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Volume 1(1) March 1987 - Volume 37(4) December 2023
Recent Updates by Year
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
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Journal Bibliographies
Nagar, V. 2008. What were they thinking? Accounting Horizons (December): 445-447.
Nagel, D. Y., S. Fuhrmann, R. Tietmeyer and T. W. Guenther. 2022. The perception of risk disclosure characteristics on the credit default swap market - An automated analysis. Accounting Horizons (December): 157-187.
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.
Newton, A. 2022. On the threshold of compliance: Public charities and the public support test. Accounting Horizons (March): 171-196.
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.
Nichols, D. C. and J. M. Wahlen. 2023. The essential role of accounting information in the capital markets: Updating seminal research results with current evidence. Accounting Horizons (June): 105-132.
Ning, J. 2018. Tournament incentives and stock price crash risk. Accounting Horizons (September): 101-121.
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.
No, W. G., K. Lee, F. Huang and Q. Li. 2019. Multidimensional audit data selection (MADS): A framework for using data analytics in the audit data selection process. Accounting Horizons (September): 127-140.
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.
Nolder, C. and Z. Palmsrose. 2018. Economic analysis of proposed PCAOB standards: Finding a path forward. Accounting Horizons (June): 183-200.
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).
Pacheco-Paredes, A. A., D. V. Arturo and C. M. Wheatley. 2017. The timing of auditor hiring: Determinants and consequences. Accounting Horizons (September): 85-103.
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.
Palmrose, Z. and W. R. Kinney Jr. 2018. Auditor and FASB responsibilities for representing underlying economics - What U.S. standards actually say. Accounting Horizons (September): 83-90.
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.
Park, J. E. and N. Massel. 2022. The pricing of IPO audit specialization and subsequent issuer underpricing. Accounting Horizons (December): 189-218.
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.
Peng, Q., S. Yin and R. Zhang. 2023. Common institutional blockholders and reporting practices: Evidence from accounting comparability. Accounting Horizons (June): 133-159.
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.
Persellin, J. S., J. J. Schmidt, S. D. Vandervelde and M. S. Wilkins. 2019. Auditor perceptions of audit workloads, audit quality, and job satisfaction. Accounting Horizons (December): 95-117.
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.
Prentice, J. D., K. L. Bills and G. F. Peters. 2023. The impact of benefit plan audits on the financial statement audit. Accounting Horizons (June): 161-187.
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).
Qi, B., J. W. Lin, G. Tian and H. C. X. Lewis. 2018. The impact of top management team characteristics on the choice of earnings management strategies: Evidence from China. Accounting Horizons (March): 143-164.
Quosigk, B. M. and D. A. Forgione. 2018. The association of program ratios and consolidation choices: Evidence from nonprofit hospitals. Accounting Horizons (December): 147-162.
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.
Ramamoorti, S. 2018. Discussion of: Economic analysis of proposed PCAOB standards: Finding a path forward. Accounting Horizons (June): 201-209.
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. and B. J. Twedt. 2021. The incremental value relevance of media coverage of earnings announcements: Evidence from the trading of short sellers. Accounting Horizons (December): 143-165.
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.
Reinstein, A. and P. M. J. Reckers. 2022. The effects of exposing CPAs to rationalizations: Conscious and unconscious outcomes. Accounting Horizons (December): 219-239.
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.
Richardson, V. J. and M. W. Watson. 2021. Act or be acted upon: Revolutionizing accounting curriculums with data analytics. Accounting Horizons (June): 129-144.
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.
Rosenthal, L., B. Brown, J. L. Higgs and T. J. Rupert. 2023. Tax software versus paid preparers: Motivations and predictors for the mode of tax preparation assistance. Accounting Horizons (March): 173-191.
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.
Rummell, J. E., F. T. DeZoort and D. R. Hermanson. 2019. Does audit firm tenure matter to audit committee members? Evidence from an accounting dispute. Accounting Horizons (June): 25-41.
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.
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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.
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Schipper, K. 1994. Academic accounting research and the standard setting process. Accounting Horizons (December): 61-73.
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