Volumes 35(1) March - 35(4) December
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Accounting Horizons 1987-2023 |
Journal Updates by Year
Amin, K., C. Kim, Z. Yang and F. Ye. 2021. Politically connected boards and audit pricing: U.S. evidence. Accounting Horizons (September): 1-22.
Andiola, L. M., J. C. Bedard and J. Kremin. 2021. Coaching quality and subordinate work attitudes in the multiple supervisor audit context. Accounting Horizons (September): 23-46.
Appelbaum, D., D. S. Showwalter, T. Sun and M. A. Vasarhelyi. 2021. A framework for auditor data literacy: A normative position. Accounting Horizons (June): 5-25.
Asthana, S. C., R. Kalelkar and K. K. Raman. 2021. Does client cyber-breach have reputational consequences for the local audit office? Accounting Horizons (December): 1-22.
Ballou, B., J. H. Grenier and A. Reffett. 2021. Stakeholder perceptions of data and analytics based auditing techniques. Accounting Horizons (September): 47-68.
Bao, D., J. Choi, B. U. Kang and W. Lee. 2021. The effect of external audits: Evidence from voluntary audits of hedge funds. Accounting Horizons (December): 23-43.
Bentley, J. W. 2021. Improving the statistical power and reliability of research using Amazon Mechanical Turk. Accounting Horizons (December): 45-62.
Bhat, G., J. A. Lee and S. G. Ryan. 2021. Using loan loss indicators by loan type to sharpen the evaluation of banks' loan loss accruals. Accounting Horizons (September): 69-91.
Botosan, C. A., A. Huffman and M. H. Stanford. 2021. The state of segment reporting by U.S. public entities: 1976-2017. Accounting Horizons (March): 1-27.
Brewster, B. E., J. H. Grenier, D. N. Herda and M. E. Marshall. 2021. Big 4 firms as legal service providers: Implications for audit practice and future research directions. Accounting Horizons (September): 93-112.
Bronson, S. N., A. Masli and J. H. Schroeder. 2021. Releasing earnings when the audit is less complete: Implications for audit quality and the auditor/client relationship. Accounting Horizons (June): 27-55.
Chung, P. K., M. A. Geiger, G. H. Paik and C. Rabe. 2021. Materiality thresholds: Empirical evidence from change in accounting estimate disclosures. Accounting Horizons (September): 113-141.
Dean, G. W., M. E. Persson and M. Sargiacomo. 2021. Memorial: Frank Lewis Clarke (1933-2020): An international journey in quest of a more serviceable accounting. Accounting Horizons (March): 205-219.
Deason, S., S. Rajgopal, G. B. Waymire and R. M. White. 2021. The role of accounting in Ponzi schemes. Accounting Horizons (March): 29-46.
Dee, C. C., A. Lulseged and T. Zhang. 2021. Asymmetric monitoring of quarterly financial statements by Big 4 auditors and the SEC's timely review requirement. Accounting Horizons (December): 63-81.
Ettredge, M. L., C. Li, Q. Wang and Y. Xu. 2021. Executive board member financial expertise and IPO performance. Accounting Horizons (March): 47-64.
Felix, R., M. Pevzner and M. Zhao. 2021. Cultural diversity of audit committees and firms' financial reporting quality. Accounting Horizons (September): 143-159.
Ghosh, A. and C. Xing. 2021. Goodwill impairment and audit effort. Accounting Horizons (December): 83-103.
Hill, M. S., R. A. Price, III and G. W. Ruch. 2021. An alternative approach to distinguishing liabilities from equity. Accounting Horizons (March): 65-85.
Hoffman, B. W., J. L. Campbell and J. L. Smith. 2021. Investor perceptions of government deregulation: Evidence from section 404 of the Sarbanes-Oxley Act. Accounting Horizons (June): 57-81.
Holt, T. P. and T. M. Loraas. 2021. A potential unintended consequence of big data: Does information structure lead to suboptimal auditor judgment and decision-making? Accounting Horizons (September): 161-186.
Hui, K. W., A Z. Liu and Y. Zhang. 2021. The rewards for meeting or beating manager's own earnings guidance. Accounting Horizons (March): 87-103.
Jung, S., N. K. W. Kim, H. S. Ryu and J. Y. Shin. 2021. Why do firms utilize the flexibility allowed in CEO-employee pay ratio disclosure? Evidence from Dodd-Frank Act section 953(b). Accounting Horizons (June): 83-106.
Kerckhofs, L., K. Hardies, M. Vandenhaute and S. Ceustermans. 2021. Starting your career at an accounting firm: The role of personality in explaining career starts. Accounting Horizons (March): 105-131.
Knechel, W. R. 2021. The future of assurance in capital markets: Reclaiming the economic imperative of the auditing profession. Accounting Horizons (March): 133-151.
Kokina, J., R. Gilleran, S. Blanchette and D. Stoddard. 2021. Accountant as digital innovator: Roles and competencies in the age of automation. Accounting Horizons (March): 153-184.
Linsmeier, T. J. and E. Wheeler. 2021. The debate over subsequent accounting for goodwill. Accounting Horizons (June): 107-128.
Liu, B. 2021. Shareholder value implications of the internal audit function. Accounting Horizons (December): 105-125.
Mowchan, M. and P. M. J. Reckers. 2021. The effect of Form AP on auditor liability when engagement partner disclosure shows a history of restatements. Accounting Horizons (December): 127-142.
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.
Richardson, V. J. and M. W. Watson. 2021. Act or be acted upon: Revolutionizing accounting curriculums with data analytics. Accounting Horizons (June): 129-144.
Shi, H., W. Wen, G. Zhou and X. Zhu. 2021. Do individual auditors have their own styles? Evidence from clients' financial statement comparability in China. Accounting Horizons (September): 187-215.
Showalter, D. S. and T. J. Wilks. 2021. Editorial: Accounting Horizons revised editorial policy: A renewed focus on practice problems of real consequence. Accounting Horizons (June): 1-4.
Siano, F. and P. Wysocki. 2021. Transfer learning and textual analysis of accounting disclosures: Applying big data methods to small(er) datasets. Accounting Horizons (September): 217-244.
Spilker, B. C., B. W. Stewart and D. A. Wood. 2021. Implicit attitudes and U.S. tax professionals' reliance on offshore tax professionals' recommendations. Accounting Horizons (March): 185-203.
Tanyi, P. N., D. V. Rama and K. Raghunandan. 2021. Auditor tenure disclosure and shareholder ratification voting. Accounting Horizons (December): 167-190.
Williams, L. T. and W. M. Wilder. 2021. The development of auditing standards at the PCAOB and related audit practitioner input. Accounting Horizons (June): 145-165.
Zeff, S. A. 2021. The FASB's approach toward reviewing, conducting, and sponsoring academic research and to engaging academics. Accounting Horizons (September): 245-254.
Zeng, Y., J. H. Zhang, J. Zhang and M. Zhang. 2021. Key audit matters reports in China: Their descriptions and implications of audit quality. Accounting Horizons (June): 167-192.
Zimmerman, A. B., K. L. Bills and M. Causholli. 2021. The market premium for audit partners with Big 4 experience. Accounting Horizons (June): 193-217.