Management And Accounting Web

Accounting Horizons 2014

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

Accounting Horizons 1987-2017 | AAA Main Page | Journal Bibliographies

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

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

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

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

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

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.

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

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.

Bradshaw, M., D. Bens, C. A. Frost, E. Gordon, S. McVay, G. Miller, R. Pfeiffer, M. Plumlee, C. Shakespeare, W. Thomas and F. Wong. 2014. Financial Reporting Policy Committee of the American Accounting Association's Financial Accounting and Reporting Section: Accounting standard setting for private companies. Accounting Horizons (March): 175-192.

Byun, S. and K. Roland-Luttecke. 2014. Meeting-or-beating, earnings management, and investor sensitivity after the scandals. Accounting Horizons (December): 847-867.

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

Chapman, C., A. Kern and A. Laguecir. 2014. Costing practices in healthcare. Accounting Horizons (June): 353-364.

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.

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.

Coates, J. C. and S. Srinivasan. 2014. SOX after ten years: A multidisciplinary review. Accounting Horizons (September): 627-671.

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.

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

Dyckman, T. R. and S. A. Zeff. 2014. Some methodological deficiencies in empirical research articles in accounting. Accounting Horizons (September): 695-712.

Files, R., N. Y. Sharp and A. M. Thompson. 2014. Empirical evidence on repeat restatements. Accounting Horizons (March): 93-123.

Franzel, J. M. 2014. A decade after Sarbanes-Oxley: The need for ongoing vigilance, monitoring, and research. Accounting Horizons (December): 917-930.

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

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.

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

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.

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

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

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

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

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

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

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

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.

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

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.

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.

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.

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.

Thibodeau, N., J. H. Evans III and N. J. Nagarajan. 2014. Do you get what you measure? Research opportunities based on the Veterans Health Administration experience. Accounting Horizons (June): 385-413.

Trompeter, G. M., T. D. Carpenter, K. L. Jones and R. A. Riley Jr. 2014. Insights for research and practice: What we learn about fraud from other disciplines. Accounting Horizons (December): 769-804.

Wedemeyer, P. D. 2014. A perspective on the PCAOB - Past and future. Accounting Horizons (December): 937-947.

Wheeler, S. W., S. J. Cereola and T. J. Louwers. 2014. MD&A disclosure tendencies: The case of LIFO liquidations. Accounting Horizons (December): 805-818.

Williams, P. F. 2014. The myth of rigorous accounting research. Accounting Horizons (December): 869-887.