Management And Accounting Web

Accounting Horizons 2015

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

Accounting Horizons 1987-2016 | AAA Main Page | Journal Bibliographies

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.

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.

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

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.

Botosan, C. A. and A. A. Huffman. 2015. Decision-useful asset measurement from a business valuation perspective. Accounting Horizons (December): 757-776.

Boyle, D. M., B. W. Carpenter and D. R. Hermanson. 2015. The accounting faculty shortage: Causes and contemporary solutions. Accounting Horizons (June): 245-264.

Boyle, D. M., F. T. DeZoort and D. R. Hermanson. 2015. The effects of internal audit report type and reporting relationship on internal auditors' risk judgments. Accounting Horizons (September): 695-718.

Bradbury, M. E. and J. A. Harrison. 2015. The FASB's dissenting opinions. Accounting Horizons (June): 363-375.

Brown-Liburd, H., H. Issa and D. Lombardi. 2015. Behavioral implications of big data's impact on audit judgment and decision making and future research directions. Accounting Horizons (June): 451-468.

Burton, F. G., M. W. Starliper, S. L. Summers and D. A. Wood. 2015. The effects of using the internal audit function as a management training ground or as a consulting services provider in enhancing the recruitment of internal auditors. Accounting Horizons (March): 115-140.

Cao, M., R. Chychyla and T. Stewart. 2015. Big data analytics in financial statement audits. Accounting Horizons (June): 423-429.

Carcello, J. V. and R. Santore. 2015. Engagement partner identification: A theoretical analysis. Accounting Horizons (June): 297-311.

Chen, L. H., J. Krishnan and H. Sami. 2015. Goodwill impairment charges and analyst forecast propertied. Accounting Horizons (March): 141-169.

Chen, T. and . Liao. 2015. The economic consequences of disclosure quality under SFAS No. 131. Accounting Horizons (March): 1-22.

Christensen, B. E., R. J. Elder and S. M. Glover. 2015. Behind the numbers: Insights into large audit firm sampling policies. Accounting Horizons (March): 61-81.

Church, B. K., J. G. Jenkins, S. A. McCracken, P. B. Roush and J. D. Stanley. 2015. Auditor independence in fact: Research, regulatory, and practice implications drawn from experimental and archival research. Accounting Horizons (March): 217-238.

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.

Dragon, Y. T., F. Tian and H. Yan. 2015. Internal control quality and credit default swap spreads. Accounting Horizons (September): 603-629.

Dye, R. A., J. C. Glover and S. Sunder. 2015. Financial engineering and the arms race between accounting standard setters and preparers. Accounting Horizons (June): 265-295.

El-Gazzar, S., R. A. Jacob and S. P. McGregor. 2015. The relative and incremental valuation effects of embedded value disclosure by life insurers: Evidence from cross-listed firms in the U. S. Accounting Horizons (June): 327-339.

Filzen, J. J. 2015. The information content of risk factor disclosures in quarterly reports. Accounting Horizons (December): 887-916.

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

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.

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

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

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.

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.

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.

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

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

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

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

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

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

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

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.

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.

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

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.

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

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.

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.

Spencer, A. W. and T. Z. Webb. 2015. Leases: A review of contemporary academic literature relating to leases. Accounting Horizons (December): 997-1023.

Tan, C. E. L. and S. M. Young. 2015. An analysis of "little r" restatements. Accounting Horizons (September): 667-693.

Van Mourik, C. and Y. Katsuo. 2015. The IASB and ASBJ conceptual frameworks: Same objective, different financial performance concepts. Accounting Horizons (March): 199-216.

Vasarhelyi, M. A., A. Kogan and B. M. Tuttle. 2015. Big data in accounting: An overview. Accounting Horizons (June): 381-396.

Warren, J. D. Jr., K. C. Moffitt and P. Byrnes. 2015. How big data will change accounting. Accounting Horizons (June): 397-407.

Wier, B., D. N. Stone and J. E. Hunton. 2015. Retraction: Does graduate business education contribute to professional accounting success? Accounting Horizons (September): 745.

Wright, A. M. and P. A. Griffin. 2015. Editor's report. Accounting Horizons (December): 1025-1036.

Yoon, K., L. Hoogduin and L. Zhang. 2015. Big data as complementary audit evidence. Accounting Horizons (June): 431-438.

Zhang, J., X. Yang and D. Appelbaum. 2015. Toward effective big data analysis in continuous auditing. Accounting Horizons (June): 469-476.