Management And Accounting Web

Accounting Horizons 2016

Volume 30(1) March - 30(4) December

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

Accounting Horizons 1987-2023  |  Journal Updates by Year

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

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.

Bédard, 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.

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.

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.

Buchheit, S., D. W. Dalton, N. L. Harp and C. W. Hollingsworth. 2016. A contemporary analysis of accounting professionals' work-life balance. Accounting Horizons (March): 41-62.

Capps, G., L. Koonce and K. R. Petroni. 2016. Natural optimism in financial reporting: A state of mind. Accounting Horizons (March): 79-91.

Cazier, R. A. and R. J. Pfeiffer. 2016. Why are 10-K filings so long? Accounting Horizons (March): 1-21.

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

Dickinson, V., D. D. Wangerin and J. J. Wild. 2016. Accounting rules and post-acquisition profitability business combination. Accounting Horizons (December): 427-447.

Dutillieux, W., J. R. Francis and M. Willekens. 2016. The spillover of SOX on earnings quality in non-U.S. jurisdictions. Accounting Horizons (March): 23-39.

Ettredge, M. L., Y. J. Huang and W. Zhang. 2016. Conservative reporting and securities class action lawsuits. Accounting Horizons (March): 93-118.

Eutsler, J., E. B. Nickell and S. W. G. Robb. 2016. Fraud risk awareness and the likelihood of audit enforcement action. Accounting Horizons (September): 379-408.

Fang, X., Y. Li, B. Xin and W. Zhang. 2016. Financial statement comparability and debt contracting: Evidence from the syndicated loan market. Accounting Horizons (June): 277-303.

Gaver, J. J., E. E. Harris and S. M. Im. 2016. Determinants and consequences of nonprofit debt ratings. Accounting Horizons (September): 363-378.

Hales, J., L. Rees and T. J. Wilks. 2016. A synthesis of three commentaries on measurement and performance reporting. Accounting Horizons (December): 473-483.

Hogan, B. and G. A. Jonas. 2016. The association between executive pay structure and the transparency of restatement disclosures. Accounting Horizons (September): 307-323.

Huang, H., S. Lin and K. Raghunandan. 2016. The volatility of other comprehensive income and audit fees. Accounting Horizons (June): 195-210.

Järvinen, T. and E. Myllymäki. 2016. Real earnings management before and after reporting SOX 404 material weaknesses. Accounting Horizons (March): 119-141.

Kalelkar, R. and S. Khan. 2016. CEO financial background and audit pricing. Accounting Horizons (September): 325-339.

Kim, K., S. S. Pandit and C. E. Wasley. 2016. Macroeconomic uncertainty and management earnings forecasts. Accounting Horizons (March): 157-172.

Linsmeier, T. J. 2016. Revised model for presentation in statement(s) of financial performance: Potential implications for measurement in the conceptual framework. Accounting Horizons (December): 485-498.

Magee, R. P. and S. A. Zeff. 2016. Lawrence Revsine: Influential teacher and author. Accounting Horizons (December): 517-524.

Marshall, R. and A. Lennard. 2016. The reporting of income and expense and the choice of measurement bases. Accounting Horizons (December): 499-510.

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.

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.

Smith, S. D., W. B. Tayler and D. F. Prawitt. 2016. The effect of information choice on auditors' judgments and confidence. Accounting Horizons (September): 393-408.

Watts, R. L and L. Zuo. 2016. Understanding practice and institutions: A historical perspective. Accounting Horizons (September): 409-423.

Wong, J., N. Wong and D. C. Jeter. 2016. The economics of accounting for property leases. Accounting Horizons (June): 239-254.

Wood, D. A. 2016. Comparing the publication process in accounting, economics, finance, management, marketing, psychology, and the natural sciences. Accounting Horizons (September): 341-361.