsman and R. G. Stephens. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB discussion document "Accounting for hedging and other risk-adjusting activities: Questions for comment and discussion". Accounting Horizons (March): 87-91.

Barth, M. E., T. B. Bell, D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman and R. G. Stephens. 1994. AAA's Financial Accounting Standards Committee reports. Response to the FASB prospectus "Earnings per share".  Accounting Horizons (June): 111-113.

Barth, M. E., T. B. Bell, D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman and R. G. Stephens. 1994. AAA's Financial Accounting Standards Committee reports. Response to exposure draft "Accounting for stock-based compensation".  Accounting Horizons (June): 114-116.

Barth, M. E., T. B. Bell, D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman and R. G. Stephens. 1994. AAA's Financial Accounting Standards Committee report. Response to the FASB discussion memorandum "Reporting disaggregated information by business enterprises". Accounting Horizons (September): 75-82.

Barth, M. E., W. R. Landsman and R. J. Rendleman Jr. 2000. Implementation of an option pricing-based bond valuation model for corporate debt and its components. Accounting Horizons (December): 455-479.

Bartlett, G. D., J. Kremin, K. K. Saunders and D. A. Wood. 2016. Attracting applications for in-house and outsourced internal audit positions: Views from external auditors. Accounting Horizons (March): 143-156.

Bartlett, R. W. 1991. A heretical challenge to the incantations of audit independence. Accounting Horizons (March): 11-16.

Bartley, J., A. Y. S. Chen and E. Z. Taylor. 2011. A comparison of XBRL filings to corporate 10-Ks: Evidence from the voluntary filings program. Accounting Horizons (June): 227-245.

Bartley, J. W. and A. Y. S. Chen. 1992. Material changes in financial reporting attributes to the Tax Reform Act of 1986. Accounting Horizons (March): 62-74.

Barua, A., L. F. Davidson, D. V. Rama and S. Thiruvadi. 2010. CFO gender and accruals quality. Accounting Horizons (March): 25-39.

Bastable, C. W. and D. H. Bao. 1988. The fiction of sales-mix and sales-quantity variances. Accounting Horizons (June): 10-17.

Basu, S. 2008. Panel on big unanswered questions in accounting-genesis. Accounting Horizons (December): 425-426. 

Basu, S. 2008. Panel on big unanswered questions in accounting-synopsis. Accounting Horizons (December): 449-451.

Basu, S. 2012. How can accounting researchers become more innovative? Accounting Horizons (December): 851-870.

Basu, S. 2013. Devil's advocate: The most incorrect beliefs of accounting experts. Accounting Horizons (December): 841-846.

Basu, S. and G. B. Waymire. 2006. Recordkeeping and human evolution. Accounting Horizons (September): 201-229.

Bauman, M. P. 2003. The impact and valuation of off-balance-sheet activities concealed by equity method accounting. Accounting Horizons (December): 303-314.

Bauman, M. P. and K. W. Shaw. 2014. An analysis of critical accounting estimate disclosures of pension assumptions. Accounting Horizons (December): 819-845.

Bauman, M. P. and R. N. Francis. 2011. Issues in lessor accounting: The forgotten half of lease accounting. Accounting Horizons (June): 247-266.

Baumker, M., P. Biggs, S. E. McVay and J. Pierce. 2014. The disclosure of non-GAAP earnings following regulation G: An analysis of transitory gains. Accounting Horizons (March): 77-92.

Bayless, R., J. Cochrane, T. Harris, J. Leisenring, J. McLaughlin and J. P. Wirtz. 1996. International access to U.S. capital markets - An AAA forum on accounting policy. Accounting Horizons (March): 75-94.

Bazley, J. D. and J. C. Tripp. 1989. The corporate alternative minimum tax: Impacts on financial reporting. Accounting Horizons (March): 54-62.

Beams, J. D., A. J. Amoruso and F. M. Richardson. 2005. Discretionary reporting of stock options by IPO firms. Accounting Horizons (December): 223-236.

Beasley, M. S., J. V. Carcello, Dana R. Hermanson and P. D. Lapides. 2000. Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms. Accounting Horizons (December): 441-454.

Beatty, A. 1996. Forum on experience in practice: Federal Reserve Bank. Accounting Horizons (September): 122-125.

Beatty, R. P., S. M. Riffe and R. Thompson. 1999. The method of comparables and tax court valuations of private firms: An empirical investigation. Accounting Horizons (September): 177-199.

Beaulieu, P. 2014. Voluntary income reporting. Accounting Horizons (June): 277-295.

Beaver, W. H. 1987. Presidential address. Accounting Horizons (December): 1-6.

Beaver, W. H. 1991. Problems and paradoxes in the financial reporting of future events. Accounting Horizons (December): 122-134.

Beaver, W. H. 1996. Directions in accounting research: Near and far. Accounting Horizons (June): 113-124.

Beaver, W. H. and M. A. Wolfson. 2013. Charles T. Horngren: Mentor, role model, colleague, and friend. Accounting Horizons (June): 433-442. (Link).

B├ędard, J., P. Coram, R. Espahbodi and T. J. Mock. 2016. Does recent academic research support changes to audit reporting standards? Accounting Horizons (June): 255-275.

Beets, S. D. and C. C. Souther. 1999. Corporate environmental reports: The need for standards and an environmental assurance service. Accounting Horizons (June): 129-145.

Begley, J. and R. Freedman. 2004. The changing role of accounting numbers in public lending agreements. Accounting Horizons (June): 81-96.

Behling, O. and J. F. Dillard. 1987. Accounting: The intuitive challenge. Accounting Horizons (June): 35-42. (Very interesting discussion of the rational (analytic or computational) decision model versus the intuitive (judgmental) decision model. The authors provide some recommendations related to a balanced approach involving four decision strategies related to when cause and effect relationships are certain or uncertain. The strategies include: computational, judgmental, compromise, and inspirational).

Behn, B. K., J. V. Carcello, D. R. Hermanson and R. H. Hermanson. 1997. The determinants of audit client satisfaction among clients of big 6 firms. Accounting Horizons (March): 7-24.

Behn, B. K., T. V. Eaton and J. R. Williams. 1998. The determinants of the deferred tax allowance account under SFAS No. 109. Accounting Horizons (March): 63-78.

Bell, T. B., T. J. Frecka and I. Solomon. 1993. The relation between research productivity and teaching effectiveness: Empirical evidence for accounting educators. Accounting Horizons (December): 33-47.

Benston, G. J. 1995. Review of Defining the roles of accountants, bankers and regulators in the United States. Accounting Horizons (December): 138-142.

Benston, G. J., D. R. Carmichael, J. S. Demski, B. G. Dharan, K. Jamal, R. Laux, S. Rajgopal and G. Vrana. 2007. AAA Financial Accounting Standards Committee: The FASB's conceptual framework for financial reporting: A critical analysis. Accounting Horizons (June): 229-238.

Beresford, D. 1990. Internationalization of accounting standards. Accounting Horizons (March): 99-107.

Beresford, D. R. 1988. The "balancing act" in setting accounting standards. Accounting Horizons (March): 1-7.

Beresford, D. R. 1991. Standard setting process in trouble (again). Accounting Horizons (June): 94-96.

Beresford, D. R. 1993. Frustrations of a standards setter. 1993. Accounting Horizons (December): 70-76.

Beresford, D. R. 1995. How should the FASB be judged? Accounting Horizons (June): 56-61.

Beresford, D. R. 1996. What did we learn from the stock compensation project? Accounting Horizons (June): 125-130.

Beresford, D. R. 1997. How to succeed as a standard setter by trying really hard. Accounting Horizons (September): 79-90.

Beresford, D. R. 2001. Congress looks at accounting for business combinations. Accounting Horizons (March): 73-86.

Beresford, D. R. and L. T. Johnson. 1995. Interactions between the FASB and the academic community. Accounting Horizons (December): 108-117.

Bhattacharjee, S., M. J. Maletta and K. K. Moreno. 2016. The role of account subjectivity and risk of material misstatement on auditors' internal audit reliance judgments. Accounting Horizons (June): 225-238.

Bhattacharya, N., E. L. Black, T. E. Christensen and R. D. Mergenthaler. 2004. Empirical evidence on recent trends in pro forma reporting. Accounting Horizons (March): 27-43.

Biddle, G. C. and S. M. Saudagaran. 1991. Foreign stock listings: Benefits, costs, and the accounting policy dilemma. Accounting Horizons (September): 69-80.

Bierman, H. 1988. Extending the usefulness of accrual accounting. Accounting Horizons (September): 10-14.

Bierman, H. Jr. 1990. One more reason to revise statement 96. Accounting Horizons (June): 42-46.

Bierman, H. Jr. 1992. Proportionate consolidation and financial analysis. Accounting Horizons (December): 5-17.

Billings, B. A., J. R. McGowan and F. K. AlNajjar. 1994. An inter-country comparison of the research and development tax credit. Accounting Horizons (March): 19-34.

Biondi, Y., J. Glover, K. Jamal, J. A. Ohlson, S. H. Penman, S. Sunder and E. Tsujiyama. 2012. Some conceptual tensions in financial reporting. Accounting Horizons (March): 125-133. (American Accounting Association's Financial Accounting Standards Committee).

Biondi, Y., R. J. Bloomfield, J. C. Glover, K. Jamal, J. A. Ohlson, S. H. Penman, E. Tsujiyama and T. J. Wilks. 2011. A perspective on the joint IASB/FASB exposure draft on accounting for leases. Accounting Horizons (December): 861-871.

Birnberg, J. G. 2011. Robert N. Anthony: A pioneering thinker in management accounting. Accounting Horizons (September): 593-602.

Birnberg, J. G., M. Bromwich and J. Roberts. 2013. Anthony G. Hopwood: Academic iconoclast and entrepreneur 1944-2010. Accounting Horizons (December): 895-907.

Black, F. 1993. Choosing accounting rules. Accounting Horizons (December): 1-17.

Blankley, A. I. and E. P. Swanson. 1995. A longitudinal study of SFAS 87 pension rate assumptions. Accounting Horizons (December): 1-21.

Bloomfield, R. J. 2002. The "Incomplete revelation hypothesis" and financial reporting. Accounting Horizons (September): 233-243.

Bloomfield, R. J. 2008. Accounting as the language of business. Accounting Horizons (December): 433-436.

Bloomfield, R. J. 2012. A pragmatic approach to more efficient corporate disclosure. Accounting Horizons (June): 357-370.

Bloomfield, R. T. E. Christensen, J. Glover, S. Haka, et al. 2010. Comments on the proposed SEC's 2010-2015 draft strategic plan. Accounting Horizons (March): 109-115.

Blouin, J. L. and L. A. Robinson. 2014. Insights from academic participation in FAF's initial PIR: The PIR of FIB 48. Accounting Horizons (September): 479-500.

Boatsman, J. and X. Dong. 2011. Equity value implications of lease accounting. Accounting Horizons (March): 1-16.

Boatsman, J. R., I. K. Khurana and M. L. Loudder. 2000. The economic implications of proposed changes in the accounting for nuclear decommissioning costs. Accounting Horizons (June): 211-233.

Boger, D. C., R. Carney and K. J. Euske. 1994. Increasing the efficacy and efficiency of accounting and control systems in the department of defense. Accounting Horizons (March): 105-113.

Boisjoly, R. M. 1993. Personal integrity and accountability. Accounting Horizons (March): 59-69.

Boland, C. M., S. N. Bronson and C. E. Hogan. 2015. Accelerated filing deadlines, internal controls, and financial statement quality: The case of originating misstatements. Accounting Horizons (September): 551-575.

Bonner, S. E. 1999. Commentaries based on the 1999 Doctoral Consortium: Judgment and decision-making research in accounting. Accounting Horizons (December): 385-398.

Boo, E., K. Low, X. Soh, and M. Lim. 2007. Assurance versus insurance: A study of consumer receptiveness in an e-commerce setting. Accounting Horizons (December): 331-350.

Boone, J. P., C. L. Linthicum and A. Poe. 2013. Characteristics of accounting standards and SEC review comments. Accounting Horizons (December): 711-736.

Bostwick, E. D., S. L. Lambert and J. G. Donelan. 2016. A wrench in the COGS: An analysis of the differences between cost of goods sold as reported in Compustat and in the financial statements. Accounting Horizons (June): 177-193.

Bothick, A. F. and O. D. West. 1987. Expert systems - A new tool for the professional. Accounting Horizons (March): 9-16.

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Burton, J. C. and R. J. Sack. 1989. Tax allocation: Time for a fundamental change. Accounting Horizons (June): 110-112.

Burton, J. C. and R. J. Sack. 1990. Ethics and accounting in the public sector. Accounting Horizons (June): 110-112.

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Burton, J. C. and R. J. Sack. 1990. The most important question. Accounting Horizons (September): 101-104. (The pursuit of "why?").

Burton, J. C. and R. J. Sack. 1990. Who cares if you read it? Accounting Horizons (March): 117-121.

Burton, J. C. and R. J. Sack. 1991. Accounting research: A new direction. Accounting Horizons (December): 142-146.

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Burton, J. C. and R. J. Sack. 1991. Time for some lateral thinking. Accounting Horizons (June): 118-122. (Lateral vs. vertical thinking).

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Carmichael, D. R. 1995. Review of The audit agenda. Accounting Horizons (December): 143-148.

Carmichael, D. R. 2004. The PCAOB and the social responsibility of the independent auditor. Accounting Horizons (June): 127-133. (PCAOB refers to the Public Company Accounting Oversight Board).

Carmichael, D. R. 2014. Reflections on the establishment of the PCAOB and its audit standard-setting role. Accounting Horizons (December): 901-915.

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Chen, C. J. P., F. A. Gul and X. Su. 1999. A comparison of reported earnings under Chinese GAAP vs. IAS: Evidence from the Shanghai Stock Exchange. Accounting Horizons (June): 91-111.

Chen, L. H., D. M. Folsom, W. Paek and H. Sami. 2014. Accounting conservatism, earnings persistence, and pricing multiples on earnings. Accounting Horizons (June): 233-260.

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Cheng, R. H., K. W. Brown and M. L. Fischer. 1995. AAA's Government and Nonprofit Accounting Section Standards Committee. Response to the GASB discussion document "Invitation to comment: College and university financial reporting model". Accounting Horizons (September): 104-110.

Cheng, R. H., J. H. Harris, R. C. Iceman, W. T. Wrege and R. B. Yahr. 1995. AAA's Government and Nonprofit Accounting Section Standards Committee. Response to the GASB discussion document "Invitation to comment: Governmental financial reporting model". Accounting Horizons (September): 111-118.

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Cheung, J. K. 1992. An option-theoretic argument favoring EPS dilution over holding gain/loss. Accounting Horizons (June): 86-89.

Cheung, J. K., G. V. Krishnan and C. Min. 1997. Does interperiod income tax allocation enhance prediction of cash flows? Accounting Horizons (December): 1-15.

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Chin, C., W. Yao and P. Liu. 2014. Industry audit experts and ownership structure in the syndicated loan market: At the firm and partner levels. Accounting Horizons (December): 749-768.

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Cohen, J. R., G. Krishnamoorthy, M. Peytcheva and A. M. Wright. 2013. How does the strength of the financial regulatory regime influence auditor' judgments to constrain aggressive reporting in a principles-based versus rules-based accounting environment? Accounting Horizons (September): 579-618.

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Cohen, J. R., L. W. Pant and D. J. Sharp. 1993. Culture-based ethical conflicts confronting multinational accounting firms. Accounting Horizons (September): 1-13. (Note).

Cohen, J. R., L. W. Pant and D. J. Sharp. 1998. The effect of gender and academic discipline diversity on the ethical evaluations, ethical intentions and ethical orientation of potential public accounting recruits. Accounting Horizons (September): 250-270.

Colbert, G. J. and D. Murray. 1999. An assessment of recent changes in the Uniform Accountancy Act. Accounting Horizons (March): 54-68.

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Colbert, J. L. 1987. Audit risk - Tracing the evolution. Accounting Horizons (September): 49-57.

Collett, P. H., J. M. Godfrey and S. L. Hrasky. 2001. International harmonization: Cautions from the Australian experience. Accounting Horizons (June): 171-182.

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Colson, R. H., R. Bloomfield, T. E. Christensen, K. Jamal, et al. 2010. Response to the Financial Accounting Standards Board's and the International Accounting Standards Board's joint discussion paper entitled preliminary views on revenue recognition in contracts with customers: American Accounting Association's Financial Accounting Standards Committee (AAA FASC). Accounting Horizons (December): 689-702.

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Comiskey, E. E. and C. W. Mulford. 1988. The influence of accounting principles on management investment decisions: An illustration. Accounting Horizons (June): 67-72.

Comiskey, E. E., J. E. Clarke and C. W. Mulford. 2010. Is negative goodwill valued by investors? Accounting Horizons (September): 333-353.

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Cooper, R. and R. S. Kaplan. 1992. Activity-based systems: Measuring the costs of resource usage. Accounting Horizons (September): 1-13. (Summary).

Copeland, J. E. Jr. 2005. Ethics as an imperative. Accounting Horizons (March): 35-43.

Copley, P. A., R. H. Chen, J. E. Harris, R. C. Icerman, W. L. Johnson, G. R. Smith, K. A. Smith, W. T. Wrege and R. Yahr. 1997. The new government reporting model: Is it a "field of dreams"? Accounting Horizons (September): 91-101.

Corless, J. C. and L. M. Parker. 1987. The impact of MAS on auditor independence: An experiment. Accounting Horizons (September): 25-29. 

Coughlan, J. W. 1988. Anomalies in calculating earnings per share. Accounting Horizons (December): 80-88.

Coughlan, J. W. 1997. ESOs and EPS. Accounting Horizons (March): 25-38. (ESOs refers to employee stock options).

Cox, C. T., H. M. Nix and H. Wichmann Jr. 1989. Responsibility accounting and operational control for governmental units. Accounting Horizons (June): 38-48.

Cron, W. R. and R. B. Hayes. 1989. The dollar value LIFO pooling decision: The conventional wisdom is too general. Accounting Horizons (December): 57-70.

Cummings, B. K., N. G. Apostolou and W. G. Mister. 1987. Accounting for interest rate swaps: An emerging issue. Accounting Horizons (June): 19-24.

Daigle, R. J., R. E. Pinsker and T. J. Pitre. 2015. The impact of order effects on nonprofessional investors' belief revision when presented a long series of disclosures in an experimental market setting. Accounting Horizons (June): 313-326.

Dailey, L. A. and t. Tranter. 1990. Limitations on the value of the conceptual framework in evaluating extant accounting standards. Accounting Horizons (March): 15-24.

Dalton, D. W., S. Buchheit and J. J. McMillan. 2014. Audit and tax career paths in public accounting: An analysis of student and professional perceptions. Accounting Horizons (June): 213-231.

Dao, M., S. Mishra and K. Raghunandan. 2008. Auditor tenure and shareholder ratification of the auditor. Accounting Horizons (September): 297-314.

Daugherty, B. and W. Tervo. 2010. PCAOB inspections of smaller CPA firms: The perspective of inspected firms. Accounting Horizons (June): 189-219.

Davidson, R. A., A. M. G. Gelardi and F. Li. 1996. Analysis of the conceptual framework of China's new accounting system. Accounting Horizons (March): 58-74.

Davila, A. and M. Wouters. 2004. Designing cost-competitive technology products through cost management. Accounting Horizons (March): 13-26.

Davis, G. B. 1987. Commentary: Information systems. Accounting Horizons (March): 75-79.

Davis, G. B. 1987. Information systems. Accounting Horizons (June): 69-74.

Davis, G. B. 1988. Information systems. Accounting Horizons (March): 101-103.

Davis, G. B. 1988. Information systems: Productivity gains from computer-aided software engineering. Accounting Horizons (June): 90-93.

Davis, G. B. 1988. Information systems: The hidden cost of end-user computing. Accounting Horizons (December):. 103-106

Davis, G. B. and J. R. Hamann. 1988. Information systems. Accounting Horizons (September): 96-99.

Davis, G. B. and M. C. Monroe. 1987. Information requirements for computer applications. Accounting Horizons (December): 105-109.

Davis, L. R., L. M. Lovata and K. L. Philipich. 1991. The effect of debt defeasance on the decisions of loan officers. Accounting Horizons (June): 64-70.

Davis, M. L. 1998. My experience with the FASB faculty fellowship program. Accounting Horizons (December): 429-439.

Davis, S. W. and J. E. Ketz. 1991. Fraud and accounting research. Accounting Horizons (September): 106-109.

Davis-Friday, P. Y. and J. M. Rivera. 2000. Inflation accounting and 20-F disclosures: Evidence from Mexico. Accounting Horizons (June): 113-135.

Deakin, E. B. 1989. Accounting for contingencies: The Pennzoll-Texaco case. Accounting Horizons (March): 21-28.

DeBerg, C. L., S. E. Kaplan and K. Pany. 1991. An examination of some relationships between non-audit services and auditor change. Accounting Horizons (March): 17-28.

Debreceny, R. S., S. M. Farewell, M. Piechocki, C. Felden, A. Graning and A. d'Eri. 2011. Flex or break? Extensions in XBRL disclosures to the SEC. Accounting Horizons (December): 631-657.

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Dechow, P. M. and D. J. Skinner. 2000. Earnings management: Reconciling the views of accounting academics, practitioners, and regulators. Accounting Horizons (June): 235-250. (Summary).

Dechow, P. M. and J. A. Largay III. 2003. Introducing the "Quality of earnings" issue. Accounting Horizons (Supplement): i.

Defliese, P. L. 1991. Deferred taxes - More fatal flaws. Accounting Horizons (March): 89-91.

DeFond, M. L., M. Hung, E. Carr and J. Zhang. 2011. Was the Sarbanes-Oxley Act good news for corporate bondholders? Accounting Horizons (September): 465-485.

Demirakos, E. G., N. C. Strong and M. Walker. 2004. What valuation models do analysts use? Accounting Horizons (December): 221-240.

Demski, J. S. 2007. Is accounting an academic discipline? Accounting Horizons (June): 153-157. (According to Demski, "Accounting today is not an academic discipline; it is an ever-narrowing insular vocational enterprise.").

Demski, J. S. 2008. Where is the Passion? Accounting Horizons (December): 437.

Demski, J. S. and J. L. Zimmerman. 2000. On "Research vs. teaching": A long-term perspective. Accounting Horizons (September): 343-352.

Demski, J. S., J. C. Fellingham, Y. Ijiri, S. Sunder, J. C. Glover and P. J. Liang. 2002. Some thoughts on the intellectual foundations of accounting. Accounting Horizons (June): 157-168.

Dennis, D. M., T. J. Engle and W. L. Stephens. 1996. The effect of litigation on public accounting as a career choice. Accounting Horizons (June): 1-13.

Dennis, S. A. and K. M. Johnstone. 2016. A field survey of contemporary brainstorming practices. Accounting Horizons (December): 449-472.

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Detzen, D. 2014. Inflation, exchange rates, and the conceptual framework: The FASB's debates from 1973 to 1984. Accounting Horizons (September): 673-694.

DeZoort, F. T., P. D. Harrison and E. J. Schnee. 2012. Tax professionals' responsibility for fraud detection: The effects of engagement type and audit status. Accounting Horizons (June): 289-306.

Dichev, I. D. 2008. On the balance sheet-based model of financial reporting. Accounting Horizons (December): 453-470.

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